fiscal year 2017-2018 budget message€¦ · page | 6 in addition to these issues, sou remains...

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FISCAL YEAR 2017-2018

BUDGET MESSAGE

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CONTENTS

President’s Message ..................................................................................................................................... 5 Executive Summary ...................................................................................................................................... 5 Budget ........................................................................................................................................................... 7

SOU – All Operations Budget Summary .................................................................................................................... 8

Budgeted Operations ................................................................................................................................... 8 SOU Budgeted Operations Summary ...................................................................................................................... 10

Primary Elements of this proposed Budget ............................................................................................................. 10

Revenue ................................................................................................................................................................. 11

SOU All Operations Revenue Summary ........................................................................................................................ 12

SOU Budgeted Operations Revenue Summary ............................................................................................................. 12

Labor ...................................................................................................................................................................... 12

Supplies and Services ............................................................................................................................................. 14

Transfers ................................................................................................................................................................ 15

Contribution Margin ............................................................................................................................................... 16

Student Success Investment ................................................................................................................................... 16

Fund Balance .......................................................................................................................................................... 16

Budget Tables ............................................................................................................................................. 17 Southern Oregon University – all Operations ............................................................................................. 17 Organizational Hierarchy Level 1 ................................................................................................................ 17

Southern Oregon University ................................................................................................................................... 17

Southern Oregon University - Budgeted Operations .................................................................................. 17 Southern Oregon University ................................................................................................................................... 17

Organizational Hierarchy Level 2: ........................................................................................................................... 18

President ................................................................................................................................................................ 18

Organizational hierarchy level 3: .................................................................................................................................. 18

President's Office .......................................................................................................................................................... 18

Marketing and Communications ................................................................................................................................... 18

Government Relations .................................................................................................................................................. 19

Diversity and Inclusion, Title IX ..................................................................................................................................... 19

Legal Services ................................................................................................................................................................ 19

Internal Audit ................................................................................................................................................................ 20

Jefferson Public Radio ................................................................................................................................................... 20

SOU Governing Board Operations ................................................................................................................................ 20

Athletics ........................................................................................................................................................................ 21


Development ......................................................................................................................................................... 22


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Development Office ...................................................................................................................................................... 22

Alumni Operations ........................................................................................................................................................ 22


Academic and Student Affairs ................................................................................................................................. 23


Institutional Research ................................................................................................................................................... 23

Office VP Acad&Student Affairs .................................................................................................................................... 23

Assoc. VP Acad&Student Affairs ................................................................................................................................... 24

International Programs ................................................................................................................................................. 24

Honors College .............................................................................................................................................................. 24

Curriculum Management .............................................................................................................................................. 25

Library Programs ........................................................................................................................................................... 25

Bookstore Operations ................................................................................................................................................... 25

Enrollment and Retention ............................................................................................................................................. 26

Academic Divisions........................................................................................................................................................ 26

Organizational hierarchy level 4: .............................................................................................................................. 27

Oregon Center for the Arts at SOU ........................................................................................................................... 27

Division for Business, Comm, & Environment .......................................................................................................... 27

Division of Education, Health, and Leadership ......................................................................................................... 27

Division of Humanities and Culture .......................................................................................................................... 28

Division of Science, Tech., Eng. And Math ................................................................................................................ 28

Division of Social Sciences ......................................................................................................................................... 28

Division of Undergraduate Studies ........................................................................................................................... 29


Finance and Administration .................................................................................................................................... 30


Information Technology ................................................................................................................................................ 30

Office of VP for Finance and Admin .............................................................................................................................. 30

Budget and Planning ..................................................................................................................................................... 31

Business Services........................................................................................................................................................... 31

Human Resource Services ............................................................................................................................................. 31

Air Carbon Offset .......................................................................................................................................................... 32

Facilities Management and Planning ............................................................................................................................ 32

Campus Public Safety .................................................................................................................................................... 32

Service Center ............................................................................................................................................................... 33


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General Institution ................................................................................................................................................. 33

Auxiliary Operations................................................................................................................................... 34 Housing and Dining Halls ........................................................................................................................................ 34

Student Activities/Life ............................................................................................................................................ 34

Intercollegiate Athletics.......................................................................................................................................... 34

Return to Table of Contents .................................................................................................................................... 34

Health Center ......................................................................................................................................................... 35

Parking ................................................................................................................................................................... 35

Bookstore ............................................................................................................................................................... 35

Other Auxiliary Ops ................................................................................................................................................ 36

Designated Operations............................................................................................................................... 37 President ................................................................................................................................................................ 37

Jefferson Public Radio ................................................................................................................................................... 37

Athletics Sports Camps ................................................................................................................................................. 37

Academic and Student Affairs ................................................................................................................................. 38

Digital Media Center (DMC)/RVTV ................................................................................................................................ 38

International Programs ................................................................................................................................................. 38

Community Education ................................................................................................................................................... 38

Outreach/Engagement, HEC ......................................................................................................................................... 39

Disability Services .......................................................................................................................................................... 39

General Institution ................................................................................................................................................. 39

Unallocated Reserves/Institution wide expense .......................................................................................................... 39

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PRESIDENT’S MESSAGE We want SOU to always be accessible and affordable to qualified students, and we want to prepare our students for

future success by offering varied and inspiring academic programs. All of those aspirations were threatened by this

year’s budget situation. Ultimately, we settled on a plan to meet each goal when the Oregon Legislature approved a

higher education budget that allowed us to “step back” our 2017-18 tuition increase to 9 percent – still much higher

than we would have liked, but 3 percent lower than we initially expected.

In approving our initial tuition proposal this spring, Oregon’s Higher Education Coordinating Commission noted SOU’s

encouraging trajectory despite a recent three-year retrenchment process that trimmed $14 million from our budget. The

university’s final budget for the coming academic year allows SOU to remain on a positive arc as we wrap up a yearlong

strategic planning process that plots our course into the future as a growing and responsive institution, positioned to

meet the needs of our students and our region.

SOU will begin implementing its new strategic plan early next year, well situated for addressing opportunities to diversify

its business base and maintain a prudent end-of-year balance in its operating fund. We will seek to serve emerging

demographic pockets of students while helping our current students overcome obstacles to their education, through

initiatives such as a $500,000 expansion of institutional aid for those least able to afford additional expenses. This

budget process was difficult and at times painful, but we believe the end result offers the best outcomes for our

students and all of southern Oregon.

EXECUTIVE SUMMARY The 2017-18 Budget Message marks the second annual Budget Message published by Southern Oregon University. The

primary purpose of the Budget Message is to be transparent and inclusive across all campus stakeholders. It is intended

to give non-financial readers a general understanding of the budget process and how the budget was developed as well

as a working level of detail of what the budget is and a general understanding of what makes up the budget. Budgets

should reflect the priorities of an institution, as they determine the plan for what resources will be available to the

institution, and how those resources will be utilized to achieve the goals and objectives of the institution.

For every element of the budget, Revenue, Labor, Supplies & Services, and Transfers, the budget is shown in both all

Operations, which includes Budgeted Operations, Designated Operations and Auxiliary Operations, and again in detail

for only Budgeted Operations, also known as Education and General, which is the primary operation of the University.

For Fiscal Year 2017-18, the budget process was exceptionally challenging, primarily due to being the first year of the

2017-19 Biennium. Several things change at the start of a new biennium. The Oregon legislature is in their long session

prior to the start of the biennium. In the long session, they will establish the funding to the Public University Support

Fund (PUSF). Therefore, funding from the State is at least changing at the start of the biennium, and for this budget,

unknown at the point at which the budget had to be finalized, requiring several potential scenarios be developed based

on potential funding thresholds. However, to add additional challenge, based on the new allocation model used by the

Oregon Higher Education Coordinating Commission (HECC), in most likely scenarios, funding is going to be lower than

the previous year for SOU. Additionally, the Public Employees Retirement System (PERS) rate is reviewed and can

change only at the start of a new biennium. For 2017-18, the rate is increasing significantly based on the most recent

actuarial study conducted by the State and is causing a significant increase in labor costs for the University.

The impact of these two key pressures was to put SOU in a position of requiring a significant tuition rate increase, which

of course puts additional pressure on our students who already struggle to afford higher education. This required a

significant and challenging conversation across the entire campus and engaged not only students, but also all staff and

faculty as well, and of course, was the cause of extensive analysis and discussion with the Governing Board.

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In addition to these issues, SOU remains under the final requirements of the Retrenchment Plan, approved in 2014 by

the State Board of Higher Education, and passed to the HECC with their disillusionment. The final requirement

established as a condition of independent governance was a review in December 2017 of all of the Retrenchment

milestones, key among was an ending fund balance projection of at least 10%. That set a requirement for this year that

the budget must project that ending fund balance when all likely events are included. This prevented the University

from absorbing many of the issues outlined earlier through just using up current fund balance.

The key element of the Universities budget is labor. Labor is rising for three basic reasons, with each playing a greater or

lesser role depending on which area of the total University operations you are examining. Increases in Pay, increases in

total headcount of employees, or increases in other payroll expenditures (benefits) those employees receive. Increases

in pay was primarily limited to either contractual increases with the two labor associations, or for unclassified

administrators, salary and pay increases as identified in the retrenchment plan. Increases to headcounts were limited to

areas of operations outside Education and General, except for those required from the breakup of the Oregon University

System or for approved student success initiatives or in support of new academic programs.

Supplies & Services did see a slight increase outside of Education and General, but were actually declining slightly in

Education and General, as budget managers were strictly held to compliance with the Retrenchment Plan.

Finally, Transfers, while across all operations net to zero, as there must be a transfer in to offset each and every transfer

out, for Education and General, transfers out saw an increase as they are primarily tied to supporting salaries in key

auxiliary or designated operations, and those operations experienced the same increases to labor as did Education and

General.

SOUTHERN OREGON UNIVERSITY - ALL OPERATIONS: BUDGETED, DESIGNATED, AUXILIARY

Actual Actual Adopted Budget Actual Adopted Budget % Chg

Code Title 2014-2015 2015-2016 2016-2017 2017-2018 1000 Enrollment Fees 39,074,099 41,374,081 43,077,579 41,205,382 46,217,976 2500 State Support 17,454,658 21,099,137 21,924,332 21,941,681 20,706,020 3000 Gifts Grants & Contracts 1,572,064 2,211,610 2,848,674 2,332,575 2,807,602 5100 Investment 229,751 272,417 183,170 624,792 184,954 5200 Debt & Debt Service Related 666,246 140,571 142,105 39,667 115,988 6000 Sales & Services 7,711,605 10,828,555 10,498,342 10,996,662 10,685,242 7000 Medical/Hospital 143,635 133,946 194,520 148,702 176,109 8000 Other Revenues 334,944 805,853 353,208 1,254,068 346,184 8800 Loan Fund Revenues 50 393 - 99 - 9000 Internal Sales 295,262 260,886 210,103 27,366 208,803

SUBTOTAL REVENUE 67,482,314 77,127,449 79,432,033 78,784,485 81,448,878 2.5%

10100 Unclassified Salaries (22,042,003) (22,551,304) (23,808,158) (23,621,012) (25,592,237) 10200 Unclassified Pay (2,983,754) (5,581,930) (3,601,291) (3,681,821) (3,498,014) 10300 Classified Salaries (6,446,955) (6,930,042) (7,750,075) (7,463,753) (7,944,110) 10400 Classified Pay (351,501) (429,373) (228,453) (366,375) (259,278) 10500 Student Pay (1,929,377) (2,297,716) (2,445,569) (2,191,184) (2,480,180) 10600 Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 10700 Benefit Compensation (75,446) (41,812) (5,000) (92,736) (5,000) 10800 Labor Accruals - 2,410,407 - - - 10900 Other Payroll Expenses (OPE) (17,386,254) (18,140,426) (19,371,850) (18,337,560) (21,677,112) SUBTOTAL LABOR (51,283,820) (53,682,099) (57,355,809) (55,823,398) (61,642,966) 7.4%

20000 Services & Supplies Expense (17,769,748) (19,911,532) (19,897,091) (19,234,620) (20,493,757) 26000 Debt Related (1,627,280) (1,742,632) (1,723,068) (2,015,504) (1,638,730) 40000 Capital Outlay (274,350) (280,686) (152,790) (259,299) (152,790) 50000 Student Aid (226,433) (193,184) (218,535) (164,961) (193,635) 60000 Merchandise for Resale (166,657) (149,244) (66,090) (27,121) (20,890) 79000 Internal Sales Reimbursement 2,590,968 2,772,083 3,485,823 2,800,533 3,098,884 80500 Depreciation Expense (1,194,545) (1,197,295) (1,213,919) (1,011,368) (1,203,182) SUBTOTAL DIRECT EXPENDITURES (18,668,044) (20,707,423) (19,785,670) (19,912,340) (20,604,101) 4.1%

91000 Transfers In 6,341,381 4,611,445 3,452,358 3,614,315 3,445,513 92000 Transfers Out (3,563,915) (4,753,205) (3,453,198) (5,176,755) (3,445,513) SUBTOTAL TRANSFERS 2,777,466 (141,760) (840) (1,562,440) - Total Budget (Expenditures) (67,174,398) (74,531,282) (77,142,319) (77,298,178) (82,229,067) 6.6%

Total: Net of Ops (Revenue - Exp) 307,916 2,596,167 2,289,714 1,486,307 (780,189)

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BUDGET Budgets are not just arbitrary sets of data, represented in dollars, but actual plans for an organization, where priorities,

commitments and the programs that support the mission of the institution are represented in dollars. They should

reflect actual information found elsewhere about that institution. As example, the SOU home page

http://www2.sou.edu/ has on the main page “SOU by the Numbers”. Much of the data shown on that page is

instrumental in developing the intuition’s budget. Projected incoming freshmen, coupled with projected returning

student populations help drive tuition revenues within the budget. Targets for average class size and student to faculty

ratios in turn drive budgeted positions and adjunct faculty staffing. The ratio of Oregon residents among our student

population also drives our tuition mix and state funding budgets. It is also important to note that in most instances, it is

the targets, not the history that most influences budgets. In all areas, SOU strives toward constant operational

improvement in order to keep costs down, serve our students and achieve institutional goals. Beyond these numbers

are institutional actions such as student success initiatives and the current Retrenchment Plan. These actions set

numbers for administrators, university staff, program spending and many other actions that all roll up into an

institution’s budget. The goal of this budget message is to help readers connect the data represented in this message

document to those real initiatives, plans, and targets and to help better connect real programs and actions in the

classrooms to the budget represented here.

Any budget chart labeled all operations includes these three components of Southern Oregon University. This is

different from all fund, which would include other areas such as capital construction funds, student aid funds, restricted

gift funds and agency funds. These areas are omitted as the University generally has limited influence in how those

funds are allocated or spent, but are instead restricted by the grantor. Therefore, this view of the university budget

shows those funds for which the University has significant influence in their allocation to achieve the mission of the

University.

2017-2018 Budgeted Operations Designated Operations Auxiliary Operations Total Operations

Labor (49,965,900) (2,845,456) (8,813,612) (61,642,444)

Supplies and Services (9,149,519) (1,721,810) (9,732,772) (20,604,101)

Net Transfers (2,203,324) 375,730 1,827,594 -

Total Budget (61,318,743) (4,191,539) (16,718,790) (82,299,067)

The budget for fiscal year 2017-18 continues on the principles adopted as part of the University’s Retrenchment plan,

formally approved at the close of the 2013-2014 year and still the primary guide in developing the University’s budget

proposals through the final formal review by the Higher Education Coordinating Committee (HECC) in December 2017.

At that time, a new strategic plan for SOU will take over and be the principle driving force behind future operations and

therefore, budgets. The principal elements of the Retrenchment Plan are administrative restructuring, administrative

and academic efficiency, and focused investment in student success. There are changes in operations projected in this

most current budget proposal, but the Retrenchment Plan still drives many of the elements within this budget.

This budget is the second budget to be presented to and adopted by the University’s local Board of Trustees. In addition

to the Retrenchment Plan, the SOU Board of Trustees approved enrollment projections, tuition and fee rates, and

ending fund balance targets recommended by the University President and her Cabinet to the Board Finance Committee

who reviewed these proposals in detail and full transparency before recommending them to the full Board.

Return to Table of Contents

http://www2.sou.edu/

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This 2017-18 budget projects an ending fund balance as a percentage of operating revenues. Within Budgeted

Operations, that percentage is 10.18%, which achieves SOU’s required Retrenchment Plan target. This is achieved

despite declines in state funding, as allocated to the University through the Student Success and Completion Model or

SSCM and challenging enrollment trends for the university, especially for Oregon resident students. In summary, the

success of this budget will be contingent upon the success of the University to achieve enrollment targets, manage costs,

and promote student success at SOU. Below is a detailed view of the adopted budget for all operations.

SOU – ALL OPERATIONS BUDGET SUMMARY


BUDGETED OPERATIONS Unique for the 2017-18 year is the issue of State Support and its impact upon the budget for Budgeted Operations.

Funding from the State to support the Oregon public universities is funneled through the Public University Support Fund

(PUSF). For the 2017-19 Biennium, the funding was not yet known at the point by which the budget had to be adopted

by the Governing Board. As mentioned elsewhere in this budget message, the budget is based upon the current

Governor’s Recommended Budget (GRB), which is at $667 Million. However, there is a strong possibility that funding to

the PUSF will actually increase above that which is currently in the GRB. SOU has committed through Board action that

if the funding to the PUSF is increases based on specific thresholds, SOU will reduce the rate of its tuition increase for

the 2017-18 year. This commitment was approved at the April 17 meeting of the full Governing Board and is reflected

below.


SOUTHERN OREGON UNIVERSITY - ALL OPERATIONS: BUDGETED, DESIGNATED, AUXILIARY


Code Title 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 1000 Enrollment Fees 39,074,099 41,374,081 43,077,579 41,205,382 46,217,976 2500 State Support 17,454,658 21,099,137 21,924,332 21,941,681 20,706,020 3000 Gifts Grants & Contracts 1,572,064 2,211,610 2,848,674 2,332,575 2,807,602 5100 Investment 229,751 272,417 183,170 624,792 184,954 5200 Debt & Debt Service Related 666,246 140,571 142,105 39,667 115,988 6000 Sales & Services 7,711,605 10,828,555 10,498,342 10,996,662 10,685,242 7000 Medical/Hospital 143,635 133,946 194,520 148,702 176,109 8000 Other Revenues 334,944 805,853 353,208 1,254,068 346,184 8800 Loan Fund Revenues 50 393 - 99 - 9000 Internal Sales 295,262 260,886 210,103 27,366 208,803


10100 Unclassified Salaries (22,042,003) (22,551,304) (23,808,158) (23,621,012) (25,592,237) 10200 Unclassified Pay (2,983,754) (5,581,930) (3,601,291) (3,681,821) (3,498,014) 10300 Classified Salaries (6,446,955) (6,930,042) (7,750,075) (7,463,753) (7,944,110) 10400 Classified Pay (351,501) (429,373) (228,453) (366,375) (259,278) 10500 Student Pay (1,929,377) (2,297,716) (2,445,569) (2,191,184) (2,480,180) 10600 Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 10700 Benefit Compensation (75,446) (41,812) (5,000) (92,736) (5,000) 10800 Labor Accruals - 2,410,407 - - - 10900 Other Payroll Expenses (OPE) (17,386,254) (18,140,426) (19,371,850) (18,337,560) (21,677,112) SUBTOTAL LABOR (51,283,820) (53,682,099) (57,355,809) (55,823,398) (61,642,966) 7.4%

20000 Services & Supplies Expense (17,769,748) (19,911,532) (19,897,091) (19,234,620) (20,493,757) 26000 Debt Related (1,627,280) (1,742,632) (1,723,068) (2,015,504) (1,638,730) 40000 Capital Outlay (274,350) (280,686) (152,790) (259,299) (152,790) 50000 Student Aid (226,433) (193,184) (218,535) (164,961) (193,635) 60000 Merchandise for Resale (166,657) (149,244) (66,090) (27,121) (20,890) 79000 Internal Sales Reimbursement 2,590,968 2,772,083 3,485,823 2,800,533 3,098,884 80500 Depreciation Expense (1,194,545) (1,197,295) (1,213,919) (1,011,368) (1,203,182) SUBTOTAL DIRECT EXPENDITURES (18,668,044) (20,707,423) (19,785,670) (19,912,340) (20,604,101) 4.1%

91000 Transfers In 6,341,381 4,611,445 3,452,358 3,614,315 3,445,513 92000 Transfers Out (3,563,915) (4,753,205) (3,453,198) (5,176,755) (3,445,513) SUBTOTAL TRANSFERS 2,777,466 (141,760) (840) (1,562,440) - Total Budget (Expenditures) (67,174,398) (74,531,282) (77,142,319) (77,298,178) (82,229,067) 6.6%

Total: Net of Ops (Revenue - Exp) 307,916 2,596,167 2,289,714 1,486,307 (780,189)

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PUSF Res UG Tuit Inc. Res UG Tuit Rate Annual $ Inc. % Rate Inc.

GRB - $690 M $ 18.17 $ 169.58 $ 817.61 12.0%

$691 - $710 M $ 16.66 $ 168.07 $ 749.48 11.0%

$711 - $730 M $ 15.14 $ 166.55 $ 681.35 10.0%

$731 - $750 M $ 13.63 $ 165.04 $ 613.21 9.0%

$751 - $760 M $ 12.87 $ 164.28 $ 579.15 8.5%

$761 M and up $ 12.11 $ 163.52 $ 544.95 8.0%

While it is critical that a budget be adopted and loaded for the new year, the potential for both changes to state support

funding and projected tuition revenue requires that several potential budget scenarios be developed. SOU is required,

per the conditions set by the State Board of Higher Education, and carried forward by the HECC to achieve an ending

fund balance of at least 10% for the 2017-2018 year. Therefore it was critical that each of the potential scenarios, as

state funding and tuition revenue changed, the 10% ending fund balance had to be maintained. The many various

scenarios are shown below with adjustments only to state support and projected tuition revenue, as calculated based on

the above table. The first scenario, Budget @ GRB, is the adopted budget for Budgeted Operations.

Potential Budgeted Operation based on different funding scenarios from the State

Southern Oregon University Budgeted Operations budget scenarios

Budget @ GRB

Budget @ Co-Chair

Budget @ $691M

Budget @ $711M

Budget @ $731M

Budget @ $751M

Budget @ $761M

Budget @ $767M

REVENUE 12% 12% 11% 10% 9% 8.5% 8.0% 8.0% Tuition & Fees 38,374,145 38,374,145 38,012,729 37,746,661 37,482,222 37,349,738 37,217,255 37,217,255 State Support 20,304,196 20,784,995 21,019,544 21,260,009 21,260,009 21,260,010 21,368,117 21,489,935 Misc. Other Revenue 1,937,293 1,937,293 1,937,293 1,937,293 1,937,293 1,937,293 1,937,293 1,937,293

SUBTOTAL REVENUE 60,615,634 61,096,433 60,969,566 60,943,963 60,679,524 60,547,041 60,522,665 60,644,483

LABOR

SUBTOTAL LABOR (49,965,900) (49,965,900) (49,965,900) (49,965,900) (49,965,900) (49,965,900) (49,965,900) (49,965,900)

DIRECT EXPENDITURES

SUBTOTAL DIRECT EXPENDITURES (9,149,519) (9,149,519) (9,149,519) (9,149,519) (9,149,519) (9,149,519) (9,149,519) (9,149,519)

TRANSFERS SUBTOTAL TRANSFERS (2,203,324) (2,203,324) (2,203,324) (2,203,324) (2,203,324) (2,203,324) (2,203,324) (2,203,324)

NET: REVENUE – DIRECT EXPENSE (703,109) (222,310) (349,177) (374,780) (639,219) (771,702) (796,078) (674,260)

Beginning Fund Balance 6,876,000 6,876,000 6,876,000 6,876,000 6,876,000 6,876,000 6,876,000 6,876,000

Ending Fund Balance 6,172,891 6,653,690 6,526,823 6,501,220 6,236,781 6,104,298 6,079,922 6,201,740

Ending fund balance % of revenue 10.18% 10.89% 10.71% 10.67% 10.28% 10.08% 10.05% 10.23%

Provided below is a detailed view of the adopted budget for Budgeted Operations with historical comparisons.


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SOU BUDGETED OPERATIONS SUMMARY SOUTHERN OREGON UNIVERSITY - BUDGETED OPERATIONS


Code Title 2014/2015 2015/2016 2016/2017 2016/2017 2017/2018 1000 Enrollment Fees 33,042,609 34,736,266 35,614,499 34,111,404 38,374,145 2500 State Support 17,064,538 20,697,312 21,522,508 21,539,826 20,304,196 3000 Gifts/Grants/Contracts 264,498 74,061 273,500 207,133 273,500 5100 Investment 194,453 233,483 178,925 562,726 178,925 5200 Debt Service Related 666,246 260,393 302,800 279,983 302,800 6000 Sales & Services 661,299 1,532,366 1,045,168 1,090,472 1,120,918 8000 Other Revenues 121,552 375,945 59,950 469,030 61,150 9000 Internal Sales 7,311 5,590 - - -


10100 Unclassified Salaries (19,264,057) (19,503,869) (20,377,562) (20,378,196) (21,526,762) 10200 Unclassified Pay (2,374,706) (2,811,929) (2,823,257) (3,175,578) (2,965,841) 10300 Classified Salaries (5,268,850) (5,656,301) (6,161,146) (5,933,830) (6,176,596) 10400 Classified Pay (258,679) (280,323) (155,922) (263,291) (153,046) 10500 Student Pay (1,001,457) (1,119,243) (1,273,751) (1,104,851) (1,298,595) 10600 Grad Asst (68,529) (119,904) (145,413) (68,956) (169,035) 10700 Benefit Compensation (62,961) (33,853) (5,000) (84,105) (5,000) 10900 Other Payroll Expenses (OPE) (14,653,439) (15,030,838) (15,895,910) (15,255,614) (17,671,025)

SUBTOTAL LABOR (42,952,679) (44,556,260) (46,837,961) (46,264,420) (49,965,900) 6.7%

20000 Services & Supplies (9,970,975) (11,461,419) (12,031,934) (11,428,388) (11,806,318) 26000 Debt Investment (420,840) (391,059) (414,636) (267,643) (295,456) 40000 Capital Outlay (236,628) (202,360) (140,704) (193,507) (140,704) 79000 Internal Sales Reimb 2,574,270 2,765,550 3,470,398 2,790,208 3,092,959

SUBTOTAL DIRECT EXP (8,054,173) (9,289,287) (9,116,876) (9,099,330) (9,149,519) 0.4%

91000 Transfers In 4,354,830 2,084,870 298,663 855,844 130,142 92000 Transfers Out (2,412,965) (4,036,417) (2,144,687) (3,122,775) (2,333,466)

SUBTOTAL TRANSFERS 1,941,865 (1,951,547) (1,846,024) (2,266,932) (2,203,324) 19.4%

Total Budget (Expenditures) (49,064,987) (55,797,094) (57,800,861) (57,630,682) (61,318,743) 6.1%

Total: Net of Operations (Rev - Exp) 2,957,517 2,118,322 1,196,489 629,892 (703,109)

PRIMARY ELEMENTS OF THIS PROPOSED BUDGET The proposed budget for Southern Oregon University represents the following primary operations:

Budgeted Operations often referred to as Educational and General or E&G. This marks the University’s primary

mission of providing academic program and academic and student support programs.

Designated Operations often referred to as Self Support operations. These represent key programs that

generate their own revenues to cover expenditures and are in indirect support of the University’s mission.

Auxiliary Operations. This represents those operations that enhance and support the primary mission of the

University, but are separate and distinct form the primary mission of the University and are also self-supporting.

Auxiliary operations include Student Life, Housing and Dining, Intercollegiate Athletics, and other smaller

auxiliary operations.

Though these other areas of University operations are included in the adopted budget, most of the discussion in this

document will be focused on Budgeted Operations or Education and General (E&G) Operations.


Page | 11

REVENUE There are two primary sources of revenue for the University, Tuition and Fees, and State appropriations. Net tuition

revenue is tuition and student fees, net of remissions or institutional aid to students. The tuition rate for Academic Year

2016-2017 is increasing 12% for Resident and Western Undergraduate Exchange students. Nonresident Undergraduate

students (those nonresident students not qualifying for the WUE program) will see a 6% increase in their tuition. Tuition

is also increasing 6% for all graduate courses. This represented a significant tuition rate increase and was the subject of

significant campus wide conversation and difficult decisions. The primary drivers for this rate increase was the decline in

state funding support to SOU and the significant increase in labor costs, primarily driven by the increase in the PERS rate

See the included tables for specific figures.

Even though the total funding to the Public University Support Fund (PUSF) for the 2017-19 Biennium is currently

projected to actually be a slight increase, with the current 2015-17 biennium PUSF funding being $665 Million, and the

current Governor’s Recommended Budget being $667 Million; the SSCM actually recognizes 2017-18 as a decline in

funding as compared to the prior year. This is because the SSCM first splits the biennium funding to 49% in Year 1 and

51% in year 2 of the biennium. For 2017-18, 49% of $667 Million, as allocated to the SSCM for 2017-18 is a decline from

51% of $665, as allocated to the SSCM for 2016-17. This decline in funding to the SSCM translates to an equal reduction

in state funding to all seven Oregon public universities. This decline placed upward pressure on SOU’s tuition rate.

Total enrollment is projected to decrease by 2.7% from the prior 2016-17 year. There are two primary factors

influencing this projection. The first is the recent historical downward trend for SOU’s overall enrollment, primarily

driven by demographic factors. The second is a projected downward impact of the tuition rate increase, despite

significant investment into added institutional tuition assistance (up from 10% to 13% of total tuition receipts) and the

continued investment in those critical student support programs necessary to combat the demographic challenges

facing SOU. This budget, in the desire to be conservative, does not reflect any significant positive enrollment impact

from these counter initiatives, though it is anticipated they will occur.

State allocation had seen a recent trend of increases following years of declines in state support. However, the impact of

PERS and several other cost increase factors have left the State with a $1.4 Billion gap in operational revenue vs.

expenditures making increases to higher education extremely difficult from the State’s perspective. Additionally, SOU

will experience the loss of two key one-time funding sources from the State. The first being Student Success Investment

funds which supported many of the recently initiated programs targeting key demographic student populations such as

the Bridge program, expansion of Pirates to Raiders, the Jackson/Josephine County Pledge, and other minority outreach

initiatives. The second was one-time funding from the state legislature to support the classified employee’s contract. It

is critical to note that in each of these instances, the one-time funding from the State has ended, but the costs

associated with these programs continues and is included in the 2017-18 Budget.

Finally, 2017-18 marks the third year of the new state allocation-funding model – the SSCM. The intent of the SSCM was

to incentivize state universities to focus on growing resident student populations and to ensure they persist through

graduation. There was an initial phase-in period for the SSCM, and the 2017-19 biennium marks the final phase-in

period with the allocation already being fully shifted to the heaviest weighting to graduations vs. enrollment. This final

phase marks the end of the stop loss/stop gain element of the model. For 2017-18, the stop gain is fully removed, and

the stop loss is at 1% of the prior year’s revenue, implying that if total SSCM allocation funding is an increase from the

prior year, any individual institution must get at least 1% additional revenue from the state allocation compared to the

prior year. For 2018-19, the stop loss is at 0% of the prior year’s revenue, or a guarantee of no decline, but is then

completely removed for all future years making no guarantees of funding levels to an institution, despite overall funding

from the PUSF. These factors, and how the SSCM operated in general, relative to schools with larger enrollment is of

great concern to SOU’s management.


Page | 12

SOU ALL OPERATIONS REVENUE SUMMARY

Southern Oregon University – All Operations FY16

Actual FY17 Budget

FY17

Actual FY18

Budget

% change

from FY17

Revenue Enrollment Fees Tuition 38,054,376 36,792,381 35,710,840 39,835,722 8.3%

Incidental Fees 3,768,099 4,211,059 3,731,960 4,397,946 4.4%

Resource Fees 469,850 545,100 482.752 500,000 -8.3%

Other Student Fees 3,053,748 5,415,003 5,124,495 5,833,388 7.7%

Fee Remissions (3,971,992) (3,885,964) (3,844,665) (4,353,564) 12.0%

Enrollment Fees Total 41,374,081 43,077,579 41,205,382 46,213,492 7.3%

State Support 21,099,137 21,924,332 21,941,651 20,706,020 -5.6%

Misc. Other Revenue Gifts, Grants, & Contracts 2,211,610 2,848,674 2,332,575 2,807,602 -1.4%

Internal Sales 260,886 210,103 240,887 208,803 -0.6%

Other Revenues 806,246 353,208 1,254,068 346,184 -2.0%

Sales & Services 10,828,555 10,498,342 10,996,662 10,685,242 1.8%

Investment/Debt/Debt Service 412,988 325,275 664,459 300,942 -7.5%

Medical/Hosp Services Income 133,946 194,520 148,702 176,109 -9.5%

Misc. Other Rev. Total 14,654,231 14,430,122 15,637,452 14,524,882 0.7%

Total Revenue 77,127,449 79,432,033 78,784,485 81,444,394 2.5%

SOU BUDGETED OPERATIONS REVENUE SUMMARY

Budgeted Operations FY16

Actual FY17

Budget

FY17

Actual

FY18 Budget

% change from FY17

Revenue Enrollment Fees Tuition 37,252,755 36,024,911 34,844,017 39,109,887 8.6%

Resource Fees 469,850 545,100 482.752 500,000 -8.3%

Other Student Fees 904,538 2,630,452 2.371.475 2,817,822 7.1%

Fee Remissions (3,890,877) (3,585,964) (3,890,877) (4,053,564) 13.0%

Enrollment Fees Total 34,736,266 35,614,499 34,111,404 38,374,145 7.7%

State Support 20,697,312 21,522,508 21,539,826 20,304,196 -5.7%

Misc. Other Revenue Gifts, Grants, & Contracts 74,061 273,500 207,133 273,500 0.0%

Internal Sales 5,590 0 0 0

Other Revenues 375,945 59,950 469,030 61,150 2.0%

Sales & Services 1,532,366 1,045,168 1,090,472 1,120,918 7.2%

Investment/Debt/Debt Service 493,876 481,725 824,709 481,725 0.0%

Misc. Other Rev. Total 2,481,838 1,860,343 2,609,344 1,937,293 4.1%

Total Revenue 57,915,416 58,997,350 58,260,574 60,615,634 2.7%

LABOR Labor costs are increasing significantly for SOU in the 2017-18 year. This is partially due to salary increases negotiated

between SOU’s two represented employee groups; as salary rates had been held, down during the prior contracts either

through furloughs, as for faculty and administrators, or in lower COLA rates for Classified, and in some years, zero COLA

rates for Faculty and Administrators. The current contracts sought to recover those losses to those groups and retain

SOU’s ability to attract and retain qualified faculty, administrators, and staff. Increases to salary costs due to overall

headcount increases has, for the most part, not occurred as SOU has strictly followed the Retrenchment Plan where

strict staffing targets were established. Overall, since the Retrenchment Plan was adopted, enrollment, the single

largest driver of university faculty staffing levels, has followed the trends projected, but has been slightly higher on

average than the actual enrollment figures projected. Additionally, the breakup of the OUS and the creation of SOU’s

own independent Board of Trustees and finally the initiation of previously mentioned student success investment have

all created isolated situations where increased faculty, administrators, or staff have been added that were outside the

Retrenchment Plan. Most of these increases occurred in prior fiscal years and are only carried forward into 2017-18, not

new additions for 2017-18, though there are some new administrator positions associated with new academic

programs, or isolated student success initiatives.


Page | 13

Employee benefits or Other Payroll Expenses (OPE) are increasing significantly for 2017-18, primarily due to the increase

in the PERS rate. The rate increase was the State’s response to actuarial analysis that the state Public Employees

Retirement System was underfunded and attempts at spending reform had not successfully addressed the issue,

therefore rate increases were required. SOU is experiencing a 13% increase in the overall PERS rate charged across the

entire campus.

SOUTHERN OREGON UNIVERSITY - ALL OPERATIONS

Actual Actual Adopted Budget Actual 2016-2017

Adopted Budget %

2014-2015 2015-2016 2016-2017 2017-2018 Change Salary/Pay Faculty Salary (11,949,809) (11,673,489) (((((12,286,485) (11,927,518) (12,811,102) Stipend (77,560) (59,468) (35,524) (112,614) (19,800) Sabbatical (455,051) (357,732) - (216,932) 126,150 Overload (230,571) (137,054) (29,600) (672,987) (134,452) Summer (975,641) (1,133,271) (1,107,167) (893,956) (1,139,611) TermXTerm - - (1,722,115) (969,356) (1,444,127)

Total Faculty (13,688,632) (13,361,014) (15,180,891) (14,793,363) (15,422,942) 1.6% Admin Salary (9,559,583) (10,460,615) (11,486,149) (11,363,949) (12,887,485) Other Unclass (1,662,700) (4,222,982) (715,165) (1,039,523) (765,702) Vacation (73,078) (49,389) - (80,242) - Misc. (41,764) (39,234) (27,244) (25,757) (19,054)

Total Admin (11,337,125) (14,772,220) (12,228,558) (12,509,471) (13,672,241) 11.8% Classified (6,798,456) (7,359,415) (7,978,528) (7,830,128) (8,203,388) 2.8% Student (1,929,337) (2,297,716) (2,445,569) (2,191,184) (2,480,180) 1.4% Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 16.2% Misc. Labor (75,446) 2,368,595 (5,000) (92,736) (5,000) 0.0%

Total Pay (33,897,525) (35,541,674) (37,983,959) (37,485,838) (39,952,786) 5.2%

OPE Faculty Medical - - (2,631,846) (1,963,711) (3,002,584) 14.1% Faculty PERS - - (3,225,090) (2,045,753) (3,698,560) 14.7% Faculty Other - - (1,399,678) (811,122) (1,421,997) 1.6%

Total Faculty OPE - - (7,256,614) (4,820,586) (8,123,141) 11.9% Admin Medical (5,565,639) (5,429,468) (2,794,758) (3,615,331) (3,042,979) 8.9% Admin PERS (4,593,670) (5,031,037) (2,339,658) (3,083,070) (2,878,130) 23.0% Admin Other (2,234,854) (2,294,569) (1,127,812) (1,401,680) (1,259,268) 11.7%

Total Admin OPE (12,394,163) (12,755,074) (6,262,228) (8,100,081) (7,180,377) 14.7% Class Medical (2,580,950) (2,752,643) (2,964,364) (2,936,507) (3,157,570) 6.5% Class PERS (1,351,720) (1,501,369) (1,758,871) (1,580,619) (2,045,022) 16.3% Class Other (644,076) (660,675) (735,623) (693,719) (756,354) 2.8%

Total Class OPE (4,576,746) (4,914,687) (5,458,858) (5,210,845) (5,958,946) 9.2% Student (47,810) (46,029) (38,660) (36,237) (38,881) 0.6% Grad Assist (176,169) (187,192) (255,490) (233,609) (257,246) 0.7% Misc. OPE (191,366) (237,444) (100,000) 63,799 (120,000) 20.0%

Total OPE (17,386,254) (18,140,426) (19,371,850) (18,337,556) (21,678,591) 11.9%

Total Labor (51,283,779) (53,682,100) (57,355,809) (55,823,394) (61,631,377) 7.5%

Notes:

1. The primary cause for the small increase in labor for Faculty positions and the high increase in labor for Administrative positions is a combination of two

reasons:

1) A change in how the “Vacancy Factor” was budgeted 2016-17 compared to 2017-18, all as “Unclassified Admin” and now, split by Unclassified

Admin, Unclassified Faculty, and Classified, this can be partially seen in the Hierarchy level tables later in this report – Level 2: General

Institution, and Level 3: Office of VP for Academic and Student Affairs.

2) Guidance on how COLAs were to be budgeted for administrators 2016-17 compared to 2017-18.

Due to these changes in budgeting practice, a truer measure of changes in these two labor categories can be seen in a comparison of actual to actual,

2015-16 and 2016-17.


Page | 14

Budgeted Operations Actual Actual Adopted Budget Actual Adopted Budget %

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Change Salary/Pay Faculty Salary (11,892,563) (11,642,082) (12,254,894) (11,899,900) (12,811,102) Stipend (72,010) (50,425) (26,489) (101,230) (19,800) Sabbatical (455,051) (357,732) - (216,932) 126,150 Overload (229,326) (134,753) (29,600) (670,423) (134,452) Summer (975,149) (1,130,744) (1,107,167) (893,956) (1,139,611) Term by Term - - (1,522,515) (955,248) (1,396,827)

Total Faculty (13,624,099) (13,315,736) (14,940,665) (14,737,689) (15,375,642) 2.9% Admin Salary (6,844,432) (7,453,630) (8,096,179) (8,160,133) (8,759,659) Other Unclass (1,087,420) (1,482,902) (152,811) (575,284) (282,227) Vacation (55,326) (39,650) - (52,866) - Misc. (27,487) (23,878) (11,164) (27,801) (12,724)

Total Admin (8,014,665) (9,000,060) (8,260,154) (8,816,084) (9,116,961) 10.4% Classified (5,527,529) (5,936,624) (6,317,068) (6,197,121) (6,329,642) 0.2% Student (1,001,457) (1,119,243) (1,273,751) (1,104,851) (1,298,595) 2.0% Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 16.2%

Misc. Labor (62,961) (33,853) (5,000) (84,105) (5,000) 0.0%

Total Pay (28,299,240) (29,525,420) (30,942,051) (31,008,806) (32,294,875) 4.4%

OPE Faculty Medical (2,621,954) (1,958,591) (3,002,584) 14.5% Faculty PERS (3,160,559) (2,041,172) (3,698,560) 17.0% Faculty Other (1,377,530) (806,197) (1,417,637) 2.9%

Total Faculty OPE - - (7,160,043) (4,806,960) (8,118,781) 13.4% Admin Medical (4,659,732) (4,526,236) (1,814,075) (2,660,922) (1,926,518) 6.2% Admin PERS (4,044,247) (4,397,040) (1,492,380) (2,394,733) (1,858,328) 24.5% Admin Other (1,922,831) (1,801,724) (761,577) (1,087,170) (838,245) 10.1%

Total Admin OPE (10,626,810) (10,725,000) (4,068,032) (6,142,825) (4,623,091) 13.6% Class Medical (2,039,924) (2,183,752) (2,314,382) (2,258,889) (2,359,618) 2.0% Class PERS (1,100,040) (1,209,921) (1,395,523) (1,267,293) (1,588,370) 13.8% Class Other (522,994) (533,332) (582,433) (547,482) (583,592) 0.2%

Total Class OPE (3,662,958) (3,927,005) (4,292,338) (4,073,664) (4,531,580) 5.6% Student (27,308) (23,551) (20,007) (20,154) (20,327) 1.6% Grad Assist (176,169) (187,192) (255,490) (233,609) (257,246) 0.7% Misc. OPE (160,195) (167,858) (100,000) 20,599 (120,000)

Total OPE (14,653,440) (15,030,606) (15,895,910) (15,255,614) (17,671,025) 11.2%

Total Labor (42,952,680) (44,556,026) (46,837,961) (46,264,420) (49,965,900) 6.7%

SUPPLIES AND SERVICES Supplies and Services represents a significant challenge for SOU. For several years, financial conditions have required

flat or even reduced spending in budgeted operations. This is reflected in the Retrenchment Plan. In areas where new

revenues could be identified to offset spending increases, or approved student success investment initiatives had new

supplies and services components, spending was authorized to increase. This did not address the reality that for many

of the services or supplies the University purchases, the cost has continued to increase year after year, with no

additional resources available to accommodate these increases. In many areas, easy actions to manage costs have long

ago been made, requiring ever increasingly difficult decisions to manage costs. While S&S budgets are increasing for all

operations, they are actually decreasing in Budgeted Operations, demonstrating our continued commitment to the

Retrenchment Plan, though this is increasingly difficult to continue to achieve those cost reduction targets. Note, the

key growth areas within Budgeted Operations S&S is in Waste Disposal, reflecting our commitment to environmental

sustainability, and Maintenance and Repairs, where the outside increasing cost of repairs affords little area to manage

costs.


Page | 15

Southern Oregon University Supplies and Services All Operations

FY 2014-15 Actual

FY 2015-16 Actual

FY 2016-17 Budget

FY 2016-17 Actual

FY 2017-18 Budget

% change from FY17

20000 Services & Supplies Expense - - (267,156) (256,794)

20001 Supplies Expense (1,907,597) (2,086,304) (3,972,866) (2,298,872) (4,194,357) 5.6%

21000 Agricultural Related (44,136) (47,013) (38,600) (28,442) (38,700) 0.3%

22000 Communications (640,784) (713,861) (749,949) (650,569) (750,182) 0.0%

22500 Postage & Shipping (147,088) (184,651) (157,884) (169,359) (155,449) -1.5%

23000 Utilities (2,044,297) (2,184,301) (2,302,020) (2,073,553) (2,303,635) 0.1%

23300 Waste Disposal (153,619) (159,158) (136,823) (169,501) (150,204) 9.8%

23500 Maintenance & Repairs (2,348,760) (2,910,549) (2,778,034) (3,116,541) (3,088,686) 11.2%

24000 Rentals & Leases (466,921) (584,843) (547,191) (655,925) (632,555) 15.6%

24500 Fees & Services (3,867,977) (4,696,525) (3,021,299) (4,232,664) (3,468,740) 14.8%

25000 Medical/Science S&S (167,996) (182,741) (166,486) (205,593) (177,666) 6.7%

28000 Assessments (1,646,407) (1,811,507) (2,291,070) (1,646,017) (1,742,787) -23.9%

28500 Other Services & Supplies (2,318,047) (2,087,365) (1,747,276) (2,232,522) (1,855,293) 6.2%

29000 Training (45,777) (48,844) (186,509) (53,104) (123,340) -33.9%

38000 Transfers to State Agencies - - - - -

39000 Travel (1,970,340) (2,213,871) (1,533,928) (1,701,956) (1,455,370) -5.1%

Grand Total (17,769,748) (19,911,532) (19,897,091) (19,234,620) (20,493,757) 3.0%

Budgeted Operations Supplies and Services

FY 2014-15 Actual

FY 2015-16 Actual

FY 2016-17 Budget

FY 2016-17 Actual

FY 2017-18 Budget

% change from FY17

20000 Services & Supplies Expense - - (308,233) (350,821) 20001 Supplies Expense (1,330,085) (1,373,432) (3,034,957) (1,515,716) (2,824,308) -6.9%

21000 Agricultural Related (49,050) (45,247) (38,000) (26,292) (38,000) 0.0%

22000 Communications (422,332) (405,782) (432,153) (407,339) (418,453) -3.2%

22500 Postage & Shipping (134,240) (167,693) (139,802) (159,410) (137,862) -1.4%

23000 Utilities (1,095,349) (1,042,890) (1,099,921) (954,979) (1,099,101) -0.1%

23300 Waste Disposal (47,412) (49,944) (27,245) (49,471) (36,316) 33.3%

23500 Maintenance & Repairs (1,116,288) (1,485,361) (1,475,073) (1,655,773) (1,766,730) 19.8%

24000 Rentals & Leases (180,527) (240,461) (182,857) (225,190) (163,222) -10.7%

24500 Fees & Services (2,741,429) (3,718,194) (2,354,588) (3,023,805) (2,352,347) -0.1%

25000 Medical/Science & Supplies (30,795) (40,659) (31,540) (29,251) (31,540) 0.0%

28000 Assessments (707,959) (680,143) (1,133,237) (648,666) (734,073) -35.2%

28500 Other Services & Supplies (1,460,255) (1,457,476) (1,015,788) (1,944,794) (1,072,069) 5.5%

29000 Training (39,744) (42,406) (92,728) (44,015) (92,048) -0.7%

38000 Transfers to State Agencies - - - - -

39000 Travel (615,511) (711,729) (665,812) (743,688) (689,428) 3.5%

Grand Total (9,970,976) (11,461,417) (12,031,934) (11,428,388) (11,806,318) -1.9%

TRANSFERS As identified earlier, the University is structured into major operational components: Budgeted Operations, Designated

Operations, and Auxiliary Operations. Within each major operation, several funds are maintained. It is often necessary

to transfer funding from one fund to another as part of institutional priorities and governed by Oregon Administrative

Procedures and Generally Accepted Accounting Procedures (GAAP). These transfers occur for a wide range of reasons.

However, the two primary reason for transfers is that a program is supported from the General Fund (Transfers out from

Bud Ops), such as JPR, RVTV, and Athletics, and that the General Fund is partially supported by (Transfers In to Bud Ops)

the administrative assessment many programs receive, calculated on a percentage of their revenue.

Net transfers across the campus will balance to zero, as there is a transfer in to match with every transfer out, though

the individual net by operational component may change. For 2017-18, General Fund support of Rogue Valley

Television, Jefferson Public Radio, and Athletics, the key areas of support from Budgeted Operations, have all increased

primarily due to labor cost increases as outlined above.


Page | 16

CONTRIBUTION MARGIN SOU operates on a financial model that utilizes the concept of the Contribution Margin, where all areas of the university,

through the budget process, are assigned a contribution margin that represents the margin between revenue and all

direct expenses. For revenue generation areas such as the Academic Divisions, their margin is positive, meaning their

revenue exceeds their direct expenses. Other academic support areas of the university, their margin is negative,

meaning revenues (if they have any) are less than direct expenses. For the Academic Divisions, this positive margin

contributes to the University through establishing the net revenue above direct academic costs necessary to fund the

rest of university operations, strategic investment, and the maintenance of a prudent reserve. The Contribution Margin

is represented as the Grand Total line for any organizational budget as shown later in this document. As the primary

revenue centers for the university’s Education and General or Budgeted Operations, the Academic Division’s net total of

these contribution margins primarily funds the rest of E&G operations. The university’s ability to grow capacity,

regardless the objective primarily comes through operational efficiency or exceeding contribution margins through

either operational efficiency or enrollment growth. All areas of the university are expected to meet or exceed their

contribution margin, making it either more positive or less negative than budgeted. The critical metric for success in

achieving a unit’s contribution margin is not relative to other units, but relative to that own unit’s past performance and

performance compared to its budget.

STUDENT SUCCESS INVESTMENT SOU continues its commitment to dedicating a portion of revenues toward helping students succeed in their academic

pursuits at SOU. Initially begun in the Retrenchment Plan and further supported by funding form the Oregon

Legislature, FY 2017-2018 represents the fourth year of targeted investment in programs designed to help students

succeed. For each of these programs, they are too early in their implementation to have yet demonstrated increased

revenue through the SSCM so while the funding source no longer exists, with the noted exception of institutional

support of $250K, as outlined in the Retrenchment Plan, all of the costs continue. While not a complete list, some of the

specifically targeted programs that SOU is investing in to support our students are the Bridge Plus program, Expansion of

Pirates to Raiders, the Jackson/Josephine County Pledge, and strengthening to our tuition remissions funding. Of note –

as part of the tuition rate increase, SOU’s president has pledge to add an additional $500K to institutional tuition

support, representing a 13% increase in institutional tuition assistance. All of these programs are specifically targeted at

those students that the State has targeted for priority support and the SSCM funding model rewards additionally

through the point system.

FUND BALANCE SOU’s ending fund balance for Budgeted Operations has a requirement of at least 10% for 2018. This requirement was

established as part of the Retrenchment Plan which is to be reviewed by the Oregon Higher Education Coordinating

Commission (HECC) in December 2017 as part of the conditional requirements for obtaining our own Board of Trustees.

The 2017-18 Budget for Budgeted Operations achieves that requirement. However, the issue surrounding fund balance

and what is a good level of reserves for the University continues. Current best practice is to have between 3 and 6

months operating requirement as a reserve. For SOU, that would require an ending fund balance between 25% to 50%,

or $15 to $30 Million. The current projected ending fund balance or reserve for 2017-18 would be 10% or just over one-

month’s reserve. This minimal reserve is required to sustain cash flow requirements, protect against catastrophic

events, and give the University investment capacity to implement strategic initiatives that require time to produce

significant results. Additional considerations for ending fund balance use would be the establishment of strategic

reserves to continue to invest in technology in our classrooms and across campus, better manage equipment

replacement and deferred maintenance, and other important operating reserves. SOU’s Board of Trustees has not yet

set overall ending fund balance targets or restrictions, either by operational category or as the overall university. This

work will continue.


Page | 17

Budget Tables The following tables are provided as support for the information provided in the narrative of the Budget Message. They

are presented in a consistent format to facilitate comparison and analysis, though each organizational element of the

university is different and its budget represents that difference. To facilitate review, the following guidance is provided:

Overall – for comparison, four years are shown, 2015 actual, through the 2018 adopted budget. The figures are shown

in full dollars, not rounded to thousands or millions. In addition to the four fiscal years shown, the adopted budget for

FY17 is shown along with a percentage change between the Fy17 and FY18 adopted budgets.

The tables are organized based on the University Organization chart – detailing hierarchical levels 1 through 4. Each

level of the Organizational Hierarchy is a roll up of all budgets in the lower level.

SOUTHERN OREGON UNIVERSITY – ALL OPERATIONS

ORGANIZATIONAL HIERARCHY LEVEL 1:

SOUTHERN OREGON UNIVERSITY Actual Actual Budget Actual Budget % Chg 2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 39,074,099 41,374,081 43,077,579 41,205,382 46,217,976 7.3% Govt. Resource and Allocations 17,454,658 21,099,137 21,924,332 21,941,651 20,706,020 -5.6% Misc. Other Revenues 10,953,557 14,654,231 14,430,122 15,637,452 14,524,882 0.7%

Total Revenue 67,482,314 77,127,449 79,432,033 78,784,485 81,448,878 2.5%

Labor Unclassified (25,025,757) (28,133,234) (27,409,449) (27,302,833) (29,090,251) 6.1% Classified (6,798,456) (7,359,415) (7,978,528) (7,830,128) (8,203,388) 2.8% Student (1,929,377) (2,297,716) (2,445,569) (2,191,184) (2,480,180) 1.4% Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 16.2% Benefits (17,461,700) (15,771,831) (19,376,850) (18,430,296) (21,682,112) 11.9%

Total Labor (51,283,819) (53,682,100) (57,355,809) (55,823,397) (61,624,966) 7.4%

Supplies and Services (18,668,044) (20,707,423) (19,785,670) (19,912,340) (20,604,101) 4.1%

Transfers Transfers In 6,341,381 4,611,445 3,452,358 3,614,315 3,445,513 -0.2% Transfers Out (3,563,915) (4,753,205) (3,453,198) (5,176,755) (3,445,513) -0.2%

Net Transfers 2,777,466 (141,760) (840) (1,562,440) 0 -100.0%

Total Expenditures (67,174,397) (74,531,283) (77,142,319) (77,298,177) (82,229,067) 6.6%

Total (Contribution Margin) 307,917 2,596,166 2,289,714 1,486,308 (780,189) -134.1%

SOUTHERN OREGON UNIVERSITY - BUDGETED OPERATIONS


SOUTHERN OREGON UNIVERSITY Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 33,042,609 34,736,266 35,614,499 34,111,404 38,374,145 7.7% Govt. Resource and Allocations 17,329,036 20,771,373 21,796,008 21,746,959 20,577,696 -5.6% Misc. Other Revenues 1,650,861 2,407,777 1,586,843 2,402,211 1,663,793 4.8%

Total Revenue 52,022,506 57,915,416 58,997,350 58,260,574 60,615,634 2.7%

Labor Unclassified (21,638,763) (22,315,798) (23,200,819) (23,553,774) (24,492,603) 5.6% Classified (5,527,529) (5,936,624) (6,317,068) (6,197,121) (6,329,642) 0.2% Student (1,001,457) (1,119,243) (1,273,751) (1,104,851) (1,298,595) 2.0% Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) 16.2% Benefits (14,716,400) (15,064,691) (15,900,910) (15,339,719) (17,676,025) 11.2%

Total Labor (42,952,678) (44,556,260) (46,837,961) (46,264,421) (49,965,900) 6.7%


Transfers Transfers In 4,354,830 2,084,870 298,663 855,844 130,142 -56.4% Transfers Out (2,412,965) (4,036,417) (2,144,687) (3,122,775) (2,333,466) 8.8%

Net Transfers 1,941,865 (1,951,547) (1,846,024) (2,266,931) (2,203,324) 19.4%


Total (Contribution Margin) 2,957,520 2,118,322 1,196,489 629,892 (703,109) -158.8%


Page | 18


PRESIDENT Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 197,998 179,251 170,840 186,431 161,149 -5.7% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 4,314 137,382 132,074 136,252 128,202 -2.9%

Total Revenue 202,312 316,633 302,914 322,683 289,351 -4.5%

Labor Unclassified (657,028) (973,941) (1,093,869) (1,152,367) (1,199,829) 9.7% Classified (43,302) (42,734) (50,272) (50,713) (51,403) 2.2% Student (9,209) (26,812) (22,400) (12,360) (24,000) 7.1% Grad Assist 0 0 0 0 0 Benefits (306,776) (398,370) (497,232) (487,330) (543,120) 9.2%

Total Labor (1,016,315) (1,441,857) (1,663,773) (1,702,770) (1,818,352) 9.3%

Supplies and Services (162,520) (372,190) (408,131) (387,549) (430,726) 5.5%

Transfers Transfers In 37,201 0 0 21,733 0 Transfers Out (812,347) (1,346,307) (1,897,935) (1,899,060) (2,063,804) 8.7%

Net Transfers (775,146) (1,346,307) (1,897,935) (1,877,327) (2,063,804) 8.7%


Total (Contribution Margin) (1,751,669) (2,843,721) (3,666,925) (3,644,963) (4,023,531) 9.7%


PRESIDENT'S OFFICE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 0 0 0 0 0

Total Revenue 0 0 0 0 0

Labor Unclassified (356,326) (339,674) (363,010) (345,527) (306,421) -15.6% Classified (7,090) (2,520) 0 0 0 Student (1,564) 0 (2,000) (815) (2,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (153,880) (116,520) (112,720) (122,912) (69,131) -38.7%

Total Labor (518,860) (458,714) (477,730) (469,254) (377,552) -21.0%


Transfers Transfers In (37,201) 0 0 0 0 Transfers Out 0 0 0 0 0

Net Transfers (37,201) 0 0 0 0

Total Expenditures (513,550) (534,409) (537,695) (587,679) (437,717) -18.6%

Total (Contribution Margin) (513,550) (534,409) (537,695) (587,679) (437,717) -18.6%

MARKETING AND COMMUNICATIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified (69,320) (178,950) (193,715) (192,947) (216,188) 11.6% Classified (36,212) (38,873) (50,272) (43,041) (51,403) 2.2% Student (2,075) (2,178) (8,400) (2,151) (10,000) 19.0% Grad Assist 0 0 0 0 0 Benefits (57,765) (110,015) (136,318) (117,688) (154,751) 13.5%

Total Labor (165,372) (330,016) (388,705) (355,827) (432,342) 11.2%

Supplies and Services (92,352) (164,454) (144,732) (140,122) (143,107) -1.1%

Transfers Transfers In 0 0 0 0 0

Transfers Out 0 0 0 0 0

Net Transfers 0 0 0 0 0

Total Expenditures (257,724) (494,470) (533,437) (495,949) (575,449) 7.9%

Total (Contribution Margin) (257,724) (494,470) (533,437) (495,949) (575,449) 7.9%


Page | 19

GOVERNMENT RELATIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified 0 0 0 (41,371) (90,947) Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits 0 0 0 (17,885) (45,483)

Total Labor 0 0 0 (59,256) (136,430)

Supplies and Services 0 0 0 (10,855) (20,000)

Transfers Transfers In 0 0 0 0 0 Transfers Out 0 0 0 0 0


Total Expenditures 0 0 0 (70,111) (156,430)

Total (Contribution Margin) 0 0 0 (70,111) (156,430)

DIVERSITY AND INCLUSION, TITLE IX Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified (31,876) (75,999) (84,271) (85,524) (90,968) 7.9% Classified 0 0 0 0 0 Student 0 (2,471) (2,000) (1,459) (2,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (14,229) (32,123) (35,004) (34,768) (38,716) 10.6%

Total Labor (46,105) (110,593) (121,275) (121,751) (131,684) 8.6%


Transfers Transfers In 0 0 0 0 0 Transfers Out 0 0 0 (2,000) 0

Net Transfers 0 0 0 (2,000) 0



LEGAL SERVICES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified 0 (150,838) (152,395) (164,485) (174,122) 14.3% Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits 0 (59,594) (63,865) (63,258) (76,194) 19.3%

Total Labor 0 (210,432) (216,260) (227,743) (250,316) 15.7%

Supplies and Services 0 (15,972) (40,000) (12,259) (40,000) 0.0%



Total Expenditures 0 (226,404) (256,260) (240,002) (290,316) 13.3%

Total (Contribution Margin) 0 (226,404) (256,260) (240,002) (290,316) 13.3%


Page | 20

INTERNAL AUDIT Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified 0 (32,506) (101,947) (103,444) (109,976) 7.9% Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits 0 (7,886) (51,139) (39,254) (51,394) 0.5%

Total Labor 0 (40,392) (153,086) (142,698) (161,370) 5.4%






JEFFERSON PUBLIC RADIO Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified 0 0 0 0 0 Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits 0 0 0 0 0

Total Labor 0 0 0 0 0

Supplies and Services 0 0 0 0 0

Transfers Transfers In 0 0 0 21,733 0 Transfers Out (246,012) (258,736) (265,174) (288,621) (291,710)

Net Transfers (246,012) (258,736) (265,174) (266,888) (291,710)



Note: JPR is not a Budgeted Operations program; the transfer shown here represents the Universities support for JPR

SOU GOVERNING BOARD OPERATIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified 0 107,629 111,044 112,693 119,866 7.9% Classified 0 0 0 891 0 Student 0 165 0 0 0 Grad Assist 0 0 0 0 0 Benefits 0 45,315 59,506 58,017 67,023 12.6%

Total Labor 0 153,109 170,550 171,601 186,889 9.6%

Supplies and Services 19,495 36,712 85,000 41,369 85,000 0.0%



Total Expenditures 19,495 189,821 255,550 212,970 271,889 6.4%

Total (Contribution Margin) 19,495 189,821 255,550 212,970 271,889 6.4%


Page | 21

ATHLETICS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 197,998 179,251 170,840 186,431 161,149 -5.7% Govt. Resource and Allocations 3,909 137,382 132,074 136,252 128,202 -2.9% Misc. Other Revenues 405 0 0 0 0

Total Revenue 202,312 316,633 302,914 322,683 289,351 -4.5%

Labor Unclassified (199,506) (88,345) (87,487) (105,989) (91,341) 4.4% Classified 0 (1,341) 0 (6,781) 0 Student (5,570) (21,998) (10,000) (7,935) (10,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (80,903) (26,918) (38,680) (33,548) (40,428) 4.5%

Total Labor (285,979) (138,602) (136,167) (154,253) (141,769) 4.1%


Transfers Transfers In 0 0 0 0 0 Transfers Out (566,335) (1,087,571) (1,632,761) (1,608,438) (1,772,094) 8.5%

Net Transfers (566,335) (1,087,571) (1,632,761) (1,608,438) (1,772,094) 8.5%

Total Expenditures (866,166) (1,247,984) (1,790,928) (1,773,971) (1,940,863) 8.4%

Total (Contribution Margin) (663,854) (931,351) (1,488,014) (1,451,288) (1,651,512) 11.0%

Note: Athletics operates in all primary areas of University Operations:

Budgeted Operations: Physical Education Activity (PEA) Courses – an Academic Program

Designated Operations: Sports Camps

Auxiliary Operations: Intercollegiate Athletics Programs.

The budget here reflects the Activity courses, an academic program, managed by Athletics and University support of Athletics, as reflected in the transfer out line

item, a portion of the transfer is the net operating profit for PEA courses, transferred out to support intercollegiate athletics operations. The balance is in recognition

of the recruiting and retention benefit the university receives from Intercollegiate Athletics.


Page | 22


DEVELOPMENT Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 15,106 15,106 15,106 15,106 15,106 0.0%

Total Revenue 15,106 15,106 15,106 15,106 15,106 0.0%

Labor Unclassified (327,239) (334,838) (371,056) (372,996) (340,040) -8.4% Classified (21,501) (21,786) (14,502) (11,943) (30,108) 107.6% Student (9,742) (9,098) 0 (9,869) 0 Grad Assist 0 0 0 0 0 Benefits (169,233) (165,156) (215,509) (171,045) (176,541) -18.1%

Total Labor (527,715) (530,878) (601,067) (565,853) (546,689) -9.0%







DEVELOPMENT OFFICE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified (283,116) (287,655) (324,759) (320,511) (296,387) -8.7% Classified (21,501) (21,786) (14,502) (11,943) (30,108) 107.6% Student (8,753) (7,809) 0 (8,072) 0 Grad Assist 0 0 0 0 0 Benefits (143,898) (139,205) (188,971) (143,516) (151,924) -19.6%

Total Labor (457,268) (456,455) (528,232) (484,042) (478,419) -9.4%






ALUMNI OPERATIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 15,106 15,106 15,106 15,106 15,106 0.0% Misc. Other Revenues 0 0 0 0 0

Total Revenue 15,106 15,106 15,106 15,106 15,106

Labor Unclassified (44,123) (47,182) (46,297) (52,485) (43,653) -5.7% Classified 0 0 0 0 0 Student (989) (1,289) 0 (1,798) 0 Grad Assist 0 0 0 0 0 Benefits (25,335) (25,951) (26,538) (27,529) (24,617) -7.2%

Total Labor (70,447) (74,422) (72,835) (81,812) (68,270) -6.3%







Page | 23


ACADEMIC AND STUDENT AFFAIRS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 35,637,721 37,972,872 38,540,923 35,834,868 41,810,184 8.5% Govt. Resource and Allocations 5,978,574 12,637,057 12,407,780 11,271,193 12,392,224 Misc. Other Revenues 913,353 835,846 953,018 820,800 972,768 2.1%

Total Revenue 42,529,648 51,445,775 51,901,721 47,926,861 55,175,176 6.3%

Labor Unclassified (18,835,994) (19,116,198) (20,156,684) (19,828,341) (20,865,227) 3.5% Classified (2,007,214) (2,143,809) (2,309,652) (2,333,607) (2,457,637) 6.4% Student (632,362) (666,051) (701,472) (680,397) (695,322) -0.9% Grad Assist (68,529) (119,904) (145,413) (68,956) (169,035) Benefits (10,887,348) (10,991,089) (11,900,388) (11,216,992) (13,093,186) 10.0%

Total Labor (32,431,447) (33,037,051) (35,213,609) (34,128,293) (37,280,407) 5.9%


Transfers Transfers In 957,756 207,925 24,335 198,854 24,335 Transfers Out (513,029) (236,845) (149,855) (290,068) (163,855) 9.3%

Net Transfers 444,727 (28,920) (125,520) (91,214) (139,520) 11.2%


Total (Contribution Margin) 6,716,743 14,337,195 12,148,170 9,658,561 12,983,802 6.9%


INSTITUTIONAL RESEARCH Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 742 492 750 246 0

Labor Unclassified (118,822) (122,255) (129,666) (135,657) (139,905) 7.9% Classified 0 0 0 0 0 Student (2,858) (6,143) (2,925) (799) (2,925) 0.0% Grad Assist 0 0 0 0 0 Benefits (60,627) (61,613) (54,943) (73,819) (56,910) 3.6%

Total Labor (182,307) (190,011) (187,534) (210,275) (199,740) 6.5%






OFFICE VP ACAD&STUDENT AFFAIRS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 472,900 469,850 545,100 482,752 500,000 -8.3% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 101,226 85,964 99,550 92,780 99,550 0.0%

Total Revenue 574,126 555,814 644,650 575,532 599,550 -7.0%

Labor Unclassified (368,300) (377,670) (474,937) (506,714) (173,036) -63.6% Classified (29,213) (6,878) 0 0 0 Student 0 (3,216) (43,411) (4,968) (43,411) 0.0% Grad Assist 0 0 0 0 0 Benefits (169,824) (155,271) (125,990) (198,164) (12,473) -90.1%

Total Labor (567,337) (543,035) (644,338) (709,846) (228,920) -64.5%


Transfers Transfers In 595 30,423 0 0 0 Transfers Out (49,000) (73,000) (35,000) (85,509) (35,000) 0.0%

Net Transfers (48,405) (42,577) (35,000) (85,509) (35,000) 0.0%

Total Expenditures (847,295) (773,124) (1,133,028) (941,827) (738,436) -34.8%


Note: For FY18, the University planned “Vacancy Factor” was split from the generic “Unclassified Labor” into separate tranches: Unclassified Admin and Unclassified

Faculty with Faculty being budgeted at this organizational level. This is creating the budget variance from the prior year. (See the note on Labor earlier in this report)


Page | 24

ASSOC. VP ACAD&STUDENT AFFAIRS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 21,883 27,402 23,693 38,315 31,270 32.0% Govt. Resource and Allocations 0 5,626 4,043 5,599 4,660 15.3% Misc. Other Revenues 2,358 4,388 2,200 2,725 2,200 0.0%

Total Revenue 24,241 37,416 29,936 46,639 38,130 27.4%

Labor Unclassified (725,226) (875,853) (941,932) (796,253) (905,915) -3.8% Classified 0 (26,788) (44,084) (48,390) (47,221) 7.1% Student (28,974) (76,945) (48,120) (48,551) (51,120) 6.2% Grad Assist 0 0 (57,198) 0 (169,035) 195.5% Benefits (383,071) (455,123) (583,486) (438,147) (777,171) 33.2%

Total Labor (1,137,271) (1,434,709) (1,674,820) (1,331,341) (1,950,462) 16.5%


Transfers Transfers In 635,250 10,476 0 28,729 0 Transfers Out (91,220) (90,520) (90,520) (104,520) (104,520) 15.5%

Net Transfers 544,030 (80,044) (90,520) (75,791) (104,520) 15.5%


Total (Contribution Margin) (845,479) (1,688,764) (1,947,340) (1,569,247) (2,229,808) 14.5%

INTERNATIONAL PROGRAMS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 22,348 16,070 12,500 8,231 7,200 -42.4% Govt. Resource and Allocations 4,700 4,700 4,700 4,700 4,700 0.0% Misc. Other Revenues 0 0 0 8,279 0

Total Revenue 27,048 20,770 17,200 21,210 11,900 -30.8%

Labor Unclassified (169,025) (165,581) (179,060) (183,819) (209,567) 17.0% Classified 0 0 (9,681) (11,680) (12,270) 26.7% Student (2,653) (1,819) 0 (7,896) (1,500) Grad Assist 0 0 0 0 0 Benefits (92,923) (91,949) (105,677) (99,313) (120,862) 14.4%

Total Labor (264,601) (259,349) (294,418) (302,706) (344,199) 16.9%






HONORS COLLEGE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 118,681 211,419 204,460 255,787 238,917 16.9% Govt. Resource and Allocations 14,508 68,674 54,305 74,714 89,330 64.5% Misc. Other Revenues 0 4,472 0 4,931 4,500

Total Revenue 133,189 284,565 258,765 335,432 332,747 28.6%

Labor Unclassified (148,232) (146,305) (181,933) (177,870) (183,858) 1.1% Classified (4,127) (13,894) (21,318) (24,641) (29,556) 38.6% Student (3,488) 0 0 (1,482) 0 Grad Assist 0 0 0 0 0 Benefits (73,336) (73,014) (104,888) (99,294) (103,226) -1.6%

Total Labor (229,183) (233,213) (308,139) (303,287) (316,640) 2.8%





Total (Contribution Margin) (122,232) 17,946 (83,349) (4,648) (23,393) -71.9%


Page | 25

CURRICULUM MANAGEMENT Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified (152,804) (161,486) (330,318) (164,694) (339,715) 2.8% Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits (77,652) (83,242) (32,202) (84,592) (152,021) 372.1%

Total Labor (230,456) (244,728) (362,520) (249,286) (491,736) 35.6%

Supplies and Services 0 0 0 0 0





LIBRARY PROGRAMS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 13,879 0 0 0 0 Govt. Resource and Allocations 4,840 1,598 1,244 1,598 0 Misc. Other Revenues 42,002 22,555 38,400 35,622 34,500 -10.2%

Total Revenue 60,721 24,153 39,644 37,220 34,500 -13.0%


Total Labor (2,150,013) (2,156,719) (2,257,246) (2,189,314) (2,332,561) 3.3%


Transfers Transfers In 1,000 0 0 0 0 Transfers Out 0 0 0 (10,000) 0

Net Transfers 1,000 0 0 (10,000) 0



BOOKSTORE OPERATIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 232,110 291,961 350,000 299,095 350,000 0.0%



Supplies and Services (10,000) 0 0 0 0



Total Expenditures (10,000) 0 0 0 0

Total (Contribution Margin) 222,110 291,961 350,000 299,095 350,000 0.0%

Note: SOU no longer operates the Bookstore as an Auxiliary Operation; this budget represents the lease revenue SOU earns as part of the external operations lease

agreement.


Page | 26

ENROLLMENT AND RETENTION Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 857,152 832,806 818,700 834,251 840,403 2.7% Govt. Resource and Allocations 0 4,194 4,976 11,322 5,119 2.9% Misc. Other Revenues 275,326 240,872 268,788 235,601 288,688 7.4%

Total Revenue 1,132,478 1,077,872 1,092,464 1,081,174 1,134,210 3.8%

Labor Unclassified (1,309,929) (1,346,646) (1,550,219) (1,427,013) (1,750,633) 12.9% Classified (902,916) (999,634) (1,077,065) (1,082,817) (1,093,935) 1.6% Student (137,451) (126,324) (150,994) (125,290) (135,494) -10.3% Grad Assist 0 0 0 0 0 Benefits (1,340,577) (1,425,908) (1,679,924) (1,506,445) (1,858,653) 10.6%

Total Labor (3,690,873) (3,898,512) (4,458,202) (4,141,565) (4,838,715) 8.5%


Transfers Transfers In 43,544 85,810 0 48,564 0 Transfers Out (26,689) (19,424) 0 (11,052) 0

Net Transfers 16,855 66,386 0 37,512 0



ACADEMIC DIVISIONS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 34,130,879 36,415,324 36,936,470 34,215,532 40,192,394 8.8% Govt. Resource and Allocations 5,954,526 12,552,265 12,338,512 11,173,260 12,288,415 -0.4% Misc. Other Revenues 259,589 185,143 193,330 141,521 193,330 0.0%

Total Revenue 40,344,994 49,152,732 49,468,312 45,530,313 52,674,139 6.5%

Labor Unclassified (15,012,528) (15,054,256) (15,471,525) (15,571,355) (16,238,134) 5.0% Classified (641,861) (689,299) (738,794) (739,663) (834,434) 12.9% Student (276,726) (265,650) (272,940) (315,740) (277,790) 1.8% Grad Assist (68,529) (119,904) (88,215) (68,956) 0 Benefits (7,979,761) (7,947,665) (8,454,918) (7,994,961) (9,200,672) 8.8%

Total Labor (23,979,405) (24,076,774) (25,026,392) (24,690,675) (26,551,030) 6.1%


Transfers Transfers In 277,368 81,216 24,335 121,561 24,335 0.0% Transfers Out (346,120) (53,901) (24,335) (78,987) (24,335) 0.0%

Net Transfers (68,752) 27,315 0 42,574 0




Page | 27


OREGON CENTER FOR THE ARTS AT SOU Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 4,655,536 4,725,029 4,869,043 4,633,674 5,058,798 3.9% Govt. Resource and Allocations 755,726 1,551,257 1,545,465 1,399,633 1,725,624 11.7% Misc. Other Revenues 107,726 85,879 98,080 55,207 98,080 0.0%

Total Revenue 5,518,988 6,362,165 6,512,588 6,088,514 6,882,502 5.7%


Total Labor (4,299,587) (4,274,555) (4,410,474) (4,445,091) (4,668,774) 5.9%


Transfers Transfers In 7,999 601 0 2,770 0 Transfers Out (600) 0 0 (7,861) 0

Net Transfers 7,399 601 0 (5,091) 0


Total (Contribution Margin) 752,805 1,494,336 1,501,383 1,053,313 1,567,348 4.4%

DIVISION FOR BUSINESS, COMM, & ENVIRONMENT Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 6,716,058 7,457,088 7,502,537 7,111,863 8,459,560 12.8% Govt. Resource and Allocations 905,099 2,318,781 2,260,222 2,190,214 2,813,098 24.5% Misc. Other Revenues 27,247 42,675 35,500 35,654 35,500 0.0%

Total Revenue 7,648,404 9,818,544 9,798,259 9,337,731 11,308,158 15.4%


Total Labor (3,748,727) (3,845,727) (4,105,575) (4,144,651) (4,728,618) 15.2%


Transfers Transfers In 41,060 2,653 585 0 585 0.0% Transfers Out (2,210) (2,653) (585) 0 (585) 0.0%

Net Transfers 38,850 0 0 0 0



DIVISION OF EDUCATION, HEALTH, AND LEADERSHIP Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 5,944,146 5,955,492 6,175,405 5,432,561 6,803,898 10.2% Govt. Resource and Allocations 717,756 1,616,430 1,626,767 1,396,648 1,763,275 8.4% Misc. Other Revenues 45,302 16,647 0 13,967 0 #DIV/0!

Total Revenue 6,707,204 7,588,569 7,802,172 6,843,176 8,567,173 9.8%

Labor Unclassified (2,340,968) (2,310,470) (2,451,989) (2,441,766) (2,451,913) 0.0% Classified (41,763) (59,109) (61,621) (63,153) (68,344) 10.9% Student (9,623) (14,740) (5,400) (12,242) (7,900) 46.3% Grad Assist 0 0 0 (7,614) 0 Benefits (1,176,909) (1,111,807) (1,274,947) (1,170,770) (1,313,298) 3.0%

Total Labor (3,569,263) (3,496,126) (3,793,957) (3,695,545) (3,841,455) 1.3%


Transfers Transfers In 188,470 109 23,750 0 23,750 0.0% Transfers Out 0 (109) (23,750) (11,105) (23,750) 0.0%

Net Transfers 188,470 0 0 (11,105) 0




Page | 28

DIVISION OF HUMANITIES AND CULTURE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 3,026,904 3,351,886 3,152,019 2,856,334 3,508,234 11.3% Govt. Resource and Allocations 478,477 1,113,178 1,114,662 982,050 1,072,169 -3.8% Misc. Other Revenues 484 864 500 684 500 0.0%

Total Revenue 3,505,865 4,465,928 4,267,181 3,839,068 4,580,903 7.4%

Labor Unclassified (1,553,497) (1,564,721) (1,596,321) (1,524,890) (1,627,839) 2.0% Classified (37,791) (29,284) (29,003) (35,614) (42,249) 45.7% Student (35,398) (29,927) (27,127) (42,172) (28,777) 6.1% Grad Assist 0 0 0 0 0 Benefits (808,601) (805,036) (808,707) (762,645) (932,101) 15.3%

Total Labor (2,435,287) (2,428,968) (2,461,158) (2,365,321) (2,630,966) 6.9%


Transfers Transfers In 0 10,016 0 4,689 0 Transfers Out 0 (10,040) 0 (1,500) 0

Net Transfers 0 (24) 0 3,189 0



DIVISION OF SCIENCE, TECH., ENG. AND MATH Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 6,310,648 7,957,706 7,879,726 7,439,579 8,223,563 4.4%

Labor Unclassified (2,633,220) (2,596,333) (2,517,156) (2,761,914) (2,809,434) 11.6% Classified (202,426) (189,189) (193,381) (200,133) (209,570) 8.4% Student (35,004) (28,115) (20,500) (32,917) (21,200) 3.4% Grad Assist (26,637) (69,302) (38,672) 7,934 0 -100.0% Benefits (1,530,023) (1,528,730) (1,542,295) (1,546,502) (1,775,703) 15.1%

Total Labor (4,427,310) (4,411,669) (4,312,004) (4,533,532) (4,815,907) 11.7%


Transfers Transfers In 0 0 0 22,775 0 Transfers Out (3,030) (8,262) 0 0 0

Net Transfers (3,030) (8,262) 0 22,775 0


Total (Contribution Margin) 1,751,226 3,410,926 3,403,370 2,810,530 3,213,191 -5.6%

DIVISION OF SOCIAL SCIENCES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 8,518,574 9,992,190 10,205,801 9,584,092 10,325,029 1.2%

Labor Unclassified (2,779,915) (2,734,796) (2,815,611) (2,857,624) (2,940,181) 4.4% Classified (61,043) (62,343) (64,161) (68,659) (70,393) 9.7% Student (8,450) (6,621) (7,400) (7,251) (7,400) 0.0% Grad Assist (8,611) (10,101) (8,658) (9,449) 0 -100.0% Benefits (1,417,639) (1,392,894) (1,429,858) (1,396,362) (1,537,505) 7.5%

Total Labor (4,275,658) (4,206,755) (4,325,688) (4,339,345) (4,555,479) 5.3%


Transfers Transfers In 35,000 37,414 0 91,328 0 Transfers Out (61) (2,414) 0 (58,521) 0

Net Transfers 34,939 35,000 0 32,807 0




Page | 29

DIVISION OF UNDERGRADUATE STUDIES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 1,692,594 2,055,967 2,183,091 1,744,699 2,203,048 0.9% Govt. Resource and Allocations 391,047 890,059 819,494 653,454 583,763 -28.8% Misc. Other Revenues 0 0 0 0 0 #DIV/0!

Total Revenue 2,083,641 2,946,026 3,002,585 2,398,153 2,786,811 -7.2%

Labor Unclassified (737,057) (891,617) (985,714) (720,092) (738,708) -25.1% Classified (28,866) (30,455) (32,412) (32,408) (34,525) 6.5% Student (8,058) (4,680) (85,753) (9,873) (85,753) 0.0% Grad Assist 0 0 0 0 0 Benefits (444,788) (486,223) (513,657) (404,819) (450,845) -12.2%

Total Labor (1,218,769) (1,412,975) (1,617,536) (1,167,192) (1,309,831) -19.0%




Total Expenditures (1,246,869) (1,459,048) (1,697,156) (1,221,059) (1,376,215) -18.9%

Total (Contribution Margin) 836,772 1,486,978 1,305,429 1,177,094 1,410,596 8.1%


Page | 30


FINANCE AND ADMINISTRATION Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 83,173 71,476 73,000 81,484 73,076 0.1% Govt. Resource and Allocations 179,160 179,160 179,160 134,370 179,160 0.0% Misc. Other Revenues 738,589 1,132,837 683,300 864,426 674,500 -1.3%

Total Revenue 1,000,922 1,383,473 935,460 1,080,280 926,736 -0.9%

Labor Unclassified (1,812,539) (1,890,822) (2,093,347) (2,200,068) (2,318,098) 10.7% Classified (3,455,513) (3,728,294) (3,942,642) (3,800,856) (3,970,692) 0.7% Student (350,145) (417,282) (352,961) (402,225) (382,355) 8.3% Grad Assist 0 0 0 0 0 Benefits (3,176,931) (3,338,620) (3,665,666) (3,483,885) (4,018,627) 9.6%

Total Labor (8,795,128) (9,375,018) (10,054,616) (9,887,034) (10,689,772) 6.3%

Supplies and Services (2,470,360) (3,235,460) (2,776,127) (2,641,079) (2,600,439) -6.3%

Transfers Transfers In 468,696 161,441 168,521 574,106 0 Transfers Out (6,269) (1,704,256) 0 (574,106) 0

Net Transfers 462,427 (1,542,815) 168,521 0 0 -100.0%




INFORMATION TECHNOLOGY Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 9,733 7,302 6,000 4,744 4,576 -23.7% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 855 11,271 300 1,550 1,500 400.0%

Total Revenue 10,588 18,573 6,300 6,294 6,076 -3.6%


Total Labor (1,858,803) (1,960,916) (2,016,192) (1,973,234) (2,153,761) 6.8%


Transfers Transfers In 0 3,920 0 0 0 Transfers Out 0 (3,920) 0 0 0




OFFICE OF VP FOR FINANCE AND ADMIN Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 0 1,080 0 60,026 0

Total Revenue 0 1,080 0 60,026 0


Total Labor (321,951) (339,934) (351,645) (352,431) (365,201) 3.9%


Transfers Transfers In 316,175 0 0 0 0 Transfers Out 0 0 0 0 0

Net Transfers 316,175 0 0 0 0




Page | 31

BUDGET AND PLANNING Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg




Total Labor (226,155) (185,578) (259,509) (254,154) (281,647) 8.5%






BUSINESS SERVICES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 73,440 64,174 67,000 76,740 68,500 2.2% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 696,761 809,527 651,000 741,113 651,000 0.0%

Total Revenue 770,201 873,701 718,000 817,853 719,500 0.2%

Labor Unclassified (311,436) (397,335) (429,613) (435,882) (490,910) 14.3% Classified (366,303) (393,813) (443,422) (393,047) (429,525) -3.1% Student (7,253) (2,298) (7,000) (1,593) (7,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (400,588) (452,095) (518,319) (471,872) (563,610) 8.7%

Total Labor (1,085,580) (1,245,541) (1,398,354) (1,302,394) (1,491,045) 6.6%


Transfers Transfers In 0 0 0 574,106 0 Transfers Out 0 (1,700,000) 0 (574,106) 0

Net Transfers 0 (1,700,000) 0 0 0


Total (Contribution Margin) (369,600) (2,117,715) (757,132) (504,578) (833,961) 10.1%

HUMAN RESOURCE SERVICES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg



Labor Unclassified (233,412) (191,893) (251,603) (218,417) (212,285) -15.6% Classified 0 (1,108) (32,496) (53,242) (68,806) 111.7% Student (6,181) (10,846) (10,000) (14,548) (14,394) 43.9% Grad Assist 0 0 0 0 0 Benefits (115,628) (89,815) (177,440) (148,488) (176,080) -0.8%

Total Labor (355,221) (293,662) (471,539) (434,695) (471,565) 0.0%







Page | 32

AIR CARBON OFFSET Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 0 30,082 0 20,470 0

Total Revenue 0 30,082 0 20,470 0



Supplies and Services 0 (2,910) 0 0 0



Total Expenditures 0 (2,910) 0 0 0

Total (Contribution Margin) 0 27,171 0 20,470 0

Note: This unit was established to capture a 1% reserve of total cost of University official travel expenditures on airfare, to fund future carbon offset projects.

FACILITIES MANAGEMENT AND PLANNING Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 179,160 179,160 179,160 134,370 179,160 0.0% Misc. Other Revenues 40,515 280,010 31,500 38,746 21,500 -31.7%

Total Revenue 219,675 459,170 210,660 173,116 200,660 -4.7%

Labor Unclassified (472,833) (492,022) (545,337) (554,163) (592,902) 8.7% Classified (1,486,772) (1,611,993) (1,650,300) (1,682,416) (1,714,317) 3.9% Student (197,852) (254,207) (137,226) (203,357) (166,226) 21.1% Grad Assist 0 0 0 0 0 Benefits (1,275,884) (1,371,323) (1,456,916) (1,449,363) (1,615,086) 10.9%

Total Labor (3,433,341) (3,729,545) (3,789,779) (3,889,299) (4,088,531) 7.9%

Supplies and Services (1,143,920) (1,507,811) (824,758) (1,085,012) (836,147) 1.4%

Transfers Transfers In 0 5,000 0 0 0 Transfers Out (6,269) (337) 0 0 0

Net Transfers (6,269) 4,663 0 0 0



CAMPUS PUBLIC SAFETY Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 0 250 0 2,134 0

Total Revenue 0 250 0 2,134 0

Labor Unclassified (33,125) (40,042) (40,366) (78,710) (80,066) 98.4% Classified (235,010) (246,449) (297,085) (220,100) (247,667) -16.6% Student (2,095) (17,382) (9,147) (37,189) (9,147) 0.0% Grad Assist 0 0 0 0 0 Benefits (167,289) (164,023) (187,638) (172,554) (208,985) 11.4%

Total Labor (437,519) (467,896) (534,236) (508,553) (545,865) 2.2%


Transfers Transfers In 0 0 16,000 0 0 Transfers Out 0 0 0 0 0

Net Transfers 0 0 16,000 0 0




Page | 33

SERVICE CENTER Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 458 617 500 347 500 0.0%

Total Revenue 458 617 500 347 500 0.0%

Labor Unclassified (68,656) (71,706) (72,941) (110,020) (135,429) 85.7% Classified (563,589) (605,363) (638,812) (576,467) (595,302) -6.8% Student (20,051) (26,130) (39,702) (33,904) (35,702) -10.1% Grad Assist 0 0 0 0 0 Benefits (424,261) (448,750) (481,907) (451,887) (525,724) 9.1%

Total Labor (1,076,557) (1,151,949) (1,233,362) (1,172,278) (1,292,157) 4.8%

Supplies and Services (60,401) (21,421) (21,240) 132,877 131,281 -718.1%

Transfers Transfers In 152,521 152,521 152,521 0 0 Transfers Out 0 0 0 0 0

Net Transfers 152,521 152,521 152,521 0 0


Total (Contribution Margin) (983,979) (1,020,232) (1,101,581) (1,039,054) (1,160,376) 5.3%


GENERAL INSTITUTION Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees (2,876,284) (3,487,332) (3,170,264) (1,991,379) (3,670,264) 15.8% Govt. Resource and Allocations 10,887,789 7,728,607 8,788,388 9,982,904 7,589,504 -13.6% Misc. Other Revenues 263,012 513,155 224,025 924,118 290,025 29.5%

Total Revenue 8,274,517 4,754,430 5,842,149 8,915,643 4,209,265 -28.0%

Labor Unclassified (5,963) 0 514,137 0 230,591 -55.1% Classified 0 0 0 0 180,198 Student 0 0 (196,918) 0 (196,918) 0.0% Grad Assist 0 0 0 0 0 Benefits (176,113) (171,457) 377,885 19,533 155,449 -58.9%

Total Labor (182,076) (171,457) 695,104 19,533 369,320 -46.9%

Supplies and Services (1,569,705) (1,562,257) (1,492,157) (1,943,159) (1,320,868) -11.5%

Transfers Transfers In 2,891,177 1,715,505 105,807 61,151 105,807 Transfers Out (1,081,320) (749,009) (96,897) (359,542) (105,807)

Net Transfers 1,809,857 966,496 8,910 (298,391) 0 -100.0%

Total Expenditures 58,076 (767,218) (788,143) (2,222,017) (951,548) 20.7%



Page | 34

AUXILIARY OPERATIONS

HOUSING AND DINING HALLS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees (58,449) (65,415) (289,000) (237,263) (300,000) 3.8% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 4,907,114 7,676,095 7,946,358 7,037,919 7,985,140 0.5%

Total Revenue 4,848,665 7,610,680 7,657,358 6,800,656 7,685,140 0.4%

Labor Unclassified (400,600) (2,557,534) (388,201) (332,678) (380,628) -2.0% Classified (338,290) (310,249) (349,010) (329,399) (364,589) 4.5% Student (369,199) (628,430) (668,000) (492,188) (613,000) -8.2% Grad Assist 0 0 0 0 0 Benefits (490,889) 1,764,174 (510,876) (437,649) (570,827) 11.7%

Total Labor (1,598,978) (1,732,039) (1,916,087) (1,591,914) (1,929,044) 0.7%


Transfers Transfers In 615,618 169,867 1,019,340 45,008 1,058,547 3.8% Transfers Out (873,737) (477,738) (1,252,861) (386,056) (1,073,547) -14.3%

Net Transfers (258,119) (307,871) (233,521) (341,048) (15,000) -93.6%

Total Expenditures (6,875,037) (6,942,422) (7,260,620) (6,438,664) (7,187,791) -1.0%

Total (Contribution Margin) (2,026,372) 668,258 396,738 361,992 497,349 25.4%

Note: North Campus Village is not included in Housing’s Auxiliary Operations; however, the net revenue is received in Housing’s Auxiliary Operations as part of their

Misc. Other Revenue.

STUDENT ACTIVITIES/LIFE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 2,258,123 2,678,013 2,967,396 3,019,391 3,093,042 4.2% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 458,190 511,346 901,825 802,398 767,115 -14.9%

Total Revenue 2,716,313 3,189,359 3,869,221 3,821,789 3,860,157 -0.2%

Labor Unclassified (464,929) (428,300) (507,034) (508,290) (547,531) 8.0% Classified (242,442) (363,009) (498,377) (517,299) (571,758) 14.7% Student (385,523) (355,472) (376,563) (349,296) (371,225) -1.4% Grad Assist 0 0 0 0 0 Benefits (487,311) (494,336) (710,410) (692,860) (814,118) 14.6%

Total Labor (1,580,205) (1,641,117) (2,092,384) (2,067,745) (2,304,632) 10.1%


Transfers Transfers In 80,957 49,683 20,000 89,406 0 Transfers Out (83,169) (37,672) (20,000) (370,510) 0

Net Transfers (2,212) 12,011 0 (281,104) 0


Total (Contribution Margin) (598,587) 26,376 151,176 26,221 (73,798) -148.8%

Note: The total Student Incidental Fee revenue is not shown in Student Activities/Life, as some of that revenue is allocated to other Auxiliary Operations such as

Athletics and the Fitness Center (Other Aux)

INTERCOLLEGIATE ATHLETICS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 1,068,765 1,045,380 1,046,861 1,046,861 1,217,546 16.3% Govt. Resource and Allocations 390,120 401,825 401,824 401,825 401,824 0.0% Misc. Other Revenues 424,627 433,246 236,287 171,710 122,000 -48.4%

Total Revenue 1,883,512 1,880,451 1,684,972 1,620,396 1,741,370 3.3%

Labor Unclassified (850,452) (1,148,249) (1,181,658) (1,203,940) (1,338,384) 13.3% Classified (99,630) (110,745) (103,365) (113,394) (123,792) 19.8% Student (17,888) (20,377) (2,500) (37,138) (11,500) 360.0% Grad Assist 0 0 0 0 0 Benefits (529,658) (772,566) (735,950) (676,337) (885,058) 20.3%

Total Labor (1,497,628) (2,051,937) (2,023,473) (2,030,809) (2,358,734) 16.6%


Transfers Transfers In 856,623 1,795,738 1,735,861 1,739,833 1,842,594 6.1% Transfers Out (36,959) (2,721) 0 (15,851) 0

Net Transfers 819,664 1,793,017 1,735,861 1,723,982 1,842,594 6.1%


Total (Contribution Margin) (584,992) (460,599) 5,002 (222,213) (187,448) -3847.5%

RETURN TO TABLE OF CONTENTS

Page | 35

HEALTH CENTER Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 1,485,895 1,568,774 1,623,989 1,560,073 1,596,515 -1.7% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 351,249 329,006 353,064 328,906 319,721 -9.4%

Total Revenue 1,837,144 1,897,780 1,977,053 1,888,979 1,916,236 -3.1%

Labor Unclassified (453,640) (461,209) (510,027) (425,517) (574,248) 12.6% Classified (366,875) (378,156) (421,226) (395,622) (456,641) 8.4% Student 0 (1,439) 0 (3,285) 0 Grad Assist 0 0 0 0 0 Benefits (466,722) (465,843) (511,638) (479,906) (610,957) 19.4%

Total Labor (1,287,237) (1,306,647) (1,442,891) (1,304,330) (1,641,846) 13.8%


Transfers Transfers In 5,000 28,500 0 5,000 0 Transfers Out (10,590) (10,000) 0 (5,000) 0

Net Transfers (5,590) 18,500 0 0 0


Total (Contribution Margin) 96,454 164,191 47,659 122,170 (147,318) -409.1%

PARKING Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 398,482 459,145 354,800 500,081 399,800 12.7%

Labor Unclassified (53,161) (59,865) (83,058) (87,281) (59,760) -28.1% Classified (35,461) (46,169) (73,790) (59,434) (50,309) -31.8% Student 0 (1,672) (3,192) (10,616) (10,000) Grad Assist 0 0 0 0 0 Benefits (53,891) (54,284) (84,221) (84,436) (68,806) -18.3%

Total Labor (142,513) (161,990) (244,261) (241,767) (188,875) -22.7%


Transfers Transfers In 1,455 9,768 0 0 0 Transfers Out (12,831) (9,768) 0 0 0

Net Transfers (11,376) 0 0 0 0


Total (Contribution Margin) 83,914 128,574 (46,246) 18,126 38,707 -183.7%

BOOKSTORE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 189,064 108,784 107,921 76,166 59,719 -44.7%

Total Revenue 189,064 108,784 107,921 76,166 59,719 -44.7%

Labor Unclassified 0 0 0 0 0 Classified (58,093) (57,439) (58,348) (45,940) (32,827) -43.7% Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits (39,489) (50,983) (49,573) (30,488) (26,892) -45.8%

Total Labor (97,582) (108,422) (107,921) (76,428) (59,719) -44.7%

Supplies and Services (120,397) (16,103) 0 0 0

Transfers Transfers In 0 12,947 0 49,203 0 Transfers Out (3,127) (12,947) 0 0 0

Net Transfers (3,127) 0 0 49,203 0


Total (Contribution Margin) (32,042) (15,741) 0 48,941 0

Note: SOU no longer operates its bookstore; however, it retains one SOU employee, whose salary is reimbursed by Barns & Noble


Page | 36

OTHER AUXILIARY OPS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 464,405 518,558 1,203,124 611,227 1,166,559 -3.0% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 34,895 26,228 4,810 45,075 5,200 8.1%

Total Revenue 499,300 544,786 1,207,934 656,302 1,171,759 -3.0%

Labor Unclassified (23,533) (13,538) (31,350) (14,783) (80,324) 156.2% Classified 0 0 0 0 (95,000) Student (5,748) (10,379) (10,000) (20,875) (10,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (15,877) (8,980) (13,966) (6,870) (116,082) 731.2%

Total Labor (45,158) (32,897) (55,316) (42,528) (301,406) 444.9%


Transfers Transfers In 6,992 346 0 334,545 0 Transfers Out (6,992) 0 0 (35,761) 0

Net Transfers 0 346 0 298,784 0

Total Expenditures (156,787) (759,343) (600,740) (278,206) (1,112,106) 85.1%

Total (Contribution Margin) 342,513 (214,557) 607,194 378,096 59,653 -90.2%

Note: Other Auxiliary Operations includes Daniel Meyer Fitness Center, Student Recreation Center, and the Student Incidental Fee Reserve.


Page | 37

DESIGNATED OPERATIONS

PRESIDENT

JEFFERSON PUBLIC RADIO Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 1,190,510 1,245,414 1,597,500 2,416,452 1,767,500 10.6%

Total Revenue 1,190,510 1,245,414 1,597,500 2,416,452 1,767,500 10.6%

Labor Unclassified (547,123) (559,997) (867,513) (608,955) (992,740) 14.4% Classified (17,608) (17,077) (17,392) (17,078) (17,762) 2.1% Student (116) (5,406) (200) (8,579) (200) 0.0% Grad Assist 0 0 0 0 0 Benefits (286,744) (294,431) (443,232) (309,444) (487,189) 9.9%

Total Labor (851,591) (876,911) (1,328,337) (944,056) (1,497,891) 12.8%


Transfers Transfers In 263,962 262,288 270,094 293,374 291,710 8.0% Transfers Out (32,010) (80,000) (9,750) (1,191,856) 0 -100.0%

Net Transfers 231,952 182,288 260,344 (898,482) 291,710 12.0%


Total (Contribution Margin) (54,588) (12,994) 134,396 (8,128) (45,260) -133.7%

ATHLETICS SPORTS CAMPS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg


Total Revenue 112,696 129,423 45,000 109,839 105,000 133.3%

Labor Unclassified (32,141) (29,886) (17,500) (17,620) 0 -100.0% Classified 0 0 0 0 0 Student (17,679) (16,270) (10,000) (12,750) (10,000) 0.0% Grad Assist 0 0 0 0 0 Benefits (6,917) (6,205) (1,716) (3,887) (157) -90.9%

Total Labor (56,737) (52,361) (29,216) (34,257) (10,157) -65.2%


Transfers Transfers In 0 2,560 0 7,405 0 Transfers Out (21,399) (52,955) (3,100) (15,556) (20,500) 561.3%

Net Transfers (21,399) (50,395) (3,100) (8,151) (20,500) 561.3%


Total (Contribution Margin) (3,318) (15,924) 184 36,395 0 -100.0%

Note: Athletic Sports Camps transfer their net “Profit” to Athletics’ Auxiliary Operations


Page | 38

ACADEMIC AND STUDENT AFFAIRS

DIGITAL MEDIA CENTER (DMC)/RVTV Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 157 171 700 85 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 309,536 465,236 291,251 304,819 290,601 -0.2%

Total Revenue 309,693 465,407 291,951 304,904 290,601 -0.5%

Labor Unclassified (109,457) (120,984) (110,194) (113,235) (118,546) 7.6% Classified (26,592) (29,631) (29,114) (36,371) (34,032) Student (46,055) (47,930) (18,000) (56,821) (32,000) 77.8% Grad Assist 0 0 0 0 0 Benefits (84,058) (87,185) (87,048) (84,476) (96,336) 10.7%

Total Labor (266,162) (285,730) (244,356) (290,903) (280,914) 15.0%


Transfers Transfers In 120,047 121,450 90,520 128,170 104,520 Transfers Out (30,473) (19) 0 (2,301) 0

Net Transfers 89,574 121,431 90,520 125,869 104,520 15.5%


Total (Contribution Margin) 88,427 35,113 263 (880) (21,919) -8434.2%

INTERNATIONAL PROGRAMS Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 188,895 174,295 176,350 251,002 181,600 3.0% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 143,120 175,663 188,350 100,744 183,100 -2.8%

Total Revenue 332,015 349,958 364,700 351,746 364,700 0.0%

Labor Unclassified (157,005) (130,271) (137,988) (140,552) (143,312) 3.9% Classified (36,108) (37,989) (30,471) (35,038) (36,809) 20.8% Student 0 0 0 (6,351) 0 Grad Assist 0 0 0 0 0 Benefits (86,971) (77,033) (91,079) (77,836) (89,385) -1.9%

Total Labor (280,084) (245,293) (259,538) (259,777) (269,506) 3.8%


Transfers Transfers In 0 34,000 0 24,000 0 Transfers Out 0 (10,000) 0 0 0

Net Transfers 0 24,000 0 24,000 0


Total (Contribution Margin) 6,982 36,583 (7,718) 18,300 (3,206) -58.5%

COMMUNITY EDUCATION Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 184,051 155,005 211,590 272,170 221,217 4.5% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 249,361 268,378 252,685 255,339 262,185 3.8%

Total Revenue 433,412 423,383 464,275 527,509 483,402 4.1%

Labor Unclassified (124,170) (133,197) (177,710) (102,880) (109,800) -38.2% Classified (14,775) (22,628) (26,872) (30,474) (25,838) -3.8% Student (36,765) (36,062) (31,700) (35,349) (31,700) 0.0% Grad Assist 0 0 0 0 0 Benefits (79,528) (74,530) (95,058) (75,624) (68,942) -27.5%

Total Labor (255,238) (266,417) (331,340) (244,327) (236,280) -28.7%


Transfers Transfers In 3,050 12,483 0 16,921 0 Transfers Out (595) (346) 0 (12,438) 0

Net Transfers 2,455 12,137 0 4,483 0


Total (Contribution Margin) 13,126 (2,236) (134,180) 52,414 (153,572) 14.5%


Page | 39

OUTREACH/ENGAGEMENT, HEC Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 317,824 426,943 370,500 428,008 361,100 -2.5% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 236,611 284,845 288,928 302,727 320,508 10.9%

Total Revenue 554,435 711,788 659,428 730,735 681,608 3.4%

Labor Unclassified (117,883) (106,904) (114,463) (114,172) (113,974) -0.4% Classified (35,053) (49,700) (53,495) (52,961) (64,389) 20.4% Student (47,580) (53,983) (51,163) (51,405) (62,560) 22.3% Grad Assist 0 0 0 0 0 Benefits (63,837) (77,910) (85,827) (79,663) (79,961) -6.8%

Total Labor (264,353) (288,497) (304,948) (298,201) (320,884) 5.2%


Transfers Transfers In 21,821 26,945 17,880 25,461 18,000 0.7% Transfers Out (16,198) (17,703) (17,880) (18,650) (18,000) 0.7%

Net Transfers 5,623 9,242 0 6,811 0


Total (Contribution Margin) 22,133 92,269 11,336 14,096 (12,500) -210.3%

DISABILITY SERVICES Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 121,824 136,090 151,570 142,424 151,570 0.0% Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 0 0 0 0 0

Total Revenue 121,824 136,090 151,570 142,424 151,570 0.0%

Labor Unclassified (52,900) (67,500) (81,934) (79,158) (89,460) 9.2% Classified 0 0 0 0 0 Student (1,367) (1,052) (500) (1,680) (500) 0.0% Grad Assist 0 0 0 0 0 Benefits (41,938) (48,739) (55,346) (52,531) (59,574) 7.6%

Total Labor (96,205) (117,291) (137,780) (133,369) (149,534) 8.5%





Total (Contribution Margin) 8,221 (3,368) (15,575) (13,806) (30,408) 95.2%

GENERAL INSTITUTION

UNALLOCATED RESERVES/INSTITUTION WIDE EXPENSE Actual Actual Budget Actual Budget % Chg

2014-2015 2015-2016 2016-2017 2016-2017 2017-2018 Bdg to Bdg

Revenue Enrollment Fees 0 0 0 0 0 Govt. Resource and Allocations 0 0 0 0 0 Misc. Other Revenues 32,743 58,314 0 574,833 0

Total Revenue 32,743 58,314 0 574,833 0

Labor Unclassified 0 0 0 0 0 Classified 0 0 0 0 0 Student 0 0 0 0 0 Grad Assist 0 0 0 0 0 Benefits (11,469) 41,709 0 1,433 0

Total Labor (11,469) 41,709 0 1,433 0

Supplies and Services (20,898) (43,103) (52,084) (552,020) 0

Transfers Transfers In 11,026 0 0 0 0 Transfers Out (22,870) (4,920) (4,920) 0 0

Net Transfers (11,844) (4,920) (4,920) 0 0

Total Expenditures (44,211) (6,314) (57,004) (550,587) 0

Total (Contribution Margin) (11,468) 52,000 (57,004) 24,246 0


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