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DOCUMENT RESUME
ED 402 989 JC 970 059
TITLE Unit Cost Report for the Illinois Public CommunityColleges Fiscal Year 1996.
INSTITUTION Illinois Community Coll. Board, Springfield.PUB DATE Dec 96NOTE 84p.; For the report for fiscal year 1994, see ED 379
016.
PUB TYPE Statistical Data (110) Reports Descriptive (141)
EDRS PRICE MF01/PC04 Plus Postage.DESCRIPTORS Budgeting; Community Colleges; Comparative Analysis;
*Educational Finance; Expenditure per Student;*Expenditures; *Full State Funding; Program Costs;*Public Colleges; Salaries; School District Spending;State Surveys; Two Year Colleges; *Unit Costs
IDENTIFIERS *Illinois Community College System
ABSTRACTUsed to determine grant rates for state financial
support and as an accountability report to citizens, this unit costreport presents data for fiscal year (FY) 1996 on course offerings,enrollments, and costs for Illinois public community colleges.Specifically, data are presented on the following: (1) comparison of
FY 1996 net instructional unit cost (NIUC) with previous years; (2)
comparison of FY 1996 NIUC, full instructional unit cost, and totalinstitutional unit costs; (3) summary of FY 1996 NIUC by costcategories; (4) FY 1996 indirect instructional support unit cost; (5)
FY 1996 NIUC by seven instructional categories; (6) FY 1996expenditures by function, cost category, and instructional supportareas; and (7) NIUC by credit hour. The report indicates that the FY1996 state average NIUC was $158.92, representing an increase of$11.24 (7.6%) from FY 1995. The full instructional unit cost was$166.70, while the total instructional unit cost was $180.91. Forcost categories comprising instruction, the average unit cost fordirect salaries was $59.19, compared to $11.21 for direct departmentcosts, $2.29 for direct equipment costs, $65.79 allocated indirectcosts, $19.85 for operation and maintenance costs, and $.58 forbuilding rental costs. For support services, the average academicadministration and planning cost was $11.04, compared to $8.60 forlearning resources, $14.62 for student services, $5.08 foradministrative data processing, $14.05 for general administration,$.52 for auxiliary services, and $11.89 for general institutionalcosts. (HAA)
************************************************************************ Reproductions supplied by EDRS are the best that can be made
from the original document.***********************************************************************
fiscal Year 9% Unit Cost Reportfor the
Illinois Public Community Colleges
U.S. DEPARTMENT OF EDUCATIONOffice of Educational Research and Improvement
EDUCATIONAL RESOURCES INFORMATION
JJCENTER (ERIC)
This document has been reproduced asreceived from the person or organizationoriginating it.
0 Minor changes have been made to improvereproduction quality..
Points of view or opinions stated in this docu-ment do not necessarily represent officialOERI position or policy.
Illinois Community College Board509 South Sixth Street, Suite 400
Springfield, Illinois 62701-1874Telephone: (217) 785-0123
December 1996
Printed by Authority of the State of Illinois
2
"PERMISSION TO REPRODUCE THISMATERIAL HAS BEEN GRANTED BY
V. K. McMillan
TO THE EDUCATIONAL RESOURCESINFORMATION CENTER (ERIC)."
BEST COPY r 'VM BILE
Illinois Community College Board
HIGHLIGHTS OF THE FISCAL YEAR 1996 UNIT COST REPORTFOR ILLINOIS PUBLIC COMMUNITY COLLEGES
1. The fiscal year 1996 state average net instructional unit cost in the public community collegesystem in Illinois was $158.92. This represents an increase of $11.24 (7.6 percent) from thefiscal year 1995 state average of $147.68. Net instructional unit costs from fiscal year 1991through fiscal year 1996 are shown in this report (see pages 3 and 4 for details).
2. The fiscal year 1996 state average unit cost measures calculated in this study were:
net instructional unit cost $158.92full instructional unit cost $166.70total institutional unit cost $180.91
(See pages 5 and 6 for details.)
3. The fiscal year 1996 state average unit costs for the cost categories that comprise instructionin Illinois public community colleges were:
direct salary costdirect department costdirect equipment costallocated indirect costoperation and maintenance costbuilding rental cost
(See pages 7 and 8 for details.)
$59.19$11.21$2.29
$65.79$19.85
$.58
4. The state average unit costs for support services in the public community colleges of Illinoisduring fiscal year 1996 were as follows:
academic administration and planning costlearning resources coststudent services costadministrative data processing costgeneral administration costauxiliary services costgeneral institutional cost
(See pages 9 and 10 for details.)
-9
$11.04$8.60
$14.62$5.08
$14.05$.52
$11.89
FY 1996 Unit Cost Report
5. The Fiscal Year 1996 Unit Cost Study analyzed unit costs in the instructional categoriesutilized for state funding purposes. The differential funding for these categories is based ontheir differential unit costs. The state average unit cost for each funding category is shownbelow:
Baccalaureate and General Academic $160.25Business Occupational $173.89Technical Occupational $195.69Health Occupational $217.23Remedial Education $146.55Adult Basic Education/Adult
Secondary Education (ABE/ASE)/ESL $116.15
(See pages 11 and 12 for details.)
6. Public service expenditures increased $1.7 million in fiscal year 1996 to $85.9 million. Publicservice includes noncredit community education and community service activities forgovernmental agencies, local business and industry, and the general community.
4
ii
Illinois Community College Board
FISCAL YEAR 1996 UNIT COST REPORT FOR THEILLINOIS PUBLIC COMMUNITY COLLEGES
TABLE OF CONTENTS
Page
Introduction 1
Section I - Comparison of Fiscal Year 1996Net Instructional Unit Cost with Previous Years 3
Table 1 State Average Net Instructional Unit Cost inIllinois Public Community Colleges Since Fiscal Year 1991 3
Table 2 - Net Instructional Unit Cost inIllinois Public Community Colleges Since Fiscal Year 1991 4
Section II - Fiscal Year 1996 Net Instructional Unit Cost,Full Instructional Unit Cost, and Total Institutional Unit Cost 5
Table 3 - Comparison of Fiscal Year 1996 Unit Costby Type of Cost in Illinois Public Community Colleges 5
Table 4 - Fiscal Year 1996 Unit Cost by Type of Costand Function in Illinois Public Community Colleges 6
Section III - Fiscal Year 1996 Net Instructional Unit Cost 7
Table 5 - Summary of Fiscal Year 1996 NetInstructional Unit Cost by Cost Categoriesin Illinois Public Community Colleges 7
Table 6 - Fiscal Year 1996 Net Instructional Unit Costby Cost Category in Illinois Public Community Colleges 8
Section IV - Fiscal Year 1996 IndirectInstructional Support Unit Cost 9
Table 7 Summary of Fiscal Year 1996 Unit Costfor Indirect Instructional Support inIllinois Public Community Colleges 9
Table 8 - Fiscal Year 1996 Unit Cost by InstructionalSupport Areas in Illinois Public Community Colleges 10
FY 1996 Unit Cost Report
TABLE OF CONTENTS(Continued)
Page
Section V Fiscal Year 1996 Net Instructional Unit Costby Fundable Instructional Categories 11
Table 9 - Summary of Fiscal Year 1996 Net InstructionalUnit Cost by Fundable Instructional Categoriesin Illinois Public Community Colleges 11
Table 10 Fiscal Year 1996 Net InstructionalUnit Cost by Fundable Instructional Categoriesin Illinois Public Community Colleges 12
Appendix A: Total Expenditures Reports 13
Table A-1 - Fiscal Year 1996 Expenditures by Functionin Illinois Public Community Colleges 14
Table A-2 Fiscal Year 1996 Net Instructional Expendituresby Cost Category in Illinois Public Community Colleges 15
Table A-3 - Fiscal Year 1996 Expenditures by InstructionalSupport Areas in Illinois Public Community Colleges 16
Appendix B: State Summary of Net Instructional Unit Cost PerCredit Hour by PCS/CIP 17
6
iv
FY 1996 Unit Cost Report Page 1
INTRODUCTION
The Unit Cost Study is an annual project involving the direct participation of all public communitycolleges in Illinois. Each college submits basic data on course offerings, enrollments, and coststo the Illinois Community College Board staff, who in turn check the data for consistency withcredit hour claims and financial reports and then compile the various reports of the Unit CostStudy. The Unit Cost Study also provides the basic cost information for determining the credithour grant rates that are the basis for state financial support to public community colleges.
The ICCB has developed a Unit Cost Study Manual which provides detailed procedures forconducting the Unit Cost Study. Specific descriptions and definitions of the basic functions andcost centers also are contained in this manual. Nevertheless, caution must be exercised in makingdirect comparisons among colleges. Environmental characteristics and historical trends varyamong public community colleges and must be taken into consideration when comparing unitcosts. Several factors which may contribute to high unit costs are high faculty salaries, a highproportion of occupational curricula, and low enrollments. On the other hand, high enrollmentsand a large proportion of low-cost curricula are among factors which contribute to low unit costs.
The Unit Cost Study consists of basic enrollment and cost data. Direct instructional cost data aresupplied by each college for each instructional area offered. These data include midtermenrollments in student semester credit hours; costs for direct instructional salaries; directdepartmental costs, such as contractual services, supplies, travel, and equipment; and directinstructional equipment costs. Indirect costs also are reported by each college in total dollaramounts. The Unit Cost Study computer programs allocate these indirect costs to each function(instruction, organized research, public service) and then to each instructional area on the basisof the proportion of student semester credit hours generated in a given instructional area.
The unit costs in this report are shown for a student semester credit hour. The unit "studentsemester credit hour" is an output measure of instruction, defined as one student taking onesemester credit of course work. (Any college on the quarter system converts quarter hours tosemester hours.) One full-time equivalent (FTE) student is defined as 30 student semester credithours.
The Unit Cost Study includes all expenses from both general operating and restricted purposesfunds of the community colleges that are expended for instruction, organized research, and publicservice. It includes expenditures from local taxes, student tuition and fees, other local sources,state grants, and federal grants. Also included are expenses for equipment and building repairs,renovations, and remodeling that are locally funded and are not reimbursed by the state.
7
FY 1996 Unit Cost Report Page 2
Not included are the full costs for the construction of new facilities, site purchase, siteimprovement, or interest and principal on any bonded indebtedness. Building depreciation costsare included in the Full Instructional Unit Cost.
Finally, a report is included in Appendix B which lists the fiscal year 1996 statewide average netinstructional unit cost by instructional subject area designated by the program classification system(PCS) codes and six-digit Classification of Instructional Program (CIP) codes for all publiccommunity colleges in Illinois. This report details the cost per student semester credit hour byeach cost category for each instructional subject area and is similar to detailed reports showing theunit cost and total cost by instructional subject area previously produced for each communitycollege. The same report also is available upon request by peer groups identified below.
Peer Group I: Carl Sandburg College, Shawnee Community College, Southeastern IllinoisCollege, Spoon River College, State Community College, and John Wood CommunityCollege.
Peer Group II: Danville Area Community College,. Highland Community College,Kaskaskia College, Kishwaukee College, Rend Lake College, and Sauk Valley CommunityCollege.
Peer Group III: Illinois Eastern Community Colleges, Illinois Valley Community College,Kankakee Community College, Lake Land College, Lewis & Clark Community College, JohnA. Logan College, and McHenry County College.
Peer Group IV: Belleville Area College, Black Hawk College, Illinois Central College,Lincoln Land Community College, Parkland College, Richland Community College, andRock Valley College.
Peer Group V: Elgin Community College, Morton College, Prairie State College, SouthSuburban College, and Waubonsee Community College.
Peer Group VI: Richard J. Daley College, Kennedy-King College, Malcolm X College,Olive-Harvey College, Harry S Truman College, Harold Washington College, and WilburWright College.
Peer Group VII: College of Du Page, William Rainey Harper College, Joliet Junior College,College of Lake County, Moraine Valley Community College, Oakton Community College,and Triton College.
FY 1996 Unit Cost Report Page 3
Section I
COMPARISON OF FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COSTWITH PREVIOUS YEARS
The results of the Fiscal Year 1996 Unit Cost Study show that the state average net instructionalunit cost in the public community colleges of Illinois has increased from $147.68 in fiscalyear 1995 to $158.92 in fiscal year 1996, an increase of $11.24 (7.6 percent). Table 1 shows thestate average net instructional unit cost and the annual percent change since fiscal year 1991.
Table 1
STATE AVERAGE NET INSTRUCTIONAL UNIT COST INILLINOIS PUBLIC COMMUNITY COLLEGES SINCE FISCAL YEAR 1990
FY 1991 FY 1992 FY 1993 FY 1994 FY 1995 FY 1995
Average NetInstructionalUnit Cost $121.74 $123.44 $126.88 $136.09 $147.68 $158.92
Percent Change fromPrevious Year +4.8% +1.4% +3.4% +7.3% +8.5% +7.6%
Table 2 shows the net instructional unit costs for each of the public community colleges in Illinoissince fiscal year 1991. Fiscal year 1991 was the final year Black Hawk College-East Campusfunctioned as a separate college. Although modifications have been made to the unit cost study,the comparability of instructional costs from year to year has been preserved.
9
FY 1996 Unit Cost ReportIllinois Community College Board
Table 2
NET INSTRUCTIONAL UNIT COST IN IWNOIS PUBLIC COMMUNITY COLLEGES
Page 4
FY 1991 FY 1992 FY 1993 FY 1994 FY 1995 FY 1996
522 BELLEVILLE $103.48 $105.82 $106.73 $115.93 $125.33 $133.82503 BLACK HAWK 127.88 130.94 141.07 142.18 159.55 162.45
EAST 160.34OUAD CITIES 123.00
508 CHICAGO 109.06 108.75 114.61 117.08 135.91 154.72CITY-WIDE 96.92 98.77 120.08DALEY 121.05 123.14 141.60 126.79 152.58 141.92KENNEDY-KING 106.75 99.11 112.86 110.60 163.16 211.20MALCOLM X 98.68 97.42 92.70 101.73 119.67 135.27OUVE HARVEY 107.37 112.58 118.69 131.97 149.32 166.70TRUMAN 102.02 101.52 101.94 107.78 122.03 133.25WASHINGTON 144.34 144.83 148.13 135.42 136.57 177.07WILBUR WRIGHT 131.27 127.23 122.91 127.13 136.03 156.83
507 DANVILLE 135.58 120.35 129.93 143.97 170.47 185.04502 DUPAGE 110.63 120.35 12426 134.86 143.55 148.46509 ELGIN 129.03 133.46 138.97 144.08 161.87 158.84512 HARPER 158.78 161.06 163.08 178.72 160.70 220.69540 HEARTLAND 154.98 169.44519 HIGHLAND 122.28 131.08 143.01 140.88 158.04 181.66514 ILLINOIS CENTRAL 124.92 124.83 133.16 152.64 149.11 143.51529 ILLINOIS EASTERN 84.56 85.63 85.37 93.40 98.04 105.67
FRONTIER 67.53 98.27 62.69 75.06 75.50 90.48UNCOLN TRAIL 111.75 104.07 103.93 114.64 117.53 124.89OLNEY CENTRAL 111.64 7824 101.98 105.90 117.30 128.29WABASH VALLEY 66.89 64.91 77.32 83.15 8729 90.06
513 ILLINOIS VALLEY 111.11 111.82 118.81 128.77 139.88 155.35525 JOLIET 142.08 143.86 145.15 158.98 178.19 194.66520 KANKAKEE 95.39 9329 92.69 102.81 104.19 104.92501 KASKASKIA 110.66 112.59 111.56 123.75 131.50 136.10523 KISHWAUKEE 134.01 123.83 131.17 144.26 150.88 153.25532 LAKE COUNTY 152.45 162.59 157.02 181.14 187.18 195.85517 LAKE LAND 99.53 102.05 103.17 126.53 133.67 132.56536 LEWIS & CLARK 103.96 98.82 109.91 124.33 143.38 141.78526 LINCOLN LAND 123.39 116.48 117.79 132.62 142.43 154.95530 LOGAN 106.18 119.28 111.12 124.19 127.47 143.69528 MC HENRY 151.84 132.52 134.45 143.67 149.23 154.38524 MORAINE VALLEY 137.39 159.83 136.17 160.72 164.54 174.17527 MORTON 140.20 141.87 145.58 155.63 153.54 163.19535 OAKTON 134.13 132.92 127.85 133.86 150.05 150.86505 PARKLAND 137.44 125.15 146.46 154.08 169.00 176.44515 PRAIRIE STATE 122.63 125.97 133.69 143.42 156.65 16024521 REND LAKE 112.98 99.83 120.32 120.69 132.82 132.50537 RICHLAND 132.99 114.97 113.07 134.40 15823 175.79511 ROCK VALLEY 133.76 138.16 147.55 151.39 162.88 172.64518 SANDBURG 122.93 124.45 130.58 130.58 163.17 163.17506 SAUK VALLEY 127.63 134.54 138.56 154.96 164.82 200.45531 SHAWNEE 111.53 116.51 70.54 136.07 161.85 170.32510 SOUTH SUBURBAN 128.96 129.71 133.81 141.00 162.52 164.81533 SOUTHEASTERN 108.78 114.70 120.55 127.15 138.40 143.79534 SPOON RIVER 130.04 116.30 119.20 127.38 127.63 156.13601 STATE COMM. COLL 160.09 189.53 154.71 DNA 155.79 155.79504 TRITON 148.59 149.00 I.0 154.41 160.88 158.98 154.35516 WAUBONSEE 137.49 150.74 163.18 156.89 162.14 185.91539 WOOD 137.86 140.43 147.42 162.90 176.48 182.77
STATE AVERAGES $121.74 $123.44 $126.88 $136.09 $147.68 $158.95
FY 1996 Unit Cost Report Page 5
Section II
FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COST,FULL INSTRUCTIONAL UNIT COST, AND TOTAL INSTITUTIONAL UNIT COST
Three distinct summary unit costs are calculated in the ICCB Unit Cost Study: net instructionalunit cost, full instructional unit cost, and total institutional unit cost. The unit cost most often usedis net instructional unit cost. This is the unit cost used in the state funding plan, as well as in mostcomparative analyses. Table 3 shows the state average unit cost and cost per full-time equivalent(FTE) student for each of these three unit cost types.
Table 4 lists the three types of unit cost for each community college district. The first unit costshown is the net instructional unit cost. This unit cost includes the direct and indirect costs forinstruction. The second is the full instructional unit cost, which comprises net instructional costs,other costs (the chargeback costs of sending students to other community colleges and the 80percent federal share of college work-study students), building remodeling and renovation costs,and building depreciation costs. Full instructional unit cost represents the total cost of theinstruction function within each college.
In addition to instruction, colleges have two other functions: public service and organizedresearch. The unit costs of these functions also are shown in Table 4. Organized research isgenerally a minor function in the community colleges; however, public service is typically a majorfunction. The total institutional unit cost in the last column represents the sum of the fullinstructional unit cost, organized research unit cost, and the public service unit cost.
Total dollar costs for each of these categories are shown in Table A-1 of Appendix A.
Public service costs, which represent the cost of noncredit community education and communityservice activities provided by the colleges to governmental agencies, business and industry, andthe community itself, rose to $85,931,790. This is an increase of 2.0 percent from fiscalyear 1995.
Table 3
COMPARISON OF FISCAL YEAR 1996 UNIT COSTBY TYPE OF COST IN ILLINOIS PUBLIC COMMUNITY COLLEGES
Type of CostStatewide
Average Unit Cost
StateAverage Cost Per
FTE Student
Net Instructional Cost $158.92 $4,768
Full Instructional Cost $166.70 $5,001
Total Institutional Cost $180.91 $5,427
1 1
522
503
508
507
502
509
512
540
519
514
529
513
525
520
501
523
532
517
536
526
530
528
524
527
$35
505
515
521
537
511
518
506
531
510
533
534
601
504
516
539
12
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502
$158
.92
$1.4
2$3
.38
$2.9
8$1
66.7
0_$0
.04
$14.
17$1
80.9
1
FY 1996 Unit Cost Report Page 7
Section III
FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COST
Net instructional unit cost includes direct instructional salary costs, direct departmental costs,direct instructional equipment costs, allocated costs, operation and maintenance costs, and buildingrental costs. Allocated costs consist of various indirect costs (allocated by ICCB computerprograms), including cost of learning resources, student services, data processing, generaladministration, general institutional services, and academic administration and planning. Table5 shows a state summary of the fiscal year 1996 average unit costs and cost per full-timeequivalent student included in net instructional cost. Table 6 presents these unit costs for eachdistrict. Total dollar expenditures by district for the net instructional cost classifications are shownin Table A-2 of Appendix A.
Costs for the instruction function include expenditures for all of the cost classifications in all ofthe instructional categories from baccalaureate/general education through general studies. Incomparing the unit cost of an individual community college, one must keep in mind that sometypes of programs generally cost more than others; therefore, a college with more expensiveprograms would be expected to have a higher overall unit cost. Additionally, smaller collegeswould be expected to have higher unit costs than larger districts due partly to economies of scaleand the need for a minimum level of personnel, physical plant, equipment, and library holdingsnecessary to maintain comprehensive programs.
Table 5
SUMMARY OF FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COST BYCOST CATEGORIES IN ILLINOIS PUBLIC COMMUNITY COLLEGES
Cost CategoryState Average
Unit CostState Average CostPer FTE Student
Direct Instructional Salary Cost $ 59.19 $1,776
Direct Instructional Departmental Cost 11.21 336
Direct Instructional Equipment Cost 2.29 69
Allocated Cost 65.79 1,974
Operation and Maintenance Cost 19.85 596
Building Rental Cost .58 17
NET INSTRUCTIONAL COST $158.92 $4,768
14
15
Illin
ois
Com
mun
ity C
olle
ge B
oard
6
FIS
CA
L Y
EA
R 1
996
NE
T IN
ST
RU
CT
ION
AL
UN
IT C
OS
T B
Y C
OS
T C
AT
EG
OR
YIN
ILLI
NO
IS P
UB
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CO
MM
UN
ITY
CO
LLE
GE
S
Stu
dent
Sem
este
rC
redi
t Hou
rs
Dire
ct
Sal
ary
Cos
t
Dire
ct
Dep
artm
ent
Cos
tE
quip
men
tC
ost
Allo
cate
dLe
ss O
&M
Cos
t
Ope
r. &
Mai
nten
ance
Cos
t
Bui
ldin
gR
enta
lC
ost
Net
Inst
ruct
iona
lU
nit C
ost
522
BE
LLE
VIL
LE21
4,42
5$4
7.00
$13.
65$2
.43
$55.
03$1
5.08
$0.6
2$1
33.8
250
3B
LAC
K H
AW
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5,17
953
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5.02
0.02
86.2
817
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0.00
162.
4550
8C
HIC
AG
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395,
402
57.2
910
.42
0.75
63.8
421
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0.57
154.
7250
7D
AN
VIL
LE53
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59.1
311
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11.9
975
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25.7
70.
5418
5.04
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PA
GE
457,
389
65.4
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5755
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16.9
50.
4214
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IN14
1,88
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56.1
822
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8451
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AR
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R22
8,54
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96.7
339
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50.6
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IGH
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988.
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30.
7618
1.66
514
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NO
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EN
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AL
198,
760
54.0
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52.6
815
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5152
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LIN
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ER
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5.67
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NO
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ALL
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70,8
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27.9
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5.35
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JOLI
ET
172,
036
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0.95
194.
6652
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30.8
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1.38
104.
9250
1K
AS
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IA71
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52.8
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54.2
414
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0.26
136.
1052
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ISH
WA
UK
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59,0
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.51
6.75
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0.02
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2553
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KE
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TY
184,
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82.4
619
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8551
7LA
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ND
108,
877
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2.07
57.0
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5653
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& C
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55.2
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8,07
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1,39
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4.28
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0.18
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6952
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C H
EN
RY
86,2
1951
.11
23.4
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6062
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3715
4.38
524
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INE
VA
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9,86
263
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16.6
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0871
.66
19.8
10.
0017
4.17
527
MO
RT
ON
60,8
3657
.32
6.63
1.75
65.9
531
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0.09
163.
1953
5O
AK
TO
N20
3,38
566
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16.2
60.
5749
.61
14.2
83.
2215
0.86
505
PA
RK
LAN
D15
6,64
164
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6.87
3.93
82.8
617
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0.17
176.
4451
5P
RA
IRIE
ST
AT
E84
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59.6
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3.04
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623
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160.
2452
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EN
D L
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531.
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2.50
537
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ND
53,4
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8.34
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175.
7951
1R
OC
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ALL
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126,
611
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827
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67.8
717
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0.30
172.
6451
8S
AN
DB
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G52
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316
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1750
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AU
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ALL
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45,2
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7310
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0020
0.45
531
SH
AW
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E45
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56.
1022
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68.6
920
.87
0.00
170.
3251
0S
OU
TH
SU
BU
RB
AN
145,
479
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214
.03
3.81
71.5
120
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0.35
164.
8153
3S
OU
TH
EA
ST
ER
N67
,674
54.9
56.
202.
1666
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13.2
30.
4514
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534
SP
OO
N R
IVE
R37
,036
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811.
7075
.48
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50.
3515
6.13
601
ST
AT
E C
OM
M. C
OLL
.26
,326
54.7
010
.31
0.00
72.6
218
.16
0.00
155.
7950
4T
RIT
ON
249,
672
56.8
19.
662.
4563
.33
21.7
90.
3115
4.35
516
WA
UB
ON
SE
E10
3,03
056
.38
9.16
4.48
92.8
223
.08
0.00
185.
9153
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OO
D38
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418
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710
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77
ST
AT
E A
VE
RA
GE
S6,
064,
502
$59.
19$1
1.21
$2.2
9$6
5.79
$19.
85$0
.58
$158
.92
16
FY 1996 Unit Cost Report Page 9
Section IV
FISCAL YEAR 1996 INDIRECT INSTRUCTIONAL SUPPORT UNIT COST
Table 7 summarizes the fiscal year 1996 statewide average unit cost and average cost per full-timeequivalent student for each of the educational support areas. Table 8 shows the indirect unit costfor each community college district. Indirect costs include the cost of learning resource s, studentservices, administrative data processing, general administration, general institutional services,academic administration and planning, and subsidy for auxiliary services. The costs of learningresources, student services, administrative data processing, general administration, and generalinstitutional services are first allocated to the three functions (instruction, organized research, andpublic service) based on the proportion of professional full-time equivalent staff in each function.These costs then are allocated to each instructional area (i.e., PCS-CIP) by the proportion ofsemester credit hours in each area.
Academic administration and planning costs are costs above the departmental level that can beapplied directly to the instructional function, but not to an individual department, and are,therefore, allocated only among the instructional areas. The salary for the Dean of TransferEducation, for example, is included here.
The cost for auxiliary services (e.g., bookstores and food services) in this study represents onlythe subsidy that a college provides to these services. If these services are self-supporting orprofitable, costs for them are not included.
Total expenditures for each of the indirect instructional support categories are shown for eachcommunity college district in Table A-3 of Appendix A.
Table 7
SUMMARY OF FISCAL YEAR 1996 STATE AVERAGE UNIT COST FORINDIRECT INSTRUCTIONAL SUPPORT IN ILLINOIS PUBLIC COMMUNITY COLLEGES
Instructional Support
State Average CostPer Student Semester
Credit HourState Average Cost
Per Student
Academic Administration and Planning $11.04 $ 331Learning Resources 8.60 258Student Services 14.62 439Administrative Data Processing 5.08 152General Administration 14.05 422Auxiliary Services (subsidy only) .52 16General Institutional 11.89 357
TOTALS $65.79 $1,975
17
522
503
507
508
502
509
512
540
519
514
529
513
525
520
501
523
532
517
536
526
530
528
524
527
535
505
515
521
537
511
518
506
531
510
533
534
601
504
516
539
18
Illin
ois
Com
mun
ity C
olle
ge B
oard
Tab
le 8
FIS
CA
L Y
EA
R 1
996
UN
IT C
OS
TIN
ST
RU
CT
ION
AL
SU
PP
OR
T A
RE
AS
IN IL
LIN
OIS
PU
BLI
C C
OM
MU
NIT
Y C
OLL
EG
ES
BE
LLE
VIL
LEB
LAC
K H
AW
KC
HIC
AG
OD
AN
VIL
LED
UP
AG
EE
LGIN
HA
RP
ER
HE
AR
TLA
ND
HIG
HLA
ND
ILLI
NO
IS C
EN
TR
AL
ILLI
NO
IS E
AS
TE
RN
ILLI
NO
IS V
ALL
EY
JOLI
ET
KA
NK
AK
EE
KA
SK
AS
KIA
KIS
HW
AU
KE
ELA
KE
CO
UN
TY
LAK
E L
AN
DLE
WIS
& C
LAR
KLI
NC
OLN
LA
ND
LOG
AN
MC
HE
NR
YM
OR
AIN
E V
ALL
EY
MO
RT
ON
OA
KT
ON
PA
RK
LAN
DP
RA
IRIE
ST
AT
ER
EN
D L
AK
ER
ICH
LAN
DR
OC
K V
ALL
EY
SA
ND
BU
RG
SA
UK
VA
LLE
YS
HA
WN
EE
SO
UT
H S
UB
UR
BA
NS
OU
TH
EA
ST
ER
NS
PO
ON
RIV
ER
ST
AT
E C
OM
M. C
OLL
.T
RIT
ON
WA
UB
ON
SE
EW
OO
D
ST
AT
E A
VE
RA
GE
S
Stu
dent
Sem
este
rC
redi
t Hou
rs
Aca
dem
icA
dmin
. &
Pla
nnin
gC
ost
Lear
ning
Res
ourc
eC
ost
Stu
dent
Ser
vice
sC
ost
Adm
in.
Dat
a
Pro
cess
ing
Cos
t
214,
425
155,
179
1,39
5,40
253
,312
457,
389
141,
886
228,
548
48,1
4447
,385
198,
760
134,
290
70,8
5817
2,03
697
,592
71,6
3559
,000
184,
447
108,
877
96,4
6313
8,07
111
1,39
786
,219
219,
862
60,8
3620
3,38
515
6,64
184
,387
75,9
5353
,401
126,
611
52,8
9045
,280
45,7
2614
5,47
967
,674
37,0
3626
,326
249,
672
103,
030
38,9
98
$10.
1130
.57
9.58
17.1
35.
2616
.52
16.6
55.
349.
253.
415.
284.
3632
.81
4.46
14.4
415
.36
6.36
23.8
18.
2012
.42
11.2
11.
846.
599.
436.
0616
.61
5.64
15.5
515
.48
9.17
4.63
22.6
89.
649.
9718
.57
21.5
920
.15
10.3
410
.11
5.65
$5.3
15.
4712
.89
7.14
10.0
46.
938.
4814
.79
6.88
6.66
3.08
6.75
4.49
4.60
4.85
6.83
14.8
42.
713.
635.
136.
4713
.35
4.32
6.48
11.1
710
.92
9.40
3.52
9.12
8.18
9.32
5.85
7.48
2.98
7.52
6.63
9.60
4.85
11.1
87.
05
$14.
1215
.27
11.1
017
.23
10.0
414
.89
19.6
414
.60
22.7
613
.43
4.92
10.0
611
.74
10.0
310
.40
10.8
4.1
6.10
8.05
21.1
216
.91
24.0
617
.09
19.1
813
.44
13.7
225
.40
13.3
813
.63
25.4
712
.42
8.45
21.7
325
.69
24.6
219
.11
15.1
114
.61
15.3
127
.34
28.0
6
$2.4
16.
103.
234.
286.
765.
7914
.53
9.89
6.10
1.97
1.82
5.23
3.57
2.30
3.83
5.02
11.2
65.
131.
826.
671.
682.
327.
778.
933.
193.
883.
691.
632.
545.
074.
362.
724.
674.
111.
81
4.29
4.75
8.47
13.5
96.
36
6,06
4,50
2$1
1.04
$8.6
0$1
4.62
$5.0
8
Gen
eral
Adm
in.
Cos
t
$176
.386
5
26.5
013
.21
11.6
34.
777.
9615
.37
13.1
59.
8010
.85
8.86
10.3
27.
085.
93
13.6
07.
96
4.39
7.87
7.80
7.42
12.6
811
.79
12.9
78.
9613
.02
15.2
48.
0117
.38
12.1
4
15.2
010
.45
7.67
8.96
7.23
10.7
715
.36
6.57
17.0
820
.32
$14.
05 19
Aux
iliar
yS
ervi
ces
Sub
sidy
Cos
t
Gen
eral
Inst
itutio
nal
Cos
t
Tot
alA
lloca
ted
Cos
t
$1.7
50.
000.
002.
600.
000.
730.
000.
000.
000.
000.
002.
980.
000.
000.
940.
000.
002.
700.
001.
423.
971.
320.
002.
990.
000.
000.
000.
741.
523.
100.
000.
002.
230.
005.
301.
480.
000.
000.
000.
00
$13.
48
0.55
14.3
611
.63
6.56
29.4
89.
2613
.88
17.4
29.
1917
.67
23.8
22.
3813
.86
11.6
920
.29
10.2
811
.31
13.0
514
.60
14.1
022
.00
11.7
16.
5113
.02
14.7
112
.33
15.0
817
.79
30.7
240
.50
11.3
220
.86
7.27
15.6
18.
1517
.78
13.5
321
.73
$55.
0386
.28
63.8
475
.97
55.3
756
.18
96.7
369
.25
52.6
835
.13
55.9
186
.74
30.8
6
6574
..720
4
82.4
657
.07
53.9
563
.41
69.4
1
7621
..676
2
65.9
549
.61
82.8
662
.06
55.4
286
.58
67.8
767
.93
108.
6868
.69
71.5
166
.80
75.4
872
.62
63.3
392
.82
89.1
7
$0.5
2$1
1.89
$65.
79
FY 1996 Unit Cost Report Page 11
Section V
FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COST BYFUNDABLE INSTRUCTIONAL CATEGORIES
Table 9 lists the statewide average net instructional unit cost and the average cost per full-timeequivalent student in each instructional category. This cost information is the basis fordetermining the state credit hour grant rate in each of these instructional categories*. Table 10displays the unit cost in each of the instructional categories for each community college districtin Illinois.
Multicampus district unit costs for each instructional category are calculated in the same way thatunit costs for single campus districts are calculated. This calculation treats multicampus districtsas single-campus districts since the allocation of all indirect costs to instructional categories ismade on the basis of total credit hours in each category. Thus, consistency in comparisons amongdistrict unit costs is maintained.
Table 9
SUMMARY OF FISCAL YEAR 1996 NET INSTRUCTIONAL UNIT COSTBY FUNDABLE INSTRUCTIONAL CATEGORIES IN
ILLINOIS PUBLIC COMMUNITY COLLEGES
Instructional CategoryStatewide Average
Unit CostStatewide Average
Cost Per FTE Student
Baccalaureate and General Academic $160.25 $4,808Business Occupational 173.89 5,217Technical Occupational 195.69 5,870Health Occupational 217.23 6,517Remedial Education 146.55 4,397Adult Basic Education/Adult SecondaryEducation (ABE/ASE)/ESL 116.15 3,485
All Fundable Instruction Areas* $158.92 $4,768
*General studies hours are no longer included for state reimbursement.
20
Illin
ois
Com
mun
ity C
olle
ge B
oard
Tab
le 1
0
FIS
CA
L Y
EA
R 1
996
NE
T IN
ST
RU
CT
ION
AL
UN
IT C
OS
T B
Y F
UN
DA
BLE
INS
TR
UC
TIO
NA
L C
AT
EG
OR
IES
IN IL
LIN
OIS
PU
BLI
C C
OM
MU
NIT
Y C
OLL
EG
ES
Bac
cala
urea
teB
usin
ess
Tec
hnic
alH
ealth
Rem
edia
lA
BE
/AS
EA
mm
o
522
BE
LLE
VIL
LE$1
21.5
0$1
36.9
9$1
62.4
0$2
05.7
9$1
21.7
0$1
26.6
4$1
33.8
250
3B
LAC
K H
AW
K16
4.16
153.
1219
1.80
235.
1215
3.14
124.
5116
2.45
508
CH
ICA
GO
210.
0821
7.76
215.
4721
1.28
146.
8011
2.28
154.
7250
7D
AN
VIL
LE16
7.80
211.
6125
7.48
249.
4616
1.13
166.
7418
5.04
502
DU
PA
GE
142.
6916
2.60
168.
4223
7.79
119.
5612
5.56
148.
4650
9E
LGIN
150.
8218
7.15
205.
9926
5.22
142.
3396
.20
158.
8451
2H
AR
PE
R21
0.52
226.
7826
5.31
366.
2220
7.58
201.
6022
0.69
540
HE
AR
TLA
ND
164.
8716
3.80
208.
0422
9.01
147.
0728
8.12
169.
4451
9H
IGH
LAN
D18
2.29
210.
0222
6.96
201.
3713
2.98
170.
3618
1.66
514
ILLI
NO
IS C
EN
TR
AL
130.
1314
7.42
182.
1621
3.37
135.
8412
8.58
143.
5152
9IL
LIN
OIS
EA
ST
ER
N99
.94
104.
6911
4.97
113.
7414
0.11
54.8
310
5.67
513
ILLI
NO
IS V
ALL
EY
155.
0414
2.01
153.
4921
2.86
141.
0812
0.40
155.
3552
5JO
LIE
T17
6.57
207.
5327
1.75
282.
1717
2.71
150.
2819
4.66
520
KA
NK
AK
EE
106.
9811
2.61
175.
9418
7.53
97.8
367
.79
104.
9250
1K
AS
KA
SK
IA12
3.26
147.
7016
2.52
176.
5811
8.90
94.1
313
6.10
523
KIS
HW
AU
KE
E12
9.54
157.
51.2
40.7
621
0.84
140.
4215
6.09
153.
2553
2LA
KE
CO
UN
TY
191.
9321
3.84
233.
0631
8.05
175.
5313
9.33
195.
8551
7LA
KE
LA
ND
122.
9413
4.39
146.
3218
7.96
120.
7594
.65
132.
5653
6LE
WIS
& C
LAR
K13
0.04
159.
2717
4.13
233.
3611
8.15
124.
2014
1.78
526
LIN
CO
LN L
AN
D14
8.03
124.
0416
2.11
264.
9314
9.42
205.
0615
4.95
530
LOG
AN
134.
5715
5.76
182.
5618
7.75
149.
4610
5.32
143.
6952
8M
C H
EN
RY
149.
2218
4.13
211.
2317
6.15
146.
4111
4.36
154.
3852
4M
OR
AIN
E V
ALL
EY
165.
5618
9.66
299.
4325
0.13
130.
6411
9.78
174.
1752
7M
OR
TO
N16
2.83
195.
5523
0.97
266.
0812
1.26
124.
5916
3.19
535
OA
KT
ON
152.
3518
4.83
182.
0322
7.81
128.
1210
2.35
150.
8650
5P
AR
KLA
ND
163.
7817
1.46
202.
4628
7.05
164.
2614
7.83
176.
4451
5P
RA
IRIE
ST
AT
E14
7.61
140.
8119
6.10
248.
0113
6.84
158.
2916
0.24
521
RE
ND
LA
KE
110.
1713
9.35
167.
3817
2.15
98.1
119
5.36
132.
5053
7R
ICH
LAN
D17
2.15
185.
1122
8.36
188.
7116
3.64
138.
2117
5.79
511
RO
CK
VA
LLE
Y16
2.72
174.
4824
3.80
194.
9313
7.54
108.
6217
2.64
518
SA
ND
BU
RG
147.
6317
3.03
183.
0119
2.78
141.
2020
3.75
163.
1750
6S
AU
K V
ALL
EY
188.
9418
9.59
228.
7732
4.68
180.
2216
3.97
200.
4553
1S
HA
WN
EE
157.
0819
2.37
232.
5518
3.29
122.
4519
0.53
170.
3251
0S
OU
TH
SU
BU
RB
AN
166.
5717
4.31
205.
8420
5.73
158.
7711
9.01
164.
8153
3S
OU
TH
EA
ST
ER
N13
7.60
152.
3516
9.89
158.
1013
5.39
93.6
714
3.79
534
SP
OO
N R
IVE
R13
7.59
215.
0321
9.71
166.
2412
0.70
203.
2515
6.13
601
ST
AT
E C
OM
M. C
OLL
EG
E15
0.68
172.
6914
9.77
179.
2917
3.66
139.
4615
5.79
504
TR
ITO
N15
0.48
146.
8519
4.66
189.
2915
5.78
100.
7815
4.35
516
WA
UB
ON
SE
E18
0.70
208.
5925
2.94
237.
8416
6.38
154.
9118
5.91
539
WO
OD
167.
9617
9.14
218.
2025
8.60
176.
5115
7.48
.18
2.77
ST
AT
E A
VE
RA
GE
S$1
60.9
".17
3.89
$195
.69
$217
.23
$146
.5'.
116.
15$1
58 9
2
FY 1996 Unit Cost Report Page 13
APPENDIX A
Total Expenditures Reports
23
Illin
ois
Com
mun
ity C
olle
ge B
oard
Tab
le A
-1
FIS
CA
L Y
EA
R 1
996
UN
IT C
OS
T B
Y T
YP
E O
F C
OS
T A
ND
FU
NC
TIO
NIN
ILLI
NO
IS P
UB
LIC
CO
MM
UN
ITY
CO
LLE
GE
S
Stu
dent
Sem
este
rC
redi
t Hou
rs
Net
Inst
ruct
iona
lC
ost
Oth
erC
ost
Bui
ldin
gR
epai
rC
ost
Bui
ldin
gD
epre
c.C
ost
Ful
lIn
stru
ctio
nal
Cos
t
Org
aniz
edR
esea
rch
Cos
t
Pub
licS
ervi
ceC
ost
Tot
alIn
stitu
tiona
lU
nit C
ost
522
BE
LLE
VIL
LE21
4,42
5$2
8,69
4,82
7$1
82,6
45$1
,096
,904
$315
,203
$30,
289,
579
$0$4
,488
,439
$34,
778,
018
503
BLA
CK
HA
WK
155,
179
25,2
08,7
0022
9,63
912
,463
102,
085
25,5
52,8
870
2,34
4,85
127
,897
,738
508
CH
ICA
GO
1,39
5,40
221
5,89
9,94
21,
657,
886
492,
848
6,83
4,42
022
4,88
5,09
60
7,14
4,52
223
2,02
9,61
850
7D
AN
VIL
LE53
,312
9,88
4,87
017
0,80
833
,444
121,
080
10,1
90,2
020
1,86
6,06
612
,056
,268
502
DU
PA
GE
457,
389
67,9
05,2
571,
380,
521
1,06
5,56
41,
551,
511
71,9
02,8
530
7,67
1,06
879
,573
,921
509
ELG
IN14
1,88
622
,537
,488
153,
753
1,12
4.12
058
7,96
024
,403
,321
128,
239
4,29
4,91
928
,826
,479
512
HA
RP
ER
228,
548
50,4
38,4
1812
0,35
11,
107,
588
656,
069
52,3
22,4
260
6,59
3,45
258
,915
,878
540
HE
AR
TLA
ND
48,1
448,
157,
516
281,
345
313,
581
17,2
228,
769,
664
035
5,83
59,
125,
499
519
HIG
HLA
ND
47,3
858,
608,
104
109,
863
417,
229
293,
189
9,42
8,38
50
897,
145
10,3
25,5
3051
4IL
LIN
OIS
CE
NT
RA
L19
8,76
028
,523
,069
120,
651
4,28
1,91
890
2,75
333
,808
,391
03,
152,
930
36.9
61.3
2152
9IL
LIN
OIS
EA
ST
ER
N13
4,29
014
,191
,059
350,
962
91,4
3840
5,72
215
,039
,181
01,
548.
458
16,5
87,6
3951
3IL
LIN
OIS
VA
LLE
Y70
,858
11,0
08,0
5415
8,24
00
307,
818
11,4
74,1
120
2,48
4,25
213
,958
,364
525
JOLI
ET
172,
038
33,4
88,4
8724
5,74
142
8,38
211
7,09
934
,279
,709
03,
097,
402
37,3
77,1
1152
0K
AN
KA
KE
E97
,592
10,2
39.5
6211
6,09
247
4.55
824
3,24
511
,073
,457
03,
211,
725
14,2
85,1
8250
1K
AS
KA
SK
IA71
,635
9,74
9,67
222
8,35
93,
894
09,
981,
925
041
4,60
610
,396
,531
523
KIS
HW
AU
KE
E59
,000
9,04
1,90
90
00
9,04
1,90
937
,629
403,
856
9,48
3,39
453
2LA
KE
CO
UN
TY
184,
447
36,1
23,2
9522
2,22
495
9,80
31,
032,
100
38,3
37,4
220
3,97
1,44
642
,308
.868
517
LAK
E L
AN
D10
8,87
714
,433
,186
56,1
1587
7,54
424
3,75
215
,610
,597
01,
070,
688
16,6
81,2
8553
6LE
WIS
& C
LAR
K98
,463
13,6
76,6
0118
7,21
373
3,61
431
6,85
714
,914
,285
01,
509,
967
16,4
24,2
5252
6LI
NC
OLN
LA
ND
138,
071
21,3
93,7
7483
,160
208,
927
101,
488
21,7
87,3
490
1,51
4,58
423
,301
,933
530
LOG
AN
111,
397
16,0
06,7
8453
,123
308,
717
239,
269
16,6
07,8
930
1,05
7.64
717
,665
,540
528
MC
HE
NR
Y86
,219
13,3
10,8
8411
9,78
114
9,76
434
8,86
813
,929
,297
01,
677,
032
15,6
06,3
2952
4M
OR
AIN
E V
ALL
EY
219,
862
38,2
93,3
7313
4,52
31,
411,
775
21,9
8939
,861
,660
01,
557,
630
41,4
19,2
9052
7M
OR
TO
N60
,836
9,92
7,59
512
8,36
541
,989
48,9
6610
,146
,915
051
5.08
810
,662
,003
535
OA
KT
ON
203,
385
30,6
82,5
3022
4,63
939
2,65
967
2,59
331
,972
,421
04,
025,
888
35,9
98,3
0950
5P
AR
KLA
ND
156,
641
27,6
38,3
3210
1,54
592
4,64
553
2,47
729
,196
,999
03,
024,
800
32,2
21,7
9951
5P
RA
IRIE
ST
AT
E84
,387
13,5
22,0
6311
4,17
140
8,02
149
9,85
114
,544
,106
01,
284,
591
15.8
28,6
9752
1R
EN
D L
AK
E75
,953
10,0
63,5
8011
0,98
511
6,33
00
10,2
90,8
950
1,70
8,69
311
,999
.588
537
RIC
HLA
ND
53,4
019,
387,
600
108,
272
4,99
110
1,02
49,
601,
887
063
1,95
810
,233
,843
511
RO
CK
VA
LLE
Y12
6,61
121
,858
,328
126,
022
88,5
5123
1,56
022
,302
,461
03,
699,
348
26,0
01,8
0951
8S
AN
DB
UR
G52
,890
8,83
0,18
598
,740
473,
179
16,8
479,
218,
951
072
9,67
39,
948,
624
506
SA
UK
VA
LLE
Y45
,280
9,07
6,35
321
6,19
321
,663
104,
988
9,41
9,19
70
302,
135
9,72
1,33
253
1S
HA
WN
EE
45,7
267,
787,
982
39,4
3626
0,36
90
8,08
7,78
70
261,
529
8.34
9.31
651
0S
OU
TH
SU
BU
RB
AN
145,
479
23,9
75,9
3082
,238
698,
903
243,
158
25,0
00,2
290
1,80
1,55
426
.801
,783
533
SO
UT
HE
AS
TE
RN
67,8
749,
730,
906
39,6
550
85,6
879,
856,
248
032
6,19
310
,182
,441
534
SP
OO
N R
IVE
R37
,038
5,78
2,46
482
,118
561
97,1
645,
962,
305
068
1,28
86,
643,
593
601
ST
AT
E C
OM
M. C
OLL
.26
,328
4,10
1,21
227
5,28
914
,222
130,
940
4,52
1,66
30
664,
733
5,18
6,39
650
4T
RIT
ON
249,
672
38,5
38,2
4930
8,60
046
6,87
826
7,63
439
,579
.361
01,
454,
431
41,0
33,7
9251
8W
AU
BO
NS
EE
103,
030
19,1
54,6
4514
7,34
191
0,08
920
4,98
420
,417
,059
102,
532
1,50
5,00
422
,024
,595
539
WO
OD
38,9
987,
127,
742
56 0
0311
2,98
478
,000
7,37
4,72
90
986,
366
8.36
1.09
5
ST
AT
E T
OT
ALS
8,06
4,50
2$9
83,7
78,5
27$8
,622
,805
$20,
508,
109
$18,
075,
572
$1,0
10,9
84,8
13$2
68,4
00$8
5,93
1,79
051
,097
,185
,003
2425
Illin
ois
Com
mun
ity C
olle
ge B
oard
Tab
le A
-2
FIS
CA
L Y
EA
R 1
996
INS
TR
UC
TIO
NA
L E
XP
EN
DIT
UR
ES
BY
CO
ST
CA
TE
GO
RY
IN IL
LIN
OIS
PU
BLI
C C
OM
MU
NIT
Y C
OLL
EG
ES
Stu
dent
Sem
este
rC
redi
t Hou
rs
Dire
ctS
alar
yC
ost
Dire
ctD
epar
tmen
tC
ost
Equ
ipm
ent
Cos
t
Allo
cate
dLe
ss O
&M
Cos
t
Ope
r. &
Mai
nten
ance
Cos
t
Bui
ldin
gR
enta
lC
ost
Net
Inst
ruct
iona
lU
nit C
ost
0 CT E C7
522
BE
LLE
VIL
LE21
4,42
510
,078
,786
2,92
7,32
352
1,97
711
,799
,796
3,23
3,97
113
2,97
428
,694
,827
CA e
503
508
BLA
CK
HA
WK
CH
ICA
GO
155,
179
1,39
5,40
28,
369,
052
79,9
35,7
2077
8,23
514
,539
,060
2,38
91,
046,
740
13,3
89,2
0689
,089
,180
2.66
9,81
830
,489
,092
080
0,15
025
,208
,700
215,
899,
942
Z,
cv50
7D
AN
VIL
LE53
,312
3,15
2,38
662
0,97
663
9,36
84,
049,
902
1,37
3,71
028
,530
9,86
4,87
0`a 0
502
DU
PA
GE
457,
389
29,9
15,9
574,
003,
915
718,
469
25,3
24,5
407,
752,
386
189,
990
67,9
05,2
57A
509
ELG
IN14
1.88
610
,529
,374
635,
322
235,
530
7,97
1,23
63,
161,
399
4,62
722
,537
,488
512
HA
RP
ER
228,
548
18,5
22,6
4584
7,76
44,
815
22,1
07,6
318,
955,
563
050
,438
,418
540
HE
AR
TLA
ND
48,1
442,
438,
547
909,
934
672,
919
3,33
3.76
640
7,66
739
4,68
38,
157,
516
519
HIG
HLA
ND
47,3
853,
276,
693
472,
801
409,
228
3,41
1,88
71,
001,
361
36,1
348,
608,
104
514
ILLI
NO
IS C
EN
TR
AL
198,
760
10,7
43,9
574,
078,
603
65,1
4210
,470
.268
3,16
5,09
90
28,5
23,0
6952
9IL
LIN
OIS
EA
ST
ER
N13
4,29
05,
601,
413
1,73
4,28
422
0,69
64,
718,
266
1.91
6,40
00
14,1
91,0
5951
3IL
LIN
OIS
VA
LLE
Y70
,858
3,90
3,85
21,
058,
011
103,
829
3,96
1,93
61,
980,
426
011
,008
,054
525
JOLI
ET
172,
036
10,7
73,7
452,
167,
926
1,27
5,26
214
,923
,087
4,18
5,51
316
2,95
433
,488
,487
520
KA
NK
AK
EE
97,5
924,
015,
361
1,51
5,25
626
4,23
13,
011,
477
1,29
9,03
113
4.20
610
,239
,562
501
KA
SK
AS
KIA
71,6
353,
786.
511
824,
885
161,
243
3,88
5,58
81,
072,
727
18,7
189,
749,
672
523
KIS
HW
AU
KE
E59
,000
3,80
6,30
839
8,23
5.
154,
343
3,40
4,00
51,
277,
662
1.35
69,
041,
909
532
LAK
E C
OU
NT
Y18
4,44
714
,427
,892
2,22
3,34
143
6,51
015
,208
,590
3,57
8,39
724
8,56
536
,123
,295
517
LAK
E L
AN
D10
8,87
75,
107,
510
1,43
7,26
722
5,52
76,
213,
250
1,44
3,25
26,
380
14,4
33.1
8653
6LE
WIS
& C
LAR
K96
,463
5,33
2,99
678
1,50
822
2,94
55,
203,
994
2,07
9.06
756
,091
13,6
76.6
0152
6LI
NC
OLN
LA
ND
138,
071
8,55
4,58
61,
348,
261
416,
554
8,75
5,30
12,
129,
021
190,
051
21,3
93,7
7453
0LO
GA
N11
1,39
75,
751,
221
476,
260
272,
070
7,73
2,21
21,
755,
214
19,8
0716
,006
.784
528
MC
HE
NR
Y86
,219
4,40
6,45
42,
021,
201
137,
956
5,40
7,47
31,
306,
077
31,7
2313
,310
,884
524
MO
RA
INE
VA
LLE
Y21
9.86
213
,853
,610
3,65
1,57
767
7,21
315
,754
,448
4,35
6.52
50
38,2
93,3
7352
7M
OR
TO
N60
,836
3,48
7,15
440
3,31
010
6,30
14,
012,
331
1,91
3,08
25,
417
9,92
7.59
553
5O
AK
TO
N20
3,38
513
,612
,158
3,30
6,36
311
5,03
310
,089
,716
2,90
4,69
065
4,57
030
,682
,530
505
PA
RK
LAN
D15
6.64
110
,177
,957
1,07
6,55
761
5,18
712
,978
,689
2,76
3,99
225
,950
27,6
38,3
3251
5P
RA
IRIE
ST
AT
E84
,387
5,03
5,45
71,
008,
648
256,
431
5,23
7,37
71,
984,
150
013
,522
,063
521
RE
ND
LA
KE
75,9
534,
236,
506
420,
268
83,1
134,
209,
179
1,11
4,51
40
10,0
63,5
8053
7R
ICH
LAN
D53
,401
3,29
4,08
644
5,44
614
9,69
44,
623,
388
874,
986
09,
387,
600
511
RO
CK
VA
LLE
Y12
6,61
17,
240,
125
3,45
0,06
130
0,35
48,
592,
514
2.23
7,84
637
,428
21,8
58,3
2851
8S
AN
DB
UR
G52
,890
3,26
6,16
269
1,80
320
8,57
03,
592,
747
881,
087
9,81
68,
630,
185
506
SA
UK
VA
LLE
Y45
,280
2,56
4,17
053
6,84
316
9,11
84,
920,
889
885,
333
09,
076,
353
531
SH
AW
NE
E45
,726
2,36
6,24
527
9,06
11,
047,
262
3,14
1,11
495
4,30
00
7,78
7,98
251
0S
OU
TH
SU
BU
RB
AN
145,
479
7,87
2,86
92,
041,
487
554,
041
10,4
02,8
203,
053,
241
51,4
7223
,975
,930
533
SO
UT
HE
AS
TE
RN
67,6
743,
718,
461
419,
629
145,
914
4,52
0,91
989
5,24
130
,742
9,73
0,90
653
4S
PO
ON
RIV
ER
37,0
362,
116,
202
141,
165
62,9
092,
795,
574
653,
579
13,0
355,
782,
464
V ro60
1
504
ST
AT
E C
OM
M. C
OLL
.T
RIT
ON
26,3
2624
9,67
21,
439,
964
14,1
83,4
6127
1,52
42,
411,
789
061
1,01
71,
911,
761
15,8
11,0
1847
7,96
35,
440,
692
078
,272
4,10
1,21
238
,536
,249
ao (1)
516
WA
UB
ON
SE
E10
3,03
05,
808,
399
943,
642
481,
121
9,56
3,70
52,
377,
778
019
,154
,645
153
9W
OO
D38
,998
2,25
9,67
571
1,32
714
1,87
33,
477,
533
395,
577
141,
757
7,12
7,74
2
ST
AT
E T
OT
ALS
6,06
4,50
2$3
58,9
63,6
27$6
8,01
0,86
8$1
3,91
2,89
2$3
99,0
08,3
13$1
20,3
77,4
29$3
,505
,398
$963
,778
,527
2627
Illin
ois
Com
mun
ity C
olle
ge B
oard
Tab
le A
-3
FIS
CA
L Y
EA
R 1
996
EX
PE
ND
ITU
RE
S B
Y IN
ST
RU
CT
ION
AL
SU
PP
OR
T A
RE
AS
IN IL
LIN
OIS
PU
BLI
C C
OM
MU
NIT
Y C
OLL
EG
ES
Stu
dent
Sem
este
rC
redi
t Hou
rs
Aca
dem
icA
dmin
. &
Pla
nnin
gC
ost
Lear
ning
Res
ourc
eC
ost
Stu
dent
Ser
vice
sC
ost
Adm
in.
Dat
a
Pro
cess
ing
Cos
t
Gen
eral
Adm
in.
Cos
t
Aux
iliar
yS
ervi
ces
Sub
sidy
Cos
t
Gen
eral
Inst
itutio
nal
Cos
t
Tot
alA
lloca
ted
Cos
t
522
BE
LLE
VIL
LE21
4,42
52,
168,
531
1,13
7,58
13,
027,
849
517,
546
1,68
2,63
937
5,31
72,
890,
333
11,7
99,7
9650
3B
LAC
K H
AW
K15
5,17
94,
743,
958
849,
461
2,36
9,69
594
7,25
32,
538,
471
01,
940,
368
13,3
89,2
0650
8C
HIC
AG
O1,
395,
402
13,3
72,6
2417
,981
,896
15,4
87,4
844,
508,
098
36,9
72,1
960
766,
882
89,0
89,1
8050
7D
AN
VIL
LE53
,312
913,
305
380,
773
918,
716
228,
266
704,
433
138,
684
765,
725
4,04
9,90
250
2D
UP
AG
E45
7,38
92,
405,
260
4,59
2,89
64,
593,
428
3,09
3,75
25,
319,
602
05,
319,
602
25,3
24,5
4050
9E
LGIN
141,
886
2,34
3,57
898
3,75
82,
112,
903
821,
021
676,
544
103,
339
930,
093
7,97
1,23
651
2H
AR
PE
R22
8,54
83,
804,
254
1,93
8,94
34,
488,
904
3,31
9,84
81,
819,
188
06,
736,
494
22,1
07,6
3154
0H
EA
RT
LAN
D48
,144
257,
238
712,
023
702,
747
475,
906
739,
868
044
5,98
43,
333,
766
519
HIG
HLA
ND
47,3
8543
8,24
432
5,97
91,
078,
404
288,
825
622,
878
065
7,55
73,
411,
887
514
ILLI
NO
IS C
EN
TR
AL
198,
760
676,
778
1,32
3,37
22,
668,
724
392,
287
1,94
7,06
20
3,46
2,04
510
,470
,268
529
ILLI
NO
IS E
AS
TE
RN
134,
290
709,
426
414,
062
660,
129
244,
290
1,45
6,66
90
1,23
3,69
04,
718,
266
513
ILLI
NO
IS V
ALL
EY
70,8
5830
9,27
247
7,93
971
2,72
837
0,86
662
7,77
821
0,99
51,
252,
358
3,96
1,93
652
5JO
LIE
T17
2,03
65,
644,
287
772,
094
2,01
9,58
061
3,45
51,
775,
688
04,
097,
983
14,9
23,0
8752
0K
AN
KA
KE
E97
,592
435,
489
449,
269
979,
139
224,
155
690,
788
023
2,63
73,
011,
477
501
KA
SK
AS
KIA
71,6
351,
034,
270
347,
259
745,
282
274,
566
424,
454
67,1
9999
2,55
83,
885,
588
523
KIS
HW
AU
KE
E59
,000
906,
150
403,
103
639,
315
296,
228
469,
559
068
9,65
03,
404,
005
532
LAK
E C
OU
NT
Y18
4,44
71,
173,
530
2,73
7,81
72,
969,
922
2,07
6,24
32,
509,
245
03,
741,
833
15,2
08,5
9051
7LA
KE
LA
ND
108,
877
2,59
2,33
629
5,15
587
6,51
255
8,34
647
8,01
629
3,77
01,
119,
115
6,21
3,25
053
6LE
WIS
& C
LAR
K96
,463
791,
207
350,
105
2,03
7,50
217
5,48
175
9,08
20
1,09
0,61
75,
203,
994
526
LIN
CO
LN L
AN
D13
8,07
11,
715,
203
708,
504
2,33
4,69
492
1,52
01,
076,
815
196,
425
1,80
2,14
08,
755,
301
530
LOG
AN
111,
397
1,24
8,86
372
1,11
62,
680,
419
186,
909
826,
357
442,
239
1,62
6,30
97,
732,
212
528
MC
HE
NR
Y86
,219
158,
894
1,15
0,76
11,
473,
889
200,
287
1,09
3,51
311
4,13
21,
215,
997
5,40
7,47
352
4M
OR
AIN
E V
ALL
EY
219,
862
1,44
9,63
294
8,86
04,
216,
283
1,70
8,62
82,
593,
132
04,
837,
913
15,7
54,4
4852
7M
OR
TO
N60
,836
573,
861
394,
111
817,
576
543,
180
789,
019
182,
076
712,
508
4,01
2,33
153
5O
AK
TO
N20
3,38
51,
233,
407
2,27
2,04
02,
789,
655
648,
200
1,82
2,86
70
1,32
3,54
710
,089
,716
505
PA
RK
LAN
D15
6,64
12,
601,
890
1,71
0,39
23,
979,
085
607,
512
2,03
9,90
50
2,03
9,90
512
,978
,689
515
PR
AIR
IE S
TA
TE
84,3
8747
5,71
179
3,44
91,
129,
471
311,
467
1,28
5,80
00
1,24
1,47
95,
237,
377
521
RE
ND
LA
KE
75,9
531,
181,
307
267,
388
1,03
5,51
012
3,71
260
8,75
656
,271
936,
235
4,20
9,17
953
7R
ICH
LAN
D53
,401
826,
557
487,
031
1,35
9,92
013
5,83
992
7,95
880
,932
805,
151
4,62
3,38
851
1R
OC
K V
ALL
EY
126,
611
1,16
0,68
21,
036,
178
1,57
2,15
664
1,54
51,
536,
593
392,
510
2,25
2,85
08,
592,
514
518
SA
ND
BU
RG
52,8
9024
4,70
449
2,74
244
7,17
823
0,72
955
2,50
30
1,62
4,89
13,
592,
747
506
SA
UK
VA
LLE
Y45
,280
1,02
6,83
526
5,07
698
3,78
512
3,34
668
8,05
10
1,83
3,79
64,
920,
889
531
SH
AW
NE
E45
,726
440,
780
342,
131
1,17
4,56
021
3,41
335
0,63
710
2,05
251
7,54
13,
141,
114
510
SO
UT
H S
UB
UR
BA
N14
5,47
91,
450,
437
434,
221
3,58
2,01
259
8,35
81,
302,
990
03,
034,
802
10,4
02,8
2053
3S
OU
TH
EA
ST
ER
N67
,674
1,25
6,47
550
9,07
61,
293,
279
122,
330
489,
277
358,
632
491,
850
4,52
0,91
953
4S
PO
ON
RIV
ER
37,0
3679
9,74
824
5,54
455
9,63
815
8,80
239
8,85
654
,969
578,
017
2,79
5,57
460
1S
TA
TE
CO
MM
. CO
LL.
26,3
2653
0,36
025
2,66
638
4,56
212
5,13
140
4,48
80
214,
554
1,91
1,76
150
4T
RIT
ON
249,
672
2,58
2,07
91,
211,
155
3,82
2,95
72,
114,
589
1,64
1,56
60
4,43
8,67
215
,811
,018
516
WA
UB
ON
SE
E10
3,03
01,
041,
957
1,15
1,62
82,
816,
350
1,39
9,77
61,
759,
638
01,
394,
356
9,56
3,70
553
9W
OO
D38
,998
220,
426
274,
837
1,09
4,41
924
7,91
779
2,34
10
847,
593
3,47
7,53
3
ST
AT
E T
OT
ALS
6,06
4,50
2$6
6,93
9,54
5$5
2,14
2,39
1$8
8,63
6,36
1$3
0,78
9,62
2$8
5,19
5,22
2$3
,169
,542
$72,
135,
630
$399
,008
,313
2829
1.0
O)
CD
FY 1996 Unit Cost Report Page 17
APPENDIX B
State Summary of Net Instructional Unit CostPer Credit Hour by PCS/CIP
30
Illin
ois
Com
mun
ity C
olle
ge B
oard
ST
AT
E S
UM
MA
RY
UN
IT C
OS
T P
ER
CR
ED
IT H
OU
R B
Y C
IP W
ITH
IN P
CS
Cre
dit
HIB
ffit
Dire
ct
Min
Dire
ct
Dia
Dire
ct
EQ
UIP
.
Allo
c.
C.9
11.1
2
Ope
r. &
WE
ILB
ldg.
Ren
tal
Net
Inst
ruc.
1101
0102
AG
RIC
ULT
UR
AL
BU
SIN
ES
S88
36.7
351
.27
0.00
57.0
713
.25
0.06
158.
3811
0101
03 A
GR
ICU
LTU
RA
L E
CO
NO
MIC
S1,
620
95.1
117
.75
0.69
71.8
018
.05
0.28
203.
6911
0102
01 A
GR
ICU
LTU
RA
L M
EC
HA
NIC
S71
011
9.24
20.4
81.
0677
.03
20.4
50.
5923
8.85
AG
RIC
ULT
UR
AL
BU
SIN
ES
S/P
RO
DU
CT
ION
2,41
810
0.07
19.7
70.
7872
.80
18.5
80.
3621
2.37
1102
0201
AN
IMA
L S
CIE
NC
E, G
EN
ER
AL
1,69
710
7.74
11.4
41.
1866
.84
17.5
80.
3720
5.16
1102
0402
AG
RO
NO
MY
1,08
694
.32
22.6
91.
5063
.39
16.4
30.
3319
8.66
1102
0403
HO
RT
ICU
LTU
RE
SC
IEN
CE
1,05
710
0.70
18.8
81.
9272
.26
19.4
60.
3521
3.58
1102
0501
SO
IL S
CIE
NC
ES
2,75
880
.35
14.0
31.
3768
.01
18.5
70.
3518
2.67
AG
RIC
ULT
UR
AL
SC
IEN
CE
S6,
598
92.9
615
.57
1.43
67.6
318
.11
0.35
196.
04
1103
0101
RE
NE
WA
BLE
NA
TU
RA
L R
ES
OU
RC
ES
270.
001.
2218
.70
68.6
720
.85
0.00
109.
44
CO
NS
ER
VA
TIO
N, N
AT
RE
SO
UR
CE
S27
0.00
1.22
18.7
068
.67
20.8
50.
0010
9.44
1104
0201
AR
CH
ITE
CT
UR
E2,
519
103.
6512
.70
5.06
57.7
517
.55
0.61
197.
32
AR
CH
ITE
CT
UR
E A
ND
EN
V. D
ES
IGN
2,51
910
3.65
12.7
05.
0657
.75
17.5
50.
6119
7.32
1105
0101
AF
RIC
AN
ST
UD
IES
1,15
064
.07
5.87
0.67
62.7
721
.41
0.37
155.
1611
0501
03 A
SIA
N S
TU
DIE
S, G
EN
ER
AL
1,49
650
.39
4.24
0.90
65.5
518
.34
0.28
139.
7011
0501
04 E
AS
T A
SIA
N S
TU
DIE
S98
120
4.86
16.9
90.
1759
.77
16.3
10.
8029
8.90
1105
0107
LA
TIN
AM
ER
ICA
N S
TU
DIE
S1,
971
44.2
64.
870.
7167
.38
20.8
60.
6113
8.70
1105
0108
MID
DLE
EA
ST
ER
N S
TU
DIE
S20
776
.40
0.84
3.20
82.8
617
.64
0.16
181.
1011
0501
10 R
US
SIA
N A
ND
SLA
VIC
ST
UD
IES
8080
.89
5.54
0.84
55.3
616
.94
0.41
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(9/92)
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