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State University System of FloridaOPERATING BUDGETSummaryFiscal Year 2006-2007Florida Board of GovernorsOffice of Budgeting and Fiscal Policy
STATE UNIVERSITY SYSTEM OF FLORIDA325 West Gaines Street – Suite 1614 – Tallahassee, Florida – 32399-0400(850) 245-0466 – www.flbog.orgMEMORANDUMTO:University Budget OfficersFROM:Tim JonesExecutive DirectorOffice of Budgeting and Fiscal PolicyDATE:December 19, 2006SUBJECT:2006-2007 Operating Budget SummaryEnclosed for your information is the 2006-2007 Operating Budget Summary which wasadopted by the Board of Governors on September 21, 2006. Detail books or CDs onEducational and General, Auxiliaries, Contracts and Grants, Local Funds, and FacultyPractice budgets are being provided to your Budget Office.TSJ/klhEnclosureC:Ms. Wendy DuganMr. Mark EggersMr. Kurt HamonUniversity of Florida Florida State University Florida A & M University University of South Florida Florida Atlantic University University of West FloridaGainesvilleTallahasseeTallahasseeTampaBoca RatonPensacolaUniversity of Central Florida Florida International University University of North Florida Florida Gulf Coast University New College of FloridaOrlandoMiamiJacksonvilleFort MyersSarasota
OVERVIEW
State University System of FloridaOperating Budget SummaryFiscal Year 2006-2007
2006-2007 OPERATING BUDGET OVERVIEWPursuant to Section 1001.75(2) and House Bill 5001, each President has prepared and receivedapproval from their University Board of Trustees for a 2006-2007 operating budget.The universities have developed their Operating Budgets for each budget entity in accordance withstatutory authority, the 2006 General Appropriations Act (GAA), and the information contained inthe 2006-2007 Allocation Summary and Workpapers. When developing their operating budget,universities utilized traditional appropriation categories.The Educational and General (E&G) budget entity reflects the allocation of funds appropriated by the2006 Legislature and previously appropriated trust funds. For fiscal years 2002-03 through 2004-05,budget authority for student tuition collected and deposited in the E&G Student and Other Fees TrustFund was no longer appropriated in the GAA. However, beginning with the 2005-06 fiscal year, the
Legislature began once again appropriating student tuition in the Student Fees Trust Fund and hasdone so for 2006-07. There are four sources of university funding in the 2006-07 GAA: the GeneralRevenue Fund, the Educational Enhancement Trust Fund (Lottery), the E&G Student and Other FeesTrust Fund, and the Phosphate Research Trust Fund.Universities have employee position and budget flexibility in the development of the E&G OperatingBudget.The E&G Operating Budget reflects growth in university enrollment. Funded enrollment for 20052006 was 181,789 full-time equivalent (FTE) students and medical professionals, while 2006-2007funded enrollment is 189,443 FTE students and medical professionals. This reflects an increase of7,654 FTE students. This increase in funded FTE students provides resources for 2006-2007enrollment growth, continued implementation of the FIU law school, final year of start-up fundingfor the FAMU law school and FSU College of Medicine, additional FTE for the UF VeterinaryMedicine Program, and implementation of new masters and doctoral programs in nursing.
For 2006-2007, the Legislature has appropriated 22,195,320 to assist with the increased cost ofuniversity operations (funded from a 3% student tuition and fee increase), while also providing 20,745,221 in general revenue funding to offset the increasing costs for utility services based oninformation provided by utility providers and the Florida Public Service Commission. Additionalgeneral revenue state support is also appropriated to offset the loss of tuition and fee revenue that isthe result of the percentage of out-of-state students declining and the percentage of in-state studentsincreasing.Funding also continues for the SUCCEED, Florida programs. 1,800,000 is appropriated forcontinuation of programs established in 2005-06, with an additional 7 million provided for SUSNursing/Allied Health and Teaching programs. The Community College system and Public SchoolWorkforce Education programs were also allocated funding for the SUCCEED, Florida continuationissues.
The Legislature continues to fund the SUS Challenge Grant program, with 64,167,915 madeavailable for state matching of private donations during 2006-07. The Florida State UniversityMedical School has been appropriated 9,950,000 for 2006-07 to aid in the establishment of additionalclinical training sites throughout the state.The E&G budget entity contains 103,750,000 in non-recurring funds for various university projects.Funding in support of the H. Lee Moffitt Cancer Center, previously included in the University ofSouth Florida Health Science Center’s operating budget, is being managed centrally by the Board ofGovernors for 2006-07 and distributed directly to the center.Growth is also evident in the universities’ non-E&G budget entities. Expansion of continuingeducation initiatives, renovation, expansion, and staffing increases of student residential facilities,improvements to university parking facilities, and equipment replacement for food services toaccommodate student growth and demand are examples of increases in the Auxiliary Enterprises
budget entity. The Contracts and Grants entity reflects continued growth associated with additionalgrants activity for university research and associated projects. Student Activities expenditures areincreasing in response to the demands of an expanding student population, including areas such asmedical services, counseling, and student union operations.A series of fiscal summaries, charts, graphs, and supporting information is provided as an overviewof the State University System's fiscal operations for 2006-2007, as well as information on studentgrowth and budget changes since 1996-1997.Pursuant to Section 1011.4105, Florida Statutes, state universities had the authority to leave the stateaccounting system (FLAIR) to a university accounting system effective July 1, 2003. Five universities(USF, FAU, UCF, FGCU, and NCF) migrated to their own system on July 1, 2003. The remaining sixuniversities (UF, FSU, FAMU, UWF, FIU, and UNF) moved to their own systems on July 1, 2004.According to Section 1011.90(4), Florida Statutes, the “Expenditure analysis, operating budgets, andannual financial statements of each university must be prepared using the standard financial
reporting procedures and formats prescribed by the State Board of Education. These formats shall bethe same as used for the 2000-2001 fiscal year reports.” The State Board of Education adopted thesestandard procedures and formats on May 20, 2003.
State University System of FloridaAll Budget EntitiesActual Expenditures 1996-1997 through 2005-2006Estimated Expenditures 2006-2007 9.0 Billions 8.21 8.0 6.69 7.0 6.96 6.26 5.66 6.0 4.77 5.0 3.93 4.0 4.96 5.18 4.25 3.76 3.0 2.01996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07Includes special units, contracts & grants, auxiliaries, local funds, andfaculty practice plans.
Operating FundsPercentage of Total Expenditures by Budget EntityC&G20.16%E&G41.02%Local Funds20.41%Faculty Practice7.28%Auxiliary11.13%Total Expenditures: 6,969,397,588Actual 2005-2006C&G19.51%E&G41.30%Local Funds20.89%Faculty Practice6.95%Auxiliary11.35%Total Expenditures: 8,219,038,606Estimated 2006-2007
STATE UNIVERSITY SYSTEM OF FLORIDATOTAL POSITIONS AND EXPENDITURES2005-2006 AND 2006-2007ACTUAL EXPENDITURES 2005-2006UNIVERSITY OF FLORIDAFLORIDA STATE UNIVERSITYFLORIDA A&M UNIVERSITYUNIVERSITY OF SOUTH FLORIDAFLORIDA ATLANTIC UNIVERSITYUNIVERSITY OF WEST FLORIDAUNIVERSITY OF CENTRAL FLORIDAFLORIDA INTERNATIONAL UNIVERSITYUNIVERSITY OF NORTH FLORIDAFLORIDA GULF COAST UNIVERSITYNEW COLLEGE OF FLORIDASELF INSURANCE PROGRAMS (UF-HSC AND USF-HSC)CHALLENGE GRANTS - UNALLOCATEDSUCCEED - UNALLOCATEDINSTITUTE OF FOOD AND AGRICULTURAL SERVICESUF HEALTH SCIENCE CENTERFSU MEDICAL SCHOOLUSF HEALTH SCIENCE CENTEREDUCATIONAL AND GENERALCONTRACTS & GRANTSAUXILIARY NS DOLLARS------------------- ------------------ ------------------- ------------------- ----------------- ------------------5,156.29 512,043,2794,405.05 629,797,3291,521.35 271,360,3604,281.62 372,648,7471,379.38 166,083,1041,016.08 166,477,0251,687.75 146,765,585457.82 54,432,225166.30 19,333,0963,648.23 328,475,8592,795.17 287,137,040581.11 60,935,1992,677.06 209,508,935593.81 52,625,897322.75 43,110,9231,109.60 85,207,07599.42 19,050,08866.95 15,253,2784,123.16 346,950,485597.03 86,438,384442.30 82,889,1402,572.70 278,103,442856.47 78,246,195488.35 74,957,1281,284.33 103,261,411201.55 15,724,763135.44 21,480,118632.72 59,933,817139.47 13,751,63879.96 14,944,660202.75 16,421,8006.07 1,555,94018.21 4,639,067STATE UNIVERSITY SYSTEMESTIMATED EXPENDITURES 2006-2007UNIVERSITY OF FLORIDAFLORIDA STATE UNIVERSITYFLORIDA A&M UNIVERSITYUNIVERSITY OF SOUTH FLORIDAFLORIDA ATLANTIC UNIVERSITYUNIVERSITY OF WEST FLORIDAUNIVERSITY OF CENTRAL FLORIDAFLORIDA INTERNATIONAL UNIVERSITYUNIVERSITY OF NORTH FLORIDAFLORIDA GULF COAST UNIVERSITYNEW COLLEGE OF FLORIDASELF INSURANCE PROGRAMS (UF-HSC AND USF-HSC)CHALLENGE GRANTS - UNALLOCATEDSUCCEED - UNALLOCATED2 2 PARTNERSHIPRESEARCH AND ECONOMIC DEVELOPMENT INVESTMENTWORLD CLASS SCHOLARSCENTERS OF EXCELLENCEMOFFITT CANCER CENTERHUMAN AND MACHINE COGNITIONINSTITUTE OF FOOD AND AGRICULTURAL SERVICESUF HEALTH SCIENCE CENTERFSU MEDICAL SCHOOLUSF HEALTH SCIENCE CENTERSTATE UNIVERSITY SYSTEM 51,192,260 5,000,0001,760.41 135,382,1451,284.18 120,120,636294.62 24,949,848687.65 62,635,688------------ -------------------31,403.07 2,858,601,012 483.602,639.231,373.07632.72215.08 555,058,144 418,714,306 163,521,227 404,611,512 239,949,841 93,304,426 397,816,231 311,515,822 121,999,165 67,195,551 20,062,737 64,167,915 8,850,000 1,000,000 45,000,000 20,000,000 30,000,000 13,440,335 2,606,8481,799.43 149,635,9781,321.68 133,621,017355.05 48,418,290794.84 83,665,123------------ -------------------32,466.10 3,394,154,468 ------------------------------- ------------ -----------------11,531.24 1,404,842,6034,838.80 775,379,994 3.62209.76139.475.44 683,691,000 185,174,570 65,259,772 350,000,000 56,572,432 19,968,198 128,000,000 82,958,998 17,221,332 13,764,023 1,237,763------------------------------11,399.42 1,603,848,088 3152.5679.9618.69 305,878,343 179,414,799 25,202,864 118,600,000 47,413,934 15,766,430 99,500,000 91,081,598 33,136,427 14,081,885 3,110,377----------- -----------------4,912.05 933,186,657
STATE UNIVERSITY SYSTEM OF FLORIDATOTAL POSITIONS AND EXPENDITURES2005-2006 AND 2006-2007FACULTYLOCAL FUNDSPRACTICE PLANSSUMMARYPOSITIONS DOLLARS POSITIONS DOLLARS POSITIONSDOLLARSACTUAL EXPENDITURES 2005-2006----------------- ------------------- ----- -----------------UNIVERSITY OF FLORIDA113.25 374,177,41311,195.94 1,787,378,381FLORIDA STATE UNIVERSITY270.49 145,112,0226,947.57 850,320,898FLORIDA A&M UNIVERSITY52.11 104,699,5692,363.98 325,230,475UNIVERSITY OF SOUTH FLORIDA170.60 236,116,1247,195.11 912,664,222FLORIDA ATLANTIC UNIVERSITY87.97 115,013,2463,681.59 420,259,001UNIVERSITY OF WEST FLORIDA47.15 31,603,2461,323.12 151,113,687UNIVERSITY OF CENTRAL FLORIDA197.00 256,846,8235,359.49 773,124,832FLORIDA INTERNATIONAL UNIVERSITY84.70 87,945,5654,002.22 519,252,330UNIVERSITY OF NORTH FLORIDA87.70 30,902,1191,709.02 171,368,411FLORIDA GULF COAST UNIVERSITY31.27 9,173,466883.42 97,803,581NEW COLLEGE OF FLORIDA2.00 3,401,564229.03 26,018,371SELF INSURANCE PROGRAMS (UF-HSC AND USF-HSC) 27,788,235 27,788,235CHALLENGE GRANTS - UNALLOCATED 51,192,260SUCCEED - UNALLOCATED 5,000,000INSTITUTE OF FOOD AND AGRICULTURAL SERVICES1,760.41 135,382,145UF HEALTH SCIENCE CENTER 353,865,0391,284.18 473,985,675FSU MEDICAL SCHOOL 6,948294.62 24,956,796USF HEALTH SCIENCE CENTER 153,922,600687.65 216,558,288--------- ------------------- ------------ ------------------ ------------ -------------------STATE UNIVERSITY SYSTEM1,144.24 1,422,779,3920.00 507,794,58748,917.35 6,969,397,588 ESTIMATED EXPENDITURES 2006-2007UNIVERSITY OF FLORIDAFLORIDA STATE UNIVERSITYFLORIDA A&M UNIVERSITYUNIVERSITY OF SOUTH FLORIDAFLORIDA ATLANTIC UNIVERSITYUNIVERSITY OF WEST FLORIDAUNIVERSITY OF CENTRAL FLORIDAFLORIDA INTERNATIONAL UNIVERSITYUNIVERSITY OF NORTH FLORIDAFLORIDA GULF COAST UNIVERSITYNEW COLLEGE OF FLORIDASELF INSURANCE PROGRAMS (UF-HSC AND USF-HSC)CHALLENGE GRANTS - UNALLOCATEDSUCCEED - UNALLOCATED2 2 PARTNERSHIPRESEARCH AND ECONOMIC DEVELOPMENT INVESTMEWORLD CLASS SCHOLARSCENTERS OF EXCELLENCEMOFFITT CANCER CENTERHUMAN AND MACHINE COGNITIONINSTITUTE OF FOOD AND AGRICULTURAL SERVICESUF HEALTH SCIENCE CENTERFSU MEDICAL SCHOOLUSF HEALTH SCIENCE CENTERSTATE UNIVERSITY 90.6531.272.00 389,233,743 175,128,714 143,961,502 353,633,323 135,844,886 33,653,849 301,550,035 100,558,990 38,774,177 10,365,742 3,454,395 51,322.045,769.974,058.781,826.04883.42241.21 1,933,861,230 958,432,389 397,945,365 1,226,844,835 479,781,093 162,692,903 926,866,266 586,115,408 211,131,101 105,407,201 27,865,272 31,983,664 64,167,915 8,850,000 1,000,000 45,000,000 20,000,000 30,000,000 13,440,335 2,606,8481,799.43 149,635,978 386,760,9871,321.68 520,382,004 4,885,817355.05 53,304,107 178,059,569794.84 261,724,692------------ ------------------ ------------ ------------------ ------------ -------------------1,169.97 1,718,143,0200.00 569,706,37349,947.54 8,219,038,606
UNIVERSITY SCHEDULE I
STATE UNIVERSITY SYSTEM OF FLORIDA2006-2007 Operating BudgetSummary Schedule 11 Beginning Fund BalanceEducationalContracts& General1& -------------Local Funds ------------------Auxiliaries 3Student Act.Fin. AidConcessionsAthleticsSelf-Ins. 475,833,877 497,911,923 494,124,389 44,283,522 68,167,527 3,934,309 50,413,526 112,644,793FacultyPractice 5Summary 155,146,057 1,902,459,92323 Receipts/Revenues4 Lottery5 General Revenue6 Major Gifts7 Tuition 176,032,085 0 0 0 0 0 0 0 176,032,085 2,139,852,827 0 0 0 0 0 0 0 2,139,852,827 0 0 0 0 0 0 0 0 0 857,122,633 0 0 0 0 0 0 0 857,122,6338 Phosphate Research 7,024,183 0 0 0 0 0 0 0 7,024,1839 US Grants 8,286,146 961,517,255 55,500 0 419,828,474 0 0 0 1,389,687,37510 City or County Grants 0 29,698,776 0 0 76,938,219 0 0 0 106,636,99511 State Grants 0 125,606,015 0 0 353,032,897 0 0 5,447,953 484,086,86512 Other Grants and Donations 0 276,308,790 4,000 4,500 124,172,739 0 29,282,606 0 429,772,635 4,399,364 215,500,000 0 0 0 0 0 0 219,899,36413 Donations/Contrib. Given to the State14 Transfers 500,000 105,096,826 167,330,232 43,052,470 107,670,313 994,471 4,641,490 5,044,691 434,330,493 10,925,721 26,267,779 411,636,808 2,595,892 1,840,162 892,139 75,875,356 112,257,582 642,291,439 0 0 9,800,000 709,369 0 0 0 0 10,509,369 2,300,000 8,003,835 183,226,494 74,384,043 61,837,412 575,000 70,077,462 456,295,400 856,699,64618 Miscellaneous Receipts 10,000 34,214,525 192,873,477 4,221,449 248,490,040 1,468,967 32,974,963 116,095,407 630,348,82819 Rent 43,600 0 66,082,267 808,550 0 1,163,000 0 0 68,097,41720 Concessions 0 0 803,048 0 0 40,000 0 0 843,04821 Assessments/Services621 Other 0 0 156,500 0 0 0 0 0 36,196,86715 Sales of Goods/Services16 Sales of Data Processing Services17 Fees22 Total Receipts/Revenues 36,040,367 16,753,000 12,586,639 47,967,282 176,746 3,086,750 35,879 3,437,488 3,892,000 1,963,382 89,899,166 3,223,249,559 1,794,800,440 1,079,935,608 125,953,019 1,396,897,006 5,169,456 216,289,365 39,932,367 697,104,415 8,579,331,235 3,645,079,4862324 Operating Expenditures25 Salaries and Benefits 2,243,894,395 677,806,088 248,471,870 24,681,207 80,279,127 35,537 71,493,462 4,015,000 294,402,80026 Other Personal Services 168,258,681 255,736,528 63,414,672 11,432,515 1,386,215 0 4,251,670 28,000 3,538,439 508,046,72027 Expenses 671,225,194 506,422,336 552,375,123 48,052,653 984,149,391 3,447,846 127,759,471 27,940,664 181,602,682 3,102,975,360 20,135,908 158,496,358 25,308,594 823,027 0 0 1,182,740 7,021,601 212,968,228 0 0 0 0 0 0 0 0 0 1,733,746 0 0 0 0 0 0 0 1,733,74628 Operating Capital Outlay29 Major Gifts30 Waivers31 Coastal/Ocean Eng. Res. Lab 0 0 0 0 0 0 0 0 031 Energy Conserv/Conv. Lab 0 0 0 0 0 0 0 0 032 Institute of Government 1,017,155 0 0 0 0 0 0 0 1,017,15533 Library Resources 27,021,372 0 136,372 3,210 0 0 0 0 27,160,95434 Risk Mgmt 13,262,840 497,778 1,042,057 2,800 0 0 402,429 0 15,207,90435 Salary Incentive Payments 0 0 0 0 0 0 0 0 036 LEIP 0 0 0 0 0 0 0 0 0 45,485,325 0 115,154 0 318,752,180 0 0 0 364,352,659 0 0 0 0 0 0 0 0 0 2,034,313 0 0 0 2,355,000 0 0 0 4,389,313 0 0 0 0 0 0 0 0 0 2,395,820 135,000 0 0 0 0 0 0 2,530,82037 Financial Aid38 Water Conserv Lab39 Scholarships40 Virgil Hawkins Fellowship Program41 Regional Data Centers-SUS42 Encumbrances 0 0 0 0 0 0 0 0 043 Black Male Explorers Program 300,000 600,000 0 0 0 0 0 0 900,00044 Law Enforcement Incentive Payments 108,840 0 0 0 0 0 0 0 108,840
STATE UNIVERSITY SYSTEM OF FLORIDA2006-2007 Operating BudgetSummary Schedule 145 Electronic Data Processing46 Special Category47 Moffitt Cancer CenterEducationalContracts& General1& -------------Local Funds -------------------Auxiliaries 3Student Act.Fin. AidConcessionsAthleticsFacultyPractice 5Self-Ins.Summary 0 0 0 0 0 0 0 0 0 11,914,977 0 0 0 0 0 0 0 11,914,977 500 500 0 0 0 0 0 0 048 MPLE Program 0 0 0 0 0 0 0 0 049 FL Demo Project-Direct Costs 0 4,039,000 0 0 0 0 0 0 4,039,00050 Debt Service51 Total Operating Expenditures 300,304 115,000 42,322,815 0 0 0 5,668,876 482,715 48,889,710 3,209,089,370 1,603,848,088 933,186,657 84,995,412 1,386,921,913 3,483,383 210,758,648 31,983,664 487,048,237 7,951,315,372 431,314,5685253 Non-Operating Expenditures54 Transfers 84,944,175 155,121,153 48,081,887 13,046,652 1,728,170 4,845,142 0 124,919,289 0 17,050 550,700 0 0 0 1,000,000 0 660,000 2,227,75056 Carryforward757 Other 145,952,211 0 0 0 0 0 0 0 0 145,952,211 248,000 24,247,327 0 0 0 0 0 058 Total Non-Operating Expenditures 144,828,311 109,208,552 155,671,853 48,081,887 13,046,652 1,728,170 5,845,142 345,165,755 579,655,723 485,201,487 37,159,242 65,095,968 3,892,212 50,099,101Fund Balance Increase / Decrease( 130,668,122) 81,743,800( 8,922,902)( 7,124,280)( 3,071,559)( 42,097)( 314,425)Fund Balance Percentage Change-27.46%-1.81%-16.09%-4.51%-1.07%-0.62%55 Fixed Capital Outlay( 1,371,900) 0 24,495,327 125,579,289 603,989,856 120,593,496 239,622,946 1,926,485,930 7,948,703 84,476,889 24,026,0075960 Ending Fund Balance16.42%7.06%54.45%1. The Educational and General budget funds the general instruction, research and public service operations of the universities. Universities have accumulated ending fund balances for activities such as the implementation ofEnterprise Resource Program systems, contingency for unfunded enrollment growth, potential budget reductions, anticipated increases in utilities, and prior year encumbrances (recorded, estimated liability at year-end for ordered orreceived goods or services), and compliance with Section 1011.40(2) F.S. on maintaining a 5% reserve.2. The Contracts and Grants budget co
for the FAMU law school and FSU College of Medicine, additional FTE for the UF Veterinary Medicine Program, and implementation of new masters and doctoral programs in nursing. For 2006-2007, the Legislature has appr
