Www.uwlax.edu



University of Wisconsin-La CrosseBudget OfficeAuxiliary Budget Planning AssumptionsFiscal Year 2020-21The following budget planning assumptions are to be used to complete the FY21 budget. These assumptions will be updated as more information becomes available from UW System Budget Planning, UW-La?Crosse campus cost centers, and the State of Wisconsin. Budget requests are due in the Budget Office by March 1, 2020. Reporting ThresholdFY21 Non-Allocable Segregated Fees are anticipated to be held at a 1.5% increase from FY20 levels due to the previously estimated costs of mandated chargebacks and UWS seg fee projections that were previously submitted. The FY21 Allocable Segregated Fees are anticipated to be held constant from FY20. Room and Board rates are anticipated to be held at a 2% increase from FY20 levels due to previously estimated costs of building projects and renovations. Fringe BenefitsFor currently filled positions, use a rate that reflects your actual costs. For vacant positions, please use the following percentages (based upon averages within staff types):42.54% Unclassified positions55.79% Classified positions16.17% Graduate Assistants (outside of the academic year) 1.58% Student Help 7.65% LTEFor Graduate Assistants, health insurance should be built into the budgets based on prior year history. Student Help and Graduate Assistants do not incur fringe benefit costs during the academic year if the individual(s) are taking a full time credit load. For existing Student Help lines, it is recommended to review the actual history from the particular department to determine the appropriate percentage. EnrollmentsThe enrollment targets for budget planning are provided below and have been adjusted for FY21 based on enrollment data and changes with Transfer targets for FY21.FY20FY21Fall TermUndergrad9,1969,161Grad465440Total9,6619,601Spring TermUndergrad8,4458,420Grad410387Total8,8558,807SummerUndergrad1,4911,474Grad420416Total1,9101,889J TermNumber of Credits2,7262,571Health Insurance and RetirementHealth Insurance premiums for Gundersen will increase by 3-4% and Mayo will increase 6% effective January 1, 2020. Employer retirement costs will increase to 11.25%.Interest IncomeThe State investment fund earning rates remained constant at 2.25% as of October 1, 2019. Due to declining balances within the Non-Allocable Segregated Fee units we are anticipating a decline of $19,047 in interest revenue for the segregated fee units. WTC Contract RevenueThe WTC Contract revenue is developed based upon actual utilization and appointment data of WTC and UWL students. For FY21 the revenue assignment for the contract is outlined below based upon the FY19 utilization and is the amount that has been shared with WTC for their planning purposes. ?HealthCounselingPsychiatricTotalUsage %5.67%0.44%4.65%2017 141,306 3,781 698 145,785?Usage %6.11%0.63%8.60%2018 137,881 6,834 1,220 145,935?Usage %5.86%0.58%1.75%2019131,696 5,062 248 137,006Variance(6,185)(1,772)(973)(8,930)Salary Adjustments (Pay Plan)For FY20, a 2% state pay plan was built into the budgets for all state employees paid out on January 1, 2020. Since the 2% was paid out on January 1st, the budgets only incurred 1% of those expenses. For FY21, a 2% state pay plan will be built into the budgets for all state employees paid out on January 1, 2021. Since the 2% will be paid out on January 1st, the budgets will only incur 1% of those expenses, so an offset of 1% will be included in all salary budgets. All Redbook university staff and academic staff with satisfactory evaluations that start prior to July 1, 2020 will be eligible for the FY21 state pay plan. The Graduate Assistant base will increase 2% for the pay plan for FY21. 8. Student HelpThe student help minimum rate is $7.25 per hour. Student Help for FY21 should remain constant from FY20. Please see the student pay schedule on the Human Resources website. Classification LevelPay RatesEntry$7.25 - $9.00Intermediate$9.00 - $11.00Advanced$11.00 - $13.009. Graduate Assistants Graduate Assistantships (GA’s) may be offered from 33% (14 hours/week) or up to 50% (20 hours/week). Stipends for Graduate Assistantships are based upon the amounts scheduled for the period during which the assistantship begins and the GA base will receive the 2% Pay Plan for FY21.Grad Assistant Rates for FY20FTEAcademicOne Semester33%7,4523,72650%11,2915,646100% (FTB)22,58211,291Terminal Banked Leave AssessmentTerminal Banked Leave assessment (ALRA) should be built into all budgets for FY21. This equates to 0.22% of the University Staff salary and 0.20% of the Academic Staff salary in a particular account. Estimated FY21 ALRA RatesStaff TypeRateAcademic Staff0.20%University Staff0.22%ChargebacksThere are a number of internal and UW System chargebacks that are distributed by funding source to assess a fair share of the cost to auxiliary operations. The auxiliary chargebacks for FY21 are as follows:UnitTotal Expenses (FY19 Totals)PercentageSystem AssessmentCommon SystemOff. of Safety Loss and PreventionDOA Legal ServicesResidence Life13,211,9934.81%4,897342,40210,821424Univ. Centers4,634,79512.21%1,718120,1163,796149Food Service9,163,07524.14%3,397237,4717,504294Child Care595,6961.57%22115,43848819REC Center2,944,5077.76%1,09276,3102,41194Counseling 878,8102.32%32622,77572028Health Center2,063,5335.44%76553,4791,69066Athletics1,351,1893.56%50135,0171,10743Stadium 370,3890.98%1379,59930312Parking813,2132.14%30121,07566626Extended Learning1,929,3705.08%71550,0021,58062Total37,956,576100.00%14,070983,68431,0861,217* Common Systems obligations continue to grow with the increase with internal applications along with the 4 year phased in increase from UWS due to the acquisition of a new budget system and upgrades to HRS and SFS (Financial Data). The contribution from Administrative Overhead is also increasing for FY21 to manage the growing cost within Common Systems.Auxiliary Unit (128 only)Total Compensation(FY19 Totals) % of Total Workers Comp Liability Residence Life2,649,88726.05%67,28317,459University Center1,603,35215.76%40,71110,564Food Services375,1123.69%9,5252,471Child Care510,7315.02%12,9683,365REC Center1,114,90910.96%28,3097,346Counseling Center766,1867.53%19,4545,048Health Center1,619,194 15.92%41,11310,668Athletics244,2082.40%6,2011,609Stadium Complex47,9470.47%1,218316Parking310,449 3.05%7,8832,045Extended Learning930,0539.14%23,6156,128Total10,172,028100.00%258,27867,019Auxiliary UnitSquare Footage of BuildingPercentageProperty PremiumMunicipal ServicesUniversity Centers156,92611.39%31,53611,922Credit Union8880.06%17867Bookstore8,0080.58%1,609608Textbook7,5940.55%1,526577Food Service92,9196.74%18,6737,059REC Center138,61010.06%27,85510,530Athletics42,5683.09%8,5553,234Child Care Center8,5850.62%1,725652Residence Life840,31760.97%168,87263,839Stadium 31,5072.29%6,3322,394Parking50,3603.65%10,1203,826Municipal Seg Fee---113,428Total1,378,282100.00%276,981218,136Auxiliary UnitTotal Supplies/Capital(FY19 Totals)PercentageSTARWork CenterResidence Life4,397,08123.81%1,858394University Centers1,019,3035.52%43191Food Service8,349,25745.22%3,528748Child Care82,6600.45%357REC Center1,205,6196.53%509108Counseling Center112,6240.61%4810Health Center445,9712.42%18840Athletics1,105,2595.99%46799Stadium Complex215,4021.17%9119Parking516,0202.79%21846Extended Learning1,015,5525.50%42991Total18,464,747100.00%7,8021,653Auxiliary UnitTotal Revenue(FY19 Totals)PercentageAuxiliary ChargebackResidence Life14,014,90234.02%593,984University Centers4,875,55711.83%206,637Food Service9,310,29722.60%394,591Child Care544,9571.32%23,097REC Center2,622,9996.37%111,169Counseling Center919,2782.23%38,961Health Center2,138,4165.19%90,632Athletics1,362,9193.31%57,764Stadium Complex644,9111.57%27,333Parking1,114,3892.71%47,230Bookstore259,9690.63%11,018Textbook1,767,8364.29%74,924Extended Learning1,620,9873.93%68,701Total41,197,416100.00%1,746,041Auxiliary UnitTotal MBE Base(FY19 Totals)PercentageProcurement AssessmentResidence Life589,1846.12%1,762University Centers272,2652.83%814Food Service6,929,11471.99%20,719Child Care13,7370.14%41REC Center485,5085.04%1,452Counseling Center10,3240.11%31Health Center192,8932.00%577Athletics186,8301.94%559Stadium Complex17,6640.18%53Parking334,4233.47%1,000Extended Learning593,5126.17%1,775Total9,625,452100.00%28,783*The Procurement Assessment pays for the State Bureau of Procurement’s operations, including their personnel on staff, the use of State contracts and technology. The total cost of SBOP is charged back to the state agencies and we are assessed a percentage of that cost based on our total annual spend reported to DOA. MBE Base refers to the AP and Shop@UW transactions for specific class codes determined by DOA/System. 12. WIAC The WIAC assessment is projected to be $33,000 (applied to Athletics only).13. IT Auxiliary Support Funding PercentageDesktop SupportApplication SupportTotalUniversity Centers45% / N/A36,522-36,522Food ServiceN/A / 45%-40,76540,765Residence LifeN/A / 30%-27,17727,177Health Center20% / 10%16,2329,05925,291Counseling & Testing15% / 10%12,1749,05921,233Athletics10% / N/A8,116-8,116REC Center10% / 5%8,1164,52912,645Total100.00%81,16090,589171,749*The IT Auxiliary position amounts above include both salary and fringe and will be budgeted as revenue transfers.14.IT Network Operating CostsAuxiliary UnitNetwork TotalResidence Life720,885University Centers44,323Food Service22,116Child Care2,432REC Center62,491Counseling Center2,375Health Center3,890Stadium Complex5,055Parking11,366GPR472,991Total1,347,923*Network Model allocation is a blended model based on square footage and bandwidth utilization per unit. 15. CBORD Annual ChargesAnnual charges for CBORD are in place to cover maintenance costs, credit card fees and repair/replacement of equipment. Charges are allocated to entities based on upon the departments’ number of CBORD locations. UnitNumber of LocationsPercentage of CBORD LocationsCBORDResidence Life6312.23%2,580University Centers5410.49%2,212Dining Services295.63%1,188Bookstore20.39%82REC Center81.55%328Stadium10.19%41Athletics101.94%410Parking101.94%410Total7,25116. Green Energy SurchargeUW System assesses a Green Energy Surcharge fee to each campus. The charge distribution will be based on actual utility usage in each facility. UnitPercentage of UtilitiesFY21 AmountStudent Union4.67%686Bookstore (Union)0.23%354Credit Union (Union)0.03%39Textbook (Union)0.22%336Dining (Union)0.84%1,266Dining (Whitney Center)3.74%4,914Residence Life15.89%23,695Library (Murphys Mug)0.07%108Health Science Center3.36%5,013GPR Utility Account70.94%112,714Total149,12517. Educational AssistanceThe cost allocation model for the Educational Assistance program was developed by distributing the cost based upon 0.1210% on salary dollars associated with Redbook FTE per unit. On a $50,000 salary the annual assessment equals $60.50. The GPR portion is funded through the 102 Lapse return funds from UW System ($74,000) and the PR portion ($11,000) is allocated based upon Redbook FTE levels to achieve a total budget for the campus of $85,000. The program is reviewed annually to determine an appropriate funding target to match the demand.UnitTotal FTEEducational AssistanceResidence Life40.501,686University Centers26.711,133Food Service5.85259Child Care5.65271REC Center13.33664Counseling Center12.39798Health Center17.021,101Athletics3.00286Stadium Complex0.5013Parking4.50238Extended Learning15.351,000Total7,44718. Travel Service FeeIn FY18, UWS implemented a System-wide assessment which is allocated to each campus based on total FTE. The assessment will then support the overall UWS Travel Service program (online transactions support, group block transactions, administrative work for cancellations, after-hours service, etc.) and individual travelers will no longer be billed. The total annual cost to UWL is $44,000 which is allocated to all units based on the percentage of travel expenditures in the prior fiscal year. UnitTravel Service FeeResidence Life462University Centers63Food Service0Child Care0REC Center425Counseling Center190Health Center15Athletics7,129Stadium Complex0Parking81Extended Learning477Total8,84219. Debt Service ScheduleUnitFY21 AmountREC Center554,987University Centers1,716,889Food Service311,498Residence Life3,827,860Bookstore84,562Textbook Rental82,394UW Credit Union8,673Sports Complex126,821Total6,713,68520. FPM Chargebacksa. Labor Rates – The chargeback rates for FY21 are under development and will be finalized in January. In working with FPM we have calculated an estimate of the chargeback rates due to changes in FTE, fringes and factoring in the 2% pay plan. These adjustments led to an estimated average increase of 1.25% in the chargeback rates for FY21. b.Tip Fee – The University has a contract with Harter’s for trash collection. Harter’s has the authority to increase their costs up to 3% each year of the contract, however changes in annual cost are not confirmed until late in the fiscal year. Changes in rates can also occur if units change their tip schedule or the number of tips in a week reduces that spreads the total cost out over less tips and the cost per tip could increase. Due to an increase in tips the tip rate is projected to decrease, but we will be holding the solid waste budget lines constant within the Auxiliary budgets to protect against potential operational fluctuations in FY21.c.Campus Stores – The current markup charge on campus stores purchases is 9.50%, based on preliminary review it appears the rate will be decreasing for FY21. Custodial/Maintenance supply budgets for FY21 will be based on historical trend. d.Postage – There is not a planned change or increase to the postage model, as a result the postage budgets for FY21 should remain constant with FY20 levels. 21. UtilitiesIn developing the utility projections for the seg fee funded facilities we will be pulling 3 years of history to determine utility trends and project out an FY21 budget based on 3 year averages. The tables below show the prior year of actuals and FY21 budget. DiningUtilityFY18 ActualsFY19 ActualsFY21 BudgetElectric141,096130,239138,476Gas11,74510,88612,039Heating-Steam46,06760,66461,658Water9,8665,1817,340Sewage13,7087,27710,529Total Utilities222,482214,247230,042Residence LifeUtilityFY18 ActualsFY19 ActualsFY21 BudgetElectric501,916426,834444,500Gas8,6578,8189,523Heating-Steam279,987299,728314,700Water37,06336,16343,650Sewage48,33947,02151,800Total Utilities875,962818,564864,17322. Reserve LevelsThe University of Wisconsin-La Crosse has adopted a reporting threshold of 10% for reserve balances based upon a percentage of prior year expenditures. Please see Regent Policy 21-6 regarding Program Revenue Calculation Methodology and Fund Balances Policy and additional reporting that may be needed. Institutions should budget all anticipated expenditures for FY21. All reporting for program revenue operations (including auxiliary operations) will be based on the program revenue balances calculation methodology in Regent Policy 21-6 which states: “Program revenue balances shall be calculated subsequent to year-end reconciliation. Balances will be calculated starting with the prior year's ending cash balance, adding revenues received, and deducting expenditures made during the fiscal year. This produces the budgetary fund balance at the end of a given fiscal year. Balances will not reflect accruals for advance deposits received for future academic terms, accounts payable, or accounts receivable.” Auxiliary Unit (Fund 128 & Debt Service)FY19 Expenditures6.30.19 Fund Balance Reserve Balance PercentageUniversity Centers4,634,7951,596,85734.45%Organized Activities533,053161,97830.39%Child Care595,696(7,500)(1.26%)REC Center2,944,507839,53128.51%Counseling Center878,81040,7344.64%Health Center2,063,533484,01223.46%Athletics1,351,18918,3311.36%Stadium Complex370,389301,73181.46%Environmental Sustainability39,952129,762324.79%Municipal Services109,3374,9744.55%Total Seg Fee Units13,521,2613,570,41026.41%Parking813,213273,32033.61%Residence Life13,211,9992,911,82222.04%Food Service9,163,0751,368,07914.93%Total User Fee Units23,188,2874,553,22119.64%Grand Total36,709,5488,123,63122.13%24. Segregated Fee ReserveAny segregated fee revenue that is collected above the segregated fee budgeted levels is held in the Seg Fee Reserve. The Seg Fee Reserve is held to protect against future enrollment fluctuations and can be used for large PR funded campus projects. The below tables outline the balance in the reserve and how it has been utilized the past few years. Plans to use the reserve are discussed with Student Affairs leadership and the balance level in the reserve is reported on each year. Cash Balance Summary of Seg Fee ReserveTypeFY15 BalanceFY16 BalanceFY17 BalanceFY18 BalanceFY19BalanceAllocable178,84665,52377,13770,63070,513Non-Allocable219,097317,091706,3061,096,795785,767?Total397,943382,614783,4431,167,425856,280Seg Fee Budget11,089,91611,860,47614,385,96814,428,52114,642,157Reserve %3.59%3.23%5.45%8.09%5.84%Seg Fee Reserve Funding?ProjectFY2015FY2016FY2017 FY2019FY2020FY2021Stadium DeficitElectrical Switchgear Project223,479Child Care Roof Project328,800(64,898)REC Addition143,210(143,210)New Student Center Debt Service668,259353,280Heat Plant Fuel Reliability Project511,983EAB9,55210,343Peoplesoft Upgrade28,257Child Care Deficit23,989New Boiler Project385,482Steam Infrastructure128,494Fieldhouse Project250,000Counseling Center Remodel225,000Total Funding1,363,748353,280(208,108)573,781620,825378,494 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download