THE STATE OF THE...$3.5M 2% Travel $2.7M 2% Contractual services $11.9M 8% Equipment and maintenance $3.6M 2.5% Library $1.1M.8%% Student aid/tuition waivers $10.2M 7% Utilities $3.7M

THE STATE OF THE

BUFFALO STATE COLLEGE

BUDGET

College Senate Meeting

February 8, 2019

Presentation Overview

• Mission, Vision, Values, Strategic Plan

• New York State and SUNY Budget Context

• State of the Campus

• Future Planning: Launching the Strategic Resource Planning Process (SRPP)

• Next Steps

Mission, Vision, ValuesMissionBuffalo State is a diverse and inclusive college committed to the intellectual, personal, and professional growth of its students, faculty, staff, and alumni. Our mission is to empower students to succeed and to inspire a lifelong passion for learning. Buffalo State is dedicated to excellence in teaching, research, service, scholarship, creative activity, and cultural enrichment.

VisionBuffalo State College will be a nationally recognized leader in public higher education known for

its caring and rigorous academic environment where lives are transformed through education;

the intellectual and creative accomplishments of its faculty, staff, students, and alumni;

its cross-culturally competent community dedicated to developing leaders for an increasingly global society.

ValuesWe, the Buffalo State community, are committed to:

– actively facilitating access to public higher education;

– excellent learning experiences in and out of the classroom;

– being student centered;

– the rigors, joys, and fulfillment of intellectual discovery;

– engagement, applied learning, and partnerships with the community;

– social responsibility;

– respect for diversity and individual differences;

– supportive and collegial relationships;

– opportunities for individuals to realize their full potential. Source: About Buffalo State

https://suny.buffalostate.edu/about

Strategic Goals

• Goal 1: Provide an Excellent Education Inside and Outside the Classroom– Create Engaging and Distinctive Academic Programming

– Enhance Academic Support Services

– Strengthen and Diversify the Faculty

– Support Staff Development

• Goal 2: Continue to Create an Engaged Community– Recruit New Students for Undergraduate and Graduate Programs

– Provide an Outstanding On-Campus Student Experience

– Support an Engaging Cocurricular Program

– Serve as an Anchor Institution

– Safeguard Our Physical and Human Resources

• Goal 3: Enhance Institutional Effectiveness– Tell Our Story Externally

– Promote Fiscal Transparency

– Ensure Data Integrity

– Enhance Culture of Continuous Improvement

– Foster Sustainability

• Goal 4: Provide Appropriate Resources Necessary to Succeed– Address Aging Facilities

– Seek Increased Funding

– Tie Development Targets to Strategic Priorities

– Reduce Ancillary Costs to StudentsSource: Buffalo State Strategic Plan

https://suny.buffalostate.edu/strategicplan

New York State and

SUNY Budget Context

2019/20 New York State Budget Timeline

2019/20 NYS

Budget “Call

Letter”

2019/20 Budget

Request to Board for Approval

September/

October

November/

December February

30-Day

Adjustments

March

One House Bills More Advocacy 2019/20

Enacted

Budget

Budget

Testimony2019-/20

Executive

Budget

April 1

We

are

here

Finalizing

Budget

Request

January

Advocacy Advocacy Advocacy Negotiations Even More Advocacy

Source: State University of New York

2019/20 Executive Budget Summary

Operating Funds

State-Operated Campuses

• $1,922.7M in Tuition Spending Authority (including Pooled Offset)

(No Change)

• 1,762.1M in Indirect Tax Support (+$41.1M from Prior Year)

• 708.0M in Direct Tax Support (No Change)

• 18.0M for Investment Fund (No Change)

• 4.0M for Open Education Resources (No Change)

Good News:

The Executive Budget provides for a mechanism to accelerate

a one-time infusion of State cash to mitigate the impact of

extraordinary costs in 2018/19



Operating Funds

University–wide Programs

• $142.5M for University wide Programs ($16.5M Reduction)

• ($5.4M): Additional Educational Opportunity Program (EOP) support (Reduction)

• (5.0M): Additional Educational Opportunity Center (EOC) support (Reduction)

• (2.0M): Additional ATTAIN (Elimination)

• (1.5M): Additional Small Business Development Center (SBDC) (Reduction)

• (0.6M): Graduate Diversity Fellowships (Reduction)

• (0.6M): Mental Health Services / Telecounseling Network (Elimination)

• (0.5M): Cord Blood Center (Reduction)

• (0.3M): Stony Brook Center for Italian Studies (Elimination)

• (0.3M): Cornell Veterinary College (Reduction)

• (0.2M): Cornell Center in Buffalo (Elimination)

• (0.1M): Benjamin Center (Elimination)

• (0.1M): ESF Chestnut (Elimination)

• (0.1M): Stony Brook Algonquian Language Revitalization (Elimination)



Operating Funds

Primary Legislative Items

• Procurement Review: Contracts in excess of $250K must be pre-audited by OSC, AG, and OIG

• 30 days to review or the contract is approved

• Enacting Dream Act:

• Students without lawful immigration status are still eligible for Excelsior, TAP


Executive Budget Summary Capital Funds

State–Operated Campuses

• $550M for critical

maintenance

• $164M pay as you go

funding for Facilities and

Operations

• $50M pay as you go

Residence Hall Program

All SUNY Institutions

• Procurement Review: Contracts in excess of $250K must be reviewed by OSC. OSC has 30 days to review or the contract is approved.

• $55M for NY-SUNY 2020 grants

• $325M for Urban Development Corporation for the High Technology Innovation and Economic Development Infrastructure Program


State of the Campus:

February 2019 Update

Campus Financial Profile:

Four Levels of Activity

Buffalo State All Funds

Buffalo State and Affiliated Entities

Operating

Activity

Unrestricted

State Funds

USG, FSA, Campus House, Child Care Center, Alumni Association, BPAC

* Buffalo State College Alumni Association, Burchfield Penney Art Center,

Campus House, Child Care Center, Faculty Student Association, United

Student Government

Components Unrestricted

State Funds

Operating

Activity

All Funds Buffalo State

and Affiliated

Entities

State Operating Budget

• State Tax Support

• Tuition

✓ ✓ ✓ ✓

Income Fund

Reimbursable (IFR):

Other Revenue

✓ ✓ ✓ ✓

State University Tuition

Reimbursable (SUTRA):

Summer, J-Term

✓ ✓ ✓ ✓

State U-Wide ✓ ✓ ✓

IFR: Broad-Based Fees:

Restricted

✓ ✓ ✓

State University Tuition

Reimbursable (SUTRA):

Contract/OAP

✓ ✓ ✓

Dormitory Income Fund

Reimbursable (DIFR):

Restricted

✓ ✓ ✓

Research Foundation –

Indirect Cost Recovery

✓ ✓ ✓

Buffalo State College

Foundation Operating

Activities

✓ ✓ ✓


Foundation Housing

Corporation: Restricted

✓ ✓ ✓


Foundation Non-

Operating Activities

✓ ✓

Research Foundation –

Sponsored Activity:

Restricted

✓ ✓

Capital Budget Activities ✓ ✓

IFR: ITEC ✓ ✓

Affiliated Entities* ✓

Source: Buffalo State Comptroller’s Office

Unrestricted State Funds Operating Activities: 2017-18

State$82.8M

90%

IFR$5.0M5.5%

SUTRA$4.0M4.5%

Revenue

Unrestricted Operating Revenues

2017-18:

$91.8M



Personal service$68.2M

74%

Temporary service$8.1M

9%

Employee benefits$1.0M

1%

Supplies$1.5M

2%

Travel$0.6M

1%Contractual

services$4.0M

4%

Equipment and maintenance

$0.8M1%

Library$0.5M

0%

Student aid/tuition waivers$4.6M

5%

Utilities$2.6M

3%

Recharges-$0.2M

0%

Expenses by Type

Instruction$41.5M45.1%

Research and training$0.3M0.3%

Academic support$8.9M10%

Student services $6.3M

7%

Institutional support $16.6M

18%

Operating and maintenance

$13.3M14.5%

Scholarships and fellowships

$3.9M4%

Public service$1.4M1.5%

Expenses by Function


2017-18:

$92M

Expenses by Type

2017-18:

$92M


Unrestricted and Restricted Operating Activities:

2017-18

State$126.4M

90%

BSCF Unrestricted$0.8M.5%

BSCF Restricted$3.1M2.2%

BSCF Agency$1.9M

1%Housing Corporation

$4.7M3%

Research Foundation Indirect Cost Recovery

$4.2M3%

Revenue

Operating Revenues

2017-18

$141M


State funds exclude ITEC


2017-18


54%


8%Employee benefits$5.7M

4%

Supplies$3.5M

2%

Travel$2.7M

2%

Contractual services$11.9M

8%


$3.6M2.5%

Library$1.1M.8%%


7%

Utilities$3.7M

3%

Debt service and other

(residence halls)$9.3M

7%

Overheads$3.4M

2% Recharges-$0.1M

0%

Expenses by Type

Expenses by Type

2017-18

$142M

Instruction$43.9M

31%

Research and training$0.6M.4%

Academic support$9.0M

6%Student services $7.5M

5%


18%


$14.3M10%

Scholarships and

fellowships$9.7M

7%

Public service$1.9M

1%

Auxiliary enterprises

$26.6M19%

BSCF$3.3M

2%



2017-18

$142M Source: Buffalo State Comptroller’s Office

Buffalo State History of State Tax

and Tuition Revenues

45% 41% 36% 32% 28% 29% 29% 28% 28% 27% 26%

55% 59% 64% 68% 72% 71% 71% 72% 72% 73% 74%

$0

$10

$20

$30

$40

$50

$60

$70

$80

$90

$100

Millions

State and Other Support Tuition and Other Revenues

Source: Buffalo State Budget Office

Pre

-Recess

ion

Budget CutsSUNY Rational

Tuition PolicyUnfunded Negotiated

Salary Increases

Trends: Enrollment, Tuition, Faculty, Staff

Enrollment:9,516-13%

Tuition Revenue:$62.6M

+20%

Faculty FTE:521+1%

9,000

10,000

11,000

12,000

13,000

14,000

15,000

Enrollment Tuition Faculty FTE Staff FTE

Excludes ITEC

Staff FTE:

941

+14%

Enro

llm

ent

Tuition Revenue:

$49.8M

Staff FTE:

807

Faculty FTE:

516

Enrollment:

11,006

Source: Buffalo State Institutional Research, Buffalo State Comptroller

Academic Affairs

Budget Rebalancing (2016-2018)

• Total budget cut $3,845,814

• 51.5 FTE

• OTPS cut $69,000

Faculty/Staff Searches (2018-2019)

• 17 Faculty Searches

• 5 Staff Searches

Emerging Issues for Consideration: 2018-19

• Enrollment shortfall: Impact of $3.3M

▪ Tuition: $2M

▪ Housing: $600K

▪ Fees: $700K

• Center for the Development of Human Services

▪ $7.3M+

• Resolving structural budget deficits of $4M

▪ SUTRA: $900K

▪ DIFR: $1.5M

▪ RF Indirect Cost Recovery: $1.6M

Source: Buffalo State 2018-19 Financial Plan

State All-Funds Cash and Reserves

Projected Through 2019/20

13

8

19

12

32

20

20

8

$5

$10

$15

$20

$25

$30

$35

$40

2016-17 2017-18 2018-19 2019-20

Millions

Restricted Unrestricted

Total Cash Balances Unrestricted College Central Reserves


Unrestricted

Central

Reserves are 8%

of our State

Funds Budget.

All Funds Financial Capacity

2011/12 – 2020/21:

Operating Sources and Uses

$135.1M

$144.5M

$130.1M

$147.1M

$120,000,000

$125,000,000

$130,000,000

$135,000,000

$140,000,000

$145,000,000

$150,000,000

$155,000,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21

Sources Uses


Assumptions for

All Funds Financial Capacity 2011/12 – 2020/21:

Operating Sources and Uses

Tuition rate increases:

Personnel cost increases:

Year Undergraduate Graduate

2018-19 $100 $200

2019-20 $100 $110

2020-21 $100 $110

2018-19 Collective bargaining current and retro

payments

2019-20 Collective bargaining current and retro

payments

2020-21 Collective bargaining current year

payouts

• $7M budget rebalancing

is accomplished

• Enrollment is equivalent

to fall 2018

• No new money for

scholarships

• No new money for OTPS

Unrestricted State Funds Budget Projections(in Millions)

17-18 Budget 17-18 Final 17-18 Variance 18-19 Budget

18-19 Current

Projection 18-19 Variance

19-20 Planned

Budget

(Nov. 2017)

SOURCES

Tuition & Other

Revenue 58.8 58.6 (.17) 60.3 58.3 (1.9) 61.2

State Tax Support 24.1 24.1 - 24.1 24.1 - 24.1

Summer Session

Revenue 3.9 4.0 .16 4.0 4.1 .08 4.2

Unrestricted IFR

Revenue 4.8 5.0 .23 4.8 4.8 - 4.8

TOTAL SOURCES $91.6 $91.7 .22 $93.2 $91.3 $(1.9) $94.3

USES

Projected Base

Budget 86.6 83 (3.7) 84.2 84.0 (.40) 84.4

Negotiated Salary

Costs 5.4 1.6 (3.8) 5.7 6.1 .46 2.2

Summer Session

Budget 5.0 4.8 (.16) 4.8 5.0 .25 5.3

Unrestricted IFR

Budget 2.3 2.7 .32 2.4 2.4 - 2.4

TOTAL USES $99.3 $92.0 $(7.3) $97.1 $97.3 $.31 $94.3

NET RESULTS $(7.8M) $(.21M) $7.5M $(3.8M) $(6M) $(2.2M) ($0M)


Change in Unrestricted State Reserves,

2018-19


College Central Reserves as of June 30, 2018 $16.9M

Projected Unrestricted Operating Loss (6.0M)

Voice over Internet Protocol (VoIP) (1.3M)

Projected Central Reserves as of June 30, 2019 $9.6M

Summary of Financial Capacity

• State tax support is flat, similar to other campuses across the U.S.

• We are increasingly dependent on tuition revenue and continue to experience enrollment volatility

• Most of our resources are in existing base budget: We need to be very thoughtful about how we deploy these resources going forward

• Need to continue to engage in cross-divisional planning activities to align our recurring sources and uses -- to sustain our financial future and our ability to embrace new opportunities

Source: Buffalo State Vice President for Finance and Management

Future Planning:

Launching the

Strategic Resource Planning Process

(SRPP)

February 2019 Update

Overview of

Strategic Resource Planning Process (SRPP)

• Integrated resource planning

• Roles and responsibilities

• Calendar

• Implementation plan

• Multi-year financial plan

• Base budget

• Budget model


Best Practices Model:

Integrated Resource Planning


Academic and Strategic Planning

Capital Development

Risk Management

Debt Management

Endowment and

Investment Management

Capital Campaign Planning

(Philanthropy)

Workforce Planning/

Talent Management

Facilities Management

Operating and Capital Budgets

Enrollment Management

• All Funds

• Comprehensive asset/liability

management

• Integrative: single institutional

point of view

• Long-term in nature

• Analyzes returns on

investments

• Proactive

• Dynamic and scenario-based

• Transparent


Roles and Responsibilities

Mission,

Vision,

Strategic

Plan

Evaluation

&

Feedback

• President

• President’s

Cabinet

Academic

Plan Enrollment

Plan

Multi-

Year

Financial

Plan

Budget Model

Resource

Planning Budget

Implementation

• Provost • Provost,

• CIO & VPEMC

• Institutional

Research

• Academic Units

• VPFM

• Resource

Planning

• Comptroller

• President

• Provost

• VPFM

• President

• Provost

• VPFM

• Resource Planning

• Comptroller

• Institutional

Research

• All Units

• VPFM

• Resource Planning

• Comptroller

• All Units

• Provost

(Program,

Academic

Metrics)

• VPFM

(Financial Metrics)

• All Units

Source: Source: Buffalo State Vice President for Finance and Management

Calendar:

Strategic Resource Planning Process (SRPP)

August

• Prior year carry forward balances loaded in financial system

• Initial five-year financial plan and planning assumptions completed

• Budget model solidified for following fiscal year

September-December

• Enrollment, tuition and fee plans solidified

• Workforce planning solidified

• Capital plans solidified

January-June

• Five-year financial plan updated

• Campus budget meetings

• Resource allocation decisions finalized and communicated to units

July

• Prior fiscal year closed

• New fiscal year budgets finalized, communicated to SUNY and loaded into financial system

• Units submit spending plans


Implementation Plan for SRPP

2018-2019

• Assessment

• Begin to establish infrastructure

• Optimize organization and resources

2019-2020

• Infrastructure:

-- Process-- Systems-- Reports

• Optimize organization and resources

2020-2021 and Beyond

• Launch SRPP

• Assess and refine:

-- Process-- Systems-- Reports


in Development: 2018/19

1. Enrollment and resource planning integration

Scholarship strategy and planning (Excelsior/TAP credit)

Housing rates and occupancy strategy

Academic planning and support

Launch taskforce

2. Capital development board and process

Establish structure and process

Instructional facilities plan

Space standards and utilization

3. Campus multi-year financial plan

All funds multi-year financial plan

Multi-year energy financial plan

4. Continue to evaluate Budget

Committee Support Group

recommendations

5. Business Services/Systems:

• eProcurement

• Campus-wide Buffalo State College

Foundation reports

• Enhanced Buffalo State College

Foundation and Housing Corporation

reports

6. Optimize Finance and Management

organizational structure


in Development: 2019/20

1. Budget model development and

planning

Investment pool

Enrollment

Base budget

Alignment of recurring sources and uses

2. General College Service Fee (GCSF)

review

3. Unit staffing plans (workforce

planning)

4. Enterprise Risk Management (ERM)

-- Risks/contingencies aligned with

resources and future investment

5. Business services and systems: Financial reporting and planning improvements; travel reimbursement system

6. Evaluation of college-subsidized activities

7. Integrated resource planning calendar

8. Campus overhead analysis

9. Review of broad-based fees and fee process

10. Create entity/hierarchy reporting structure

11. Workforce planning

Strategic Resource Planning Process,

Future: 2020-21 and Beyond

1. Three-year planning process – all funds

2. Spending plan development

3. Composite financial index (CFI)

4. Review of all fees and revenue streams

Enrollment and Resource

Planning Integration

Enrollment & Resource Planning Process:

Charge

• The Enrollment and Resource Planning Taskforce (ERPT) is charged with identifying, reviewing and prioritizing the necessary materials and data sources to provide actionable insight to support the college’s enrollment and resource planning needs

• Additionally, the taskforce coordinates with appropriate campus units on access, training and communication of any new enrollment and resource planning tools, and resources

Enrollment & Resource Planning Taskforce:

Deliverables

• Develop an integrated and detailed enrollment and resource

planning calendar

• Provide enrollment, fee, gross and net tuition, financial aid and

other data and information that may be required to support the

enrollment and resource planning process

• Support the forecasting and modeling of enrollment and other

revenues such as tuition and fees

• Research and identify best practices in regards to enrollment,

resource planning and related budget models

• Develop integrated enrollment and revenue dictionary


Leadership

Executive Sponsor

• Katherine S. Conway-Turner, President

Co-Chairs

• Laura J. Barnum, Vice President for Finance and

Management

• Jacquelyn L. Malcolm, CIO and Vice President for

Enrollment, Marketing and Communications


Membership

Academic Unit:

1. Benjamin Christy, Dean, School of Arts and Humanities

(or designee)

2. Wendy Paterson, Dean, School of Education (or designee)

3. Mark Severson, Dean, School of Natural and Social Sciences

(or designee)

4. Rita Zientek, Interim Dean, School of the Professions

(or designee)

5. Kevin Miller, Dean, the Graduate School (or designee)

Facilitator: Jonathan Hulbert

Support Staff: Katherine Malik-Willard


Membership

Support/Operations Unit:

6. Judith Basinski, Associate Vice President for Data and Analytics7. Curtis Brickhouse, Director of Student Affairs Operations8. Connie Cooke, Director of Financial Aid9. Kelly D’Aloisio, Director of College and Auxiliary Accounting10. Rock Doyle, Assistant Vice President for Weigel Wellness Center11. Yves Gachette, Director of Institutional Research12. Eric (Luke) Krieg, Interim Associate Vice President for Institutional

Effectiveness13. David Loreto, Director of Admissions14. Jayme Riter, Interim Director of Student Accounts15. Ted Schmidt, Professor, Economics and Finance Department; Chair, College

Senate BSAC16. Steven Shaffer, Director of Facilities Construction and Maintenance17. Robert Summers, Assistant Provost for Global Engagement18. James Thor, Associate Vice President and Comptroller19. TBD, Budget and Internal Controls

Facilitator: Jonathan Hulbert

Support Staff: Katherine Malik-Willard

Campus Capital Development

Process

Capital Development Board: Charge

• Guide long range campus physical development: buildings, land use, landscape, infrastructure

• Guide strategic efforts to continually review and update the comprehensive Facilities Master Plan

• Review and advise on policies, standards, and procedures related to capital and space development and management

• Oversee physical development of campus land holdings

• Participate as appropriate in planning and execution of capital development initiatives conducted by affiliated entities and related programs (DIFR, Foundation, Housing Corporation, BSCR Corporation) that impact college goals and objectives

• Coordinate, evaluate and advise in affiliate capital initiatives to ensure they are consistent with objectives of Buffalo State Facilities Master Plan, college strategic plan and budget

• Approve campus capital priorities and budget

Capital Development Board: Deliverables

• Review, recommend, and prioritize for Presidential approval, specific large capital projects for one-year, five-year and 10-year planning. These projects will:

– Be budgeted at more than $1 million or have significant impact on the campus

– Use land and buildings in new ways; have major impacts upon the appearance of our campus; or respond to major programmatic needs

– Include recommended funding sources across each major capital spending budget category, with the majority of funding coming from State University Construction Fund and Dormitory Authority of the State of New York

• Resolve policy, strategy, process and organizational questions initiated by or brought to the Board. These may include:

– space and land management

– land acquisition

– financing

– capital budgeting

– partner engagement

– communication and advocacy

• Evaluate progress in plan implementation

Capital Development Board:

Organizational Structure

President’sCabinet

President

Capital Development

BoardGuides campus

physical development

Capital Steering Committee

Maintains consistency across

capital planning

Instructional Facilities

Subcommittee

Recommends work related to all

instructional space development,

management and utilization

Space Allocation Subcommittee

Recommends work related to space

development, management and

utilization

Housing Subcommittee

Recommends residence hall and

dining services capital renovation

Signage Subcommittee

Recommends permanent and

temporary signage and graphics

Beautification Committee

Recommends campus

beautification and work to improve

aesthetics

College Council Facilities

Committee

Administrative Policy Review Committee

College Capital Planning*

*Gathers information through strategic resource planning process and relays it to Capital Development Board

Capital Development Board: Leadership

Executive Sponsor

• Katherine S. Conway-Turner, President

Capital Development Board Members

• James Mayrose, Interim Provost: Co-Chair

• Laura J. Barnum, Vice President for Finance and Management: Co-Chair

• Timothy W. Gordon, Vice President for Student Affairs

• Crystal J. Rodriguez, Chief of Staff

Staff to the Capital Development Board

▪ Amitra Wall, Associate Provost

▪ Sarah Reid, Facilities Planner

▪ Steven Shaffer, Director of Facilities Construction and Maintenance

Multi-Year Energy

and Financial Planning

Multi-Year Energy and Financial Plan

Committee: Charge

• Maintain Buffalo State’s year-to-year energy financial plan,considering all facets of college utility and energy planning

• Review Buffalo State’s current and future energy needs, considering energy usage and utility costs

• Provide strategies for reducing energy consumption

• Provide input on energy purchases and project development to support Buffalo State’s commitment to sustainability and renewable energy opportunities


Committee: Deliverables

• Prepare multi-year energy financial plan for annual review and approval of Vice President for Finance and Management and President

• Develop, review and provide quarterly financial reporting for multi-year energy financial plan

• Review and report on regulatory requirement updates and implementation including Governor’s Executive Orders and SUNY energy programs

• Research, identify and implement campus-wide energy reduction projects

• Identify and secure opportunities for energy incentives and programs from agencies such as New York Power Authority (NYPA), New York State Energy Research and Development Authority (NYSERDA), National Grid, National Fuel, etc.


Committee: Membership

• Laura Barnum, Vice President for Finance and

Management: Executive Sponsor

• Kelly D’Aloisio, Director of College and Auxiliary

Accounting: Co-Chair

• Daniel Herr, Energy and MCM Contract Manager: Co-Chair

• Steven Olsen, Director of Contract Management

• Steven Shaffer, Director of Facilities Construction and

Maintenance

• James Thor, Associate Vice President and Comptroller

Budget Committee Support Group

Budget Committee Support Group: Charge

• Review division budget proposals for alignment with the campus strategic plan, financial feasibility, and potential approaches to funding

• Review special fund budget plans for reasonableness and consistency with the overall campus budget

• Provide supporting information and analysis to the Budget Committee, as requested, to assist in campus budget decision making

• Coordinate and lead campus presentations and obtain feedback on budget plans and opportunities for revenue generation and cost savings

• Evaluate and oversee implementation of enhancements to campus systems to support the budget management process

Budget Committee Support Group

• Feedback on budget realignment has been published on the campus budget rebalancing website

• Recommendations are arranged in categories of expenditure reduction and revenue enhancement

• Clustered around themes such as academic scheduling, staff obligation/workload, facilities and operations

https://budgetrebalance.buffalostate.edu/

https://budgetrebalance.buffalostate.edu/feedback

Budget Committee Support Group:

Membership

• Amitra Wall: Academic AffairsCivil Service Employees Association (CSEA): Cynthia RodriguezCollege Senate: Frederick FlossCollege Senate: Ted SchmidtFinance and Management: Lisa KriegerInstitutional Advancement: William BenfantiPresident’s Office: Crystal RodriguezLaw Enforcement Unions: Ryan RoetzerInformation Technology: Maryruth GlogowskiStudent Affairs: Rock DoyleUnited University Professions (UUP): Dean Reinhart

• Ex Officio: Joseph Marren, Chair of the College SenateEx Officio: Laura Barnum, Vice President for Finance and Management (Interim Facilitator)Staff Support: Kelly D’Aloisio, Sarah Reid, Donna Scuto, and James Thor

Business Systems and Services:

Improvements

Business Services Initiatives

• Implementing a new e-procurement system that will

automate the campus procurement process

• First wave campuses (UB and Geneseo) scheduled to

go live in February 2019

• Buffalo State is in the second wave with Brockport,

Fredonia and Alfred

– Anticipate going live during the third quarter of 2019

with phased rollout

Next Steps

Next Steps

• 2019/20 budget development

• Stay the course on 2019/20 budget rebalancing

• Continue position control

• Continue campus enrollment and student retention/completion efforts

• Continue cross-divisional planning activities – identify and analyze opportunities to generate new

resources and strategically deploy current resources

Next Steps

• Continue implementation plan for strategic resource

planning process and governance structure – update

May 2019

– Financial Capacity

– Strategic Resource Planning Process

Appendix

Appendix List, Page 1 of 2College Financial Capacity: National and SUNY Budget Context1. Disinvestment in Public Higher Education

2. Trend: SUNY Direct and Indirect State Support as Percentage of NYS General Fund Revenue

3. Trend: Buffalo State Direct and Indirect Support as Percentage of State Direct and Indirect Support to SUNY

4. New York State Total Support to SUNY

5. All SUNY Campuses: Student Demographics, New York State

6. All SUNY Campuses: Student Demographics, New York City

7. All SUNY Campuses: Student Demographics, Non-New York City

State of the Campus8. Enrollment History

9. Enrollment History: Undergraduate Student Headcount

10. Enrollment History: Graduate Student Headcount

11. Tuition Revenue, 2005-2018

12. Faculty FTE

13. Staff FTE: State Classified and Professional

14. State Support Trends and Sources, 2012-2018

15. What State Funding Do You Really Want?

16. Operating Activity Sources of Funds

17. Operating Activity Uses of Funds

18. Buffalo State Student Fee Types

19. Buffalo State Broad-Based Fees, 2018-2019

20. Reserves

21. Research Proposals

22. Sponsor-Funded Expenditures

23. Philanthropy Trends

24. Six-Year Graduation Rates

25. Expenditures per FTE Student to National Peers, 2015-2016

26. Expenditures per FTE Student to SUNY Campuses, 2015-2016

27. Expenditures by NACUBO Code to SUNY Peers, 2015-2016

28. Total Buffalo State Capital Budget

29. Capital Facilities Update

30. Tuition Rates, 2018-2019

Appendix List, Page 2 of 2

Operating Activities, 2016-2017

31. Unrestricted State Funds Operating Activities: Revenue, 2016-2017

32. Unrestricted State Funds Operating Activities: Expenses, 2016-2017

33. Unrestricted and Restricted Operating Activities: Revenue, 2016-2017

34. Unrestricted and Restricted Operating Activities: Expenses, 2016-2017

Integrated Resource Planning: Context and Environment

35. Strategic Goals and Objectives

36. Data

37. What is Integrated Planning?

38. Integrated Resource Planning

39. Budget Model: Guiding Principles

Glossary of Terms

40. Glossary of Terms, Page 1 of 3



College Financial Capacity:

National and SUNY Budget

Context

Appendix 1

Disinvestment in Public Higher Education

$8,641

$6,525

$7,453

$7,642

$8,453

$7,395

$8,357

$8,640

$6,000

$6,500

$7,000

$7,500

$8,000

$8,500

$9,000

2008, Pre-Recession 2012 2016 2017

Educational Appropriations per FTE

U.S New York State

Source: State Higher Education Executive Officers Association: State Higher Education Finance 2017

http://www.sheeo.org/sites/default/files/project-files/SHEEO_SHEF_FY2017_FINAL.pdf

$52,555 $54,448 $56,899 $58,782 $61,868$67,920 $69,676 $66,895

6.80%

6.30%

5.90%6.20%

6.10%

5.70% 5.70%

5.60%

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

7.00%

8.00%

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

NYS General Fund ($M) SUNY Support as a % of General Fund


Appendix 2

Trend of SUNY Direct and Indirect State Support as

Percentage of

NYS General Fund Revenue

$3,571 $3,427 $3,348

$3,627 $3,786 $3,882 $3,942 $3,978

2.30%

2.50%

2.40%

2.30% 2.30%

2.20%

2.30%

2.20%

2.00%

2.40%

2.80%

$0

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

$4,500

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

State Direct and Indirect Support to SUNY ($M) Buffalo State Support as % of SUNY Support


Appendix 3

Trend of Buffalo State Direct and Indirect Support

as Percentage of State Direct and Indirect

Support to SUNY

Appendix 4

New York State Total Support to SUNY

1841.3 1820.8 1877.82109.5

2278.3 2328.8 2346.7 2370.12599.6 2750

1730.11606.5 1469.9

1517.81507.6 1553.2 1595.3 1607.3

15861500.6

0

500

1000

1500

2000

2500

3000

3500

4000

4500

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Indirect State Tax Suport Direct State Tax Support

$ M

illions


Appendix 5

All SUNY Campuses: Student Demographics

181,268

173,806

173,851

176,767

176,958 173,370

184,639

160,000

165,000

170,000

175,000

180,000

185,000

190,000

195,000

200,000

2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

New York State2017/18 – 2028/29

Projected High School Graduates 2015/16 Level

Source: SUNY Budget Office

Appendix 6


64,957

62,691

60,795

62,855 63,678

64,572

66,666

67,988

69,895 69,986 69,539

70,595

64,830

50,000

55,000

60,000

65,000

70,000

75,000

2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

New York City2017/18 – 2028/29

NYC 2015/16 Level


Appendix 7


116,311 116,472

113,011

111,330 111,415

109,279

107,378

108,778 108,277

106,972

104,286

102,775

119,809

100,000

105,000

110,000

115,000

120,000

125,000

2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

Non-New York City2017/18 – 2028/29

Non-NYC 2015/16 Level


State of the Campus

Appendix 8

Enrollment History

11,006

11,220

10,993

11,745

11,255

10,776

10,322

9,475 9,516

9,118

9,000

9,500

10,000

10,500

11,000

11,500

12,000

Total Headcount

Source: Buffalo State Institutional Research Office

Appendix 9

Enrollment HistoryUndergraduate Student Headcount

9,010 9,314 9,139 9,371 9,822 9,935 10,030 9,787

9,386 9,392 9,179 8,482 8,527

8,082

0

2,000

4,000

6,000

8,000

10,000

12,000

Undergraduate Headcount


Appendix 10

Enrollment HistoryGraduate Student Headcount

1,996 1,906 1,854 1,863 1,892

1,810 1,627

1,468 1,390

1,242 1,143

993 989 1,036

0

500

1,000

1,500

2,000

2,500

Graduate Headcount


Appendix 11

Tuition Revenue, 2005-2018

$0

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

Fall/Spring Summer J-Term

$ M

illions


Appendix 12

Faculty FTE

516

529

548 551

566558

539

555 557

537 536528

521

490

500

510

520

530

540

550

560

570


Appendix 13

Staff FTE

(State: Classified and Professional)

807841

893 905 904874 867

911944 930 937 940 941

700

750

800

850

900

950

1000


Excludes ITEC

Appendix 14

State Support Trends and Sources:

2012-2018

0

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Direct State Support Tuition and Other Revenue Fringe Estimate Debt Service


Appendix 15

What State Funding Number Do You Really Want?

State

Fringe

Capital

Debt

Service

State

Tax

Revenue

Support

Earmarks IFR,

SUTRA,

DIFR

Total State and

Revenue Support✓ ✓ ✓ ✓ ✓

Total State Support ✓ ✓ ✓ ✓

State Operating

Appropriation✓ ✓

State Tax Support ✓ ✓

State Account

Activity✓ ✓ ✓ ✓


Appendix 16

Operating Activity Source of Funds

All State Funds Other Funds

State Operating State Funds RF Foundation

Funding Type: State Tax Tuition

Revenue

Income Fund

Reimbursable

(IFR)

State

University

Tuition

Reimbursable

(SUTRA)

Dormitory

Income Fund

Reimbursable

(DIFR)

Research

Foundation

(RF)

Buffalo State

College

Foundation

Source of

Funds:

Appropriated

by NYS

government;

allocated to

the campus by

SUNY

Student tuition

payments

Student fee

revenue,

external funds,

received for

self-supporting

programs

Students

participating

in summer

term, J-term,

Study Abroad,

contract

courses, etc.

Residence

halls lease

revenue

Federal, State,

private grants

Indirect cost

recovery

earnings

Donors

support,

Student

Apartment

Complex

revenue, other

self-supporting

program

revenues

Primary

Stakeholder:

Students (our

primary

customers),

NYS taxpayers

Students (our

primary

customers)

Students (our

primary

customers)

Students (our

primary

customers)

Students (our

primary

customers)

Students (our

primary

customers),

grant sponsors,

faculty/

principal

investigators

Students (our

primary

customers),

donors,

community


Appendix 17

Operating Activity Uses of Funds

Funding Type

Uses State Tax Tuition

Revenue

Income Fund

Reimbursable

(IFR)

State

University

Tuition

Reimbursable

(SUTRA)

Dormitory

Income Fund

Reimbursable

(DIFR)

Research

Foundation

(RF)

Buffalo State

College

Foundation

(BSCF)

Instructional salary

expenses ✓ ✓ ✓

Non-instructional salary

expenses/salary

associated with fee

revenue

✓ ✓ ✓ ✓ ✓ ✓ ✓

Temporary Service

Expense ✓ ✓ ✓ ✓ ✓ ✓ ✓

Fringe Benefit Expense N/A N/A 63.89% 26.10% 63.89% 40% Variable

Non-Salary Expense:

Contractual services,

supplies, travel,

professional fees,

equipment

✓ ✓ ✓ ✓ ✓ ✓ ✓

All State Funds Other Funds

State Operating State Funds RF Foundation


Appendix 18

Buffalo State Student Fee Types

Broad-Based Fees (restricted):• Generally charged to all enrolled students to finance discrete activities that benefit the student body• Excludes activities that are part of the core instructional program• Fees are: athletics, college, health, technology and transportation• Adjustments reviewed through the Buffalo State student consultation process (Jan. to March)• Submitted to SUNY for review• Reviewed by the Board of Trustees• Current Buffalo State fee is $1,140 – see Appendix 15

Course-Based Fees (restricted):• Example: A Chemistry Lab fee charged to students to offset the cost of scientific chemicals, supplies,

and materials• Fee proposals are submitted by departments or units

Student Activity Fee

• Determined by student body referendum, every two years

• Buffalo State's current $200 mandatory student activity fee supports a variety of programs for the benefit of students

Graduate Student Fee

• Mandatory graduate student fee provides support for research and scholarship, professional organizations, professional development

• Fee is $3.50 per credit hourSource: Buffalo State Broad-Based Fees

https://financeandmanagement.buffalostate.edu/broad-based-fees

Appendix 19

Buffalo State Broad-Based Fees, 2018-19

Full-Time Students,

Fall 2018 & Spring 2019

Part-Time Students, Per

Credit Hour Per Semester

Athletics Fee $333 $13.90

Health Fee 329 13.75

Technology Fee 349 14.55

Transportation Fee 104 4.35

College Fee 25 .85

TOTAL,

BROAD-BASED FEES $1,140 $47.40

Source: Source: Buffalo State Tuition and Fees

https://studentaccounts.buffalostate.edu/tuition

Appendix 20

Reserves

• Funding set aside for a particular purpose, i.e.

equipment replacement, rehab project, one-time

investment

• Reserves are necessary for contingencies and are

part of good financial planning (5% to 15%)


Appendix 21

Research Proposals

109

74

86

77

61

4745

36

52

34

39

2731

18

3027

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

# Submitted # Awarded

Source: Buffalo State Sponsored Program Administration

Appendix 22

Sponsor-Funded Expenditures

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Total

Direct

Costs:

$33,633,177 $25,130,736 $20,197,753 $19,550,033 $19,817,180 $18,724,623 $19,455,421 $18,543,107

Total

Indirect

Costs:

6,517,012 4,820,178 3,806,440 3,476,428 3,627,984 4,290,845 4,187,668 4,111,570

Total

Costs:

$40,150,189 $29,950,914 $24,004,193 $23,026,461 $23,445,164 $23,015,468 $23,643,089 $22,654,677

Source: Buffalo State Sponsored Program Administration

Appendix 23

Philanthropy Trends

$2,946,752

$6,527,065

$3,855,557

$6,815,227

$3,170,755

$2,511,011

$8,526,170

$3,461,182

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Contributions, Buffalo State College Foundation (from Financial Statements)

Source: Buffalo State College Foundation Financial Statements

Appendix 24

Six-Year Graduation Rates

46.3% 46.2%47.1%

48.4%

44.6% 44.7%

48.8%

49.8%

47.3%

42.00%

43.00%

44.00%

45.00%

46.00%

47.00%

48.00%

49.00%

50.00%

51.00%

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18


Appendix 25

Expenditures per FTE Student to National Peers,

2015-2016

State / Campus Instruction Research Public Service

Academic

Support

Student

Services

Institutional

Support

Operation /

Maintenance of

Plant

Scholarships

and Fellowships

Auxiliary

Enterprises

Hospital

Services

Independent

Operations Other Total

IL 12,554$ 444$ 1,970$ 2,183$ 2,939$ 2,787$ -$ 1,271$ 3,998$ -$ -$ 174$ 28,319$

IA 10,021 324 2,608 2,501 1,080 2,952 - 258 5,767 - - 307 25,818

ME 9,742 1,782 3,100 3,457 2,032 2,087 - 1,095 2,476 - - - 25,772

AK 10,878 1,403 1,312 2,707 2,922 2,873 - 1,312 1,899 - - 273 25,580

SUNY Buffalo State 10,243 360 2,119 2,315 1,549 4,294 - 975 3,007 - - 150 25,013

CT 10,469 218 535 1,970 2,793 3,347 - 2,227 1,964 - - - 23,523

NH 9,629 690 138 2,459 2,240 1,439 - - 6,464 - - 0 23,059

NJ 10,528 447 487 1,778 2,430 3,479 - 478 2,837 - 365 179 23,008

NM 7,577 593 2,740 1,078 1,868 2,399 - 2,217 2,544 - - 1,987 23,004

GA 8,601 48 69 2,386 1,669 3,335 - 2,217 4,108 - - 1 22,434

WV 8,329 1,173 1,929 2,123 1,197 2,138 - 1,807 3,112 - - 157 21,964

SC 8,687 857 261 1,758 2,662 2,711 - 1,041 3,658 - - 252 21,888

VA 8,173 192 580 2,172 1,004 1,845 - 458 7,244 - 37 43 21,748

NC 7,890 468 326 2,085 973 2,101 - 1,377 5,909 - 318 56 21,503

OR 8,297 208 830 1,670 1,345 1,620 - 1,817 3,803 - - 1,065 20,655

KY 8,074 261 1,632 1,909 2,243 2,488 - 1,266 1,632 - - 181 19,687

RI 7,594 1,931 205 1,845 1,523 2,690 - 1,065 2,772 - - - 19,626

AL 6,879 340 1,525 1,139 2,020 3,426 - 1,660 1,551 - - 812 19,353

OH 7,564 218 526 1,688 1,016 2,893 - 1,593 3,393 - - - 18,891

TX 6,835 547 382 2,074 1,601 2,152 - 1,428 2,366 - - 1,374 18,758

MI 7,959 348 913 2,247 1,482 1,961 - 793 2,108 - - 111 17,921

MO 7,351 391 678 1,274 1,704 1,635 - 1,204 3,469 - - 2 17,708

MN 6,615 749 336 2,655 2,008 1,735 - 237 2,705 - - 541 17,581

NE 7,846 286 346 1,615 937 1,495 - 1,055 3,625 - - 336 17,542

MS 7,083 40 1,087 1,746 1,860 1,993 - 1,381 1,983 - - 8 17,180

FL 5,714 303 464 1,552 1,301 1,833 - 1,367 2,652 - - 1,900 17,085

MD 5,578 202 647 2,550 1,984 2,350 - 714 2,784 - - 229 17,036

LA 5,701 459 378 1,879 1,147 1,787 - 1,542 2,738 - - 1,255 16,887

TN 7,416 485 303 1,402 2,661 1,580 - 1,807 1,022 - 67 0 16,743

PA 7,298 57 378 1,703 1,837 2,511 - 613 2,326 - - - 16,723

WI 6,689 176 536 1,961 2,296 1,242 - 592 2,647 - - 489 16,628

MA 6,990 0 117 1,817 2,076 2,334 - 543 2,119 - - 621 16,616

CA 7,193 96 158 1,927 2,216 1,844 - 2,149 966 - - 8 16,556

IN 7,362 208 496 1,319 1,056 2,324 - 1,072 1,797 - - 9 15,643

OK 7,495 421 541 955 1,275 1,430 - 1,790 1,650 - - 39 15,596

AR 5,540 488 718 1,310 885 1,458 - 1,487 2,864 - - 732 15,483

WA 6,464 216 203 1,057 1,179 1,539 - 1,115 3,331 - - - 15,103

KS 6,020 172 475 1,952 1,372 1,207 - 1,370 1,765 - - 213 14,546

UT 5,822 56 909 1,452 1,570 1,856 - 1,059 1,539 - - 41 14,305

CO 5,324 220 97 1,077 1,694 1,641 - 486 2,082 - - 1,261 13,883

Source: IPEDS Data Center, excludes System Offices

Median 18,340

State University of New York (SUNY)

Expenditures Per FTE By Category for Buffalo State and Other State Public Four Year College by Like Carnegie Classification

Ranked High to Low on Total Expenditure Per FTE


Appendix 26

Expenditures per FTE Student to SUNY Campuses,

2015-2016

State / Campus Instruction Research Public Service

Academic

Support

Student

Services

Institutional

Support

Operation /

Maintenance of

Plant

Scholarships

and Fellowships

Auxiliary

Enterprises

Hospital

Services

Independent

Operations Other Total

Upstate Medical University 63,190$ 11,124$ 421$ 9,235$ 3,791$ 29,276$ -$ 240$ 5,204$ 550,980$ -$ 113$ 673,575$

SUNY Downstate Medical Center 72,846 12,618 8,745 13,920 4,861 22,069 - 431 1,668 484,015 - 468 621,640

SUNY College of Optometry 52,397 6,498 322 5,526 6,537 24,574 - 192 113 41,702 - 7,217 145,077

Stony Brook University 20,090 4,924 1,074 5,051 2,161 5,007 - 961 3,690 47,516 - 164 90,639

SUNY at Albany 13,814 19,534 4,566 3,636 1,344 5,148 - 1,010 4,252 - - 222 53,527

SUNY College of Environmental Science and Forestry 15,238 8,838 1,150 5,891 2,516 5,754 - 1,183 626 - - 119 41,315

University at Buffalo 16,949 4,685 462 4,736 1,283 4,775 - 844 3,030 343 - 93 37,203

SUNY Maritime College 11,277 226 681 4,337 4,330 4,371 - 538 4,367 - - 152 30,278

SUNY at Purchase College 11,028 29 666 5,049 2,414 4,497 - 1,114 4,269 - - 489 29,555

SUNY at Binghamton 11,043 1,805 390 3,383 1,781 2,766 - 583 7,162 - - 101 29,013

SUNY College at Potsdam 12,873 51 537 2,691 2,533 4,468 - 1,347 3,191 - - 643 28,333

Morrisville State College 11,167 13 329 4,194 1,660 3,365 - 2,211 3,263 - - 692 26,895

SUNY College of Agriculture and Technology at Cobleskill 8,340 159 332 4,348 2,504 5,697 - 1,385 3,573 - - 35 26,375

SUNY Buffalo State 10,243 360 2,119 2,315 1,549 4,294 - 975 3,007 - - 150 25,013

SUNY College at Oswego 10,707 216 670 1,952 2,389 2,357 - 1,280 4,852 - - 409 24,832

SUNY at Fredonia 11,346 31 767 1,784 1,891 2,829 - 1,182 3,767 - - 663 24,259

SUNY College at Plattsburgh 11,413 75 1,000 1,853 2,607 2,655 - 1,172 3,168 - - 259 24,202

SUNY College at Brockport 11,725 130 392 2,303 1,799 3,008 - 1,051 3,292 - - 197 23,898

SUNY Oneonta 8,995 39 952 2,340 2,161 3,377 - 1,064 4,313 - - 164 23,405

SUNY Polytechnic Institute 8,866 555 636 3,320 2,489 4,079 - 777 2,187 - - 156 23,065

SUNY College at Geneseo 10,533 70 170 1,550 1,750 3,243 - 905 4,170 - - 505 22,895

SUNY College at Old Westbury 9,722 333 687 1,689 2,585 3,165 - 933 3,542 - - 156 22,812

SUNY College at Cortland 9,686 58 332 2,730 1,581 3,253 - 1,099 3,729 - - 324 22,792

State University of New York at New Paltz 10,444 89 581 1,864 2,332 3,042 - 844 2,948 - - 563 22,707

SUNY College of Technology at Alfred 9,859 51 70 1,395 1,956 2,954 - 1,503 3,868 - - 253 21,909

SUNY College of Technology at Canton 8,398 18 163 844 4,347 2,770 - 1,605 2,408 - - 336 20,889

SUNY College of Technology at Delhi 9,055 35 140 1,172 1,710 3,314 - 1,377 3,006 - - 490 20,299

Farmingdale State College 9,515 171 709 1,606 2,172 2,180 - 626 1,115 - - 107 18,200

SUNY Empire State College 9,153 27 4 467 946 3,138 - 896 49 - - 232 14,912

Source: IPEDS Data Center, excludes System Office

Median 24,832

State University of New York (SUNY)

Expenditures Per FTE By Category for State-operated Campuses

Ranked High to Low on Total Expenditure Per FTE


Appendix 27

Expenditures by NACUBO Code to SUNY Peers,

2015-2016


Appendix 28

Total Buffalo State Capital Budget (in Millions)

2018 2019* 2020* 2021* 2022* 2023*

Critical

maintenance (CM):

Restricted to

existing facilities

$14.9 $9.6 $9.6 $9.6 $9.6 $9.6

Allocation to

campus: Not

restricted

-- -- -- -- -- --

High-priority CM

lump target** $20.4 $24.4 $24.4 $24.4 $24.4 $24.4

Total potential $30 $34 $34 $34 $34 $34

Total need $54 $54 $54 $54 $54 $54

* Future budget years: Five-year plan requiring NYS legislative approval

** High-priority CM lump is allocated by project at the discretion of State University Construction Fund – average campus need

Sources: State University Construction Fund, Buffalo State Facilities Planning

Appendix 29

Capital Facilities Update

RECENTLY COMPLETED

Jacqueline Vito LoRusso Alumni and Visitor Center

Project cost: $5.45 million

Construction finish: Summer 2018

Bishop Hall Renovation



IN CONSTRUCTION

Science & Mathematics Complex - Phase 4


Construction finish: Spring/Summer 2020

Academic Commons, Butler Library


Construction finish: Spring 2020

Tower 3 Renovation



Upton Hall Renovation, Phase 1Project cost: $5.5 millionConstruction finish: Winter 2018/19

IN PLANNING AND DESIGN

Central Heating Plant Reconstruction

Project cost: 20.8 million

Construction start: Winter 2018/19

Construction finish: TBD

Iroquois Drive Reconstruction


Construction finish: Fall 2022

Tower 2 Renovation



Building 50 Rehabilitation


Construction finish: TBD

For more information:

Buffalo State project profiles

Source: Buffalo State Facilities Planner

https://facilitiesconstruction.buffalostate.edu/project-profiles

Appendix 30

Buffalo State Tuition Rates, 2018-19

Full-Time, Per Semester, Fall 2018 or Spring 2019

Undergraduate

NY State resident: $3,435Out-of-state resident: $8,325

Graduate

NY State resident: $5,545Out-of-state resident: $11,325

Source: Buffalo State Tuition and Fees

https://studentaccounts.buffalostate.edu/tuition

Operating Activities, 2016-2017

Appendix 31


State$82.3M

91%

IFR$4.8M

5%

SUTRA$3.8M

4%

Revenue

Unrestricted Operating Revenues

2016-17:

$90.1M


Appendix 32



73%


9%

Employee benefits$1.1M

1%

Supplies$1.5M

2%

Travel$0.6M

1%


4%Equipment and maintenance

$0.8M1%

Library$0.4M

0%


5%

Utilities$2.6M

3%

Recharges-$0.2M

0%

Overheads$0.7M

1%

Expenses by Type

Instruction$45.2M…

Research and training$0.3M

0%


9%


8%


17%


$12.9M14%


$3.9M4%

Public service$1.4M

1%



2016-17:

$95M

Expenses by Type

2016-17:

$95M


Appendix 33Unrestricted and Restricted Operating Activities:

2016-17

State$127.5M

90%

BSCF Unrestricted$0.9M

1%

BSCf Restricted$3.0M

2%

BSCF Agency$1.6M

1%

Buffalo State College Foundation Housing Corporation

$5.1M4%

Research Foundation Indirect Cost Recovery

$4.0M3%

Revenue

Operating Revenues

2016-17

$142M


State funds exclude ITEC

(Sources $4.7M, Uses $3.7M)

Appendix 34


2016-17


53%


12%Employee benefits$5.6M

4%

Supplies$4.3M

3%

Travel$2.7M

2%


10%


$5.2M3.5%

Library$0.6M.4%


Utilities$3.8M

3% Debt service and other (residence

halls)$9.9M

7%

Overheads$2.4M

2%

Recharges$0.1M

0%

Expenses by Type

Expenses by Type

2016-17

$148M

Instruction$47.7M

32%

Research and training$0.7M.4%


6%


5%


17%


$14.5M9%


$8.6M6%

Public service$1.9M

2%

Auxiliary enterprises

$29.4M20%

BSCF$3.9M

3%



2016-17

$148M Source: Buffalo State Comptroller’s Office

Integrated Resource Planning:

Context and Environment

Appendix 35

Strategic Goals and Objectives

Aligned budgets help institutions achieve overarching institutional and unit objectives:

• Transparency

• Accountability

• Risk Management

• Accreditation

Buffalo State College Strategic Plan

Divisional Plans

Departmental and Unit Plans

Resource planning begins with a plan:

Source: Source: Buffalo State Vice President for Finance and Management

Appendix 36

Data

Integrated resource planning is informed by data and information:

• Enrollment

• Credit hours

• Tuition revenue

• Tuition vs. state tax support

• Student fees

• Faculty and staff FTEs

• Graduation rates

• Philanthropy

• Research

• Residence hall occupancy

• Spending plans

Static planning ➔ Active planning


Appendix 37

What is Integrated Planning?

• Integrated planning is the linking of vision, priorities, people, and the physical institution in a flexible system of evaluation, decision-making and action

• It shapes and guides the entire organization as it evolves over time and within its community

• For additional information:▪ Integrated Budget and Resource Planning at Colleges and

Universities: Society of College and University Planning, 2011

▪ Evolving Higher Education Business Models: American Council on Education

Sources: Society of College and University Planning; American Council on Education

https://www2.cortland.edu/dotAsset/264f2c17-2446-47d0-9948-c8726b279188.pdf

https://www.acenet.edu/news-room/Documents/Evolving-Higher-Education-Business-Models.pdf

Appendix 38


Static Planning Active Planning

• One time event • Multiple versions and scenarios (what-ifs)

• Outdated on day one • Frequent updates based on business

inputs

• Updates are infrequent • Common platform

• Employs numerous files and sources • Integrated data and analytics

• Difficult to consolidate • Easy to consolidate

• No integration • Fully integrated and connected

Source: Society for College and University Planning

Appendix 39

Budget Model: Guiding Principles

Strategy

▪ We align incentives with our mission and with strategic behaviors

Predictability

▪ We build models that provide reliable foundations for planning

Flexibility

▪ We build planning models that anticipate and are responsive to changes in the

economic environment; we incorporate appropriate risk management strategies

Integration

▪ We consider the university as a whole and make intentional connections between

varying types of organizational needs and priorities

Stewardship

▪ We exercise prudence in managing our resources, diversify revenues to promote

resilience, maintain appropriate reserves, and reward efficiency and effectiveness

107


Glossary of Terms

Appendix 40

Glossary, Page 1 of 3

• All Funds – For Buffalo State, the total of all state appropriated funds (core operating, IFR, DIFR, SUTRA), Buffalo State College Foundation, and The Research Foundation for SUNY

• Appropriation – The authority to spend up the amount indicated and for the purpose stated

• Capital Debt Service – The cost of debt service for academic buildings, paid by New York State on behalf of SUNY and campuses; included in the Indirect State Tax Support component to SUNY and campuses

• Core Budget (Core Operating Budget) – The core budget is a combination of State tax dollar and University generated income support for direct instruction, academic support and institutional support activities. This funding may also be referred to as the campus financial plan, core instructional budget, operation budget, or state purpose budget.

• Direct State Tax Support – State tax support provided to SUNY and campuses, from state taxpayer dollars

• Dormitory Income Fund Reimbursable Account (DIFR) – A self-supported fund dedicated to residence hall operations and funded from room rental fees and charges

• Earmarks – Funds that may come to the campus through legislative programs or intent

• Foundation - Buffalo State College Foundation, Inc.


Appendix 41

Glossary, Page 2 of 3• Income Fund Reimbursable (General IFR) – a self-supported fund dedicated to campus

operations and funded from revenues generated by campus programs and broad based fees (student activity fee, transportation fee, technology fee, student health fee, etc.)

• Indirect State Tax Support – New York State payments on behalf of SUNY and campuses for debt service on academic buildings (non-residential buildings) and fringe benefit costs for employees funded from core operations

• J-Term: January term

• NACUBO Functional Classifications - These classifications ensure that expenditures are posted to the correct function. The National Association of College and University Business Officers (NACUBO) created these classifications in order to standardize reporting across colleges and universities.

• OAP: Overseas Academic Programs

• Pooled Offset – State tax support is reduced by an amount equal to the fringe benefit collections in the special revenue funds (IFR, DIFR, SUTRA); SUNY keeps the collected fringe benefit charges in lieu of State tax support. This revenue is distributed to campuses as if were State tax support, generally in proportion to the total campus state support and is part of the “State and Other Support” component.

• Restricted Funds – Funds that must be used, or are designated expressly, for a particular purpose or activity


Appendix 42

Glossary, Page 3 of 3• Revenue or Revenue Support – Funds to support campus financial plans generated primarily from tuition,

certain fees, interest earnings, overhead assessments, indirect cost recovery, fringe benefits, and sponsor

support

• RF - The Research Foundation for SUNY

• State and Other Support – Includes state taxpayer dollars, pooled offset funds, and interest

• State Fringe – The cost of fringe benefits paid by New York State on behalf of individuals paid from the

core operations budget; included in the Indirect State Tax Support component to SUNY and campuses

• State Funds – Those funds appropriated through the New York State budgetary process (core operations,

IFR, DIFR, SUTRA)

• State University Tuition Reimbursable Account (SUTRA) – a special revenue fund dedicated to campus

operations and funded from tuition revenue collected from summer session, contract courses, overseas

academic programs and excess tuition revenue from the core operations budget

• Unrestricted Funds – Funds that may be used for any purpose in support of the organization’s mission
