SIU Carbondale & School Of Medicine SIU Edwardsville SIU .
Fiscal Year 2020 Operating BudgetSIU Carbondale & School of MedicineSIU Edwardsville SIU System OfficesJuly 1, 2019 - June 30, 2020
FY 2020 Operating BudgetTable of contentsExecutive Summary1Table A – Operating Budget by Line Item By Line Item and Major Fund GroupsSouthern Illinois UniversitySouthern Illinois University CarbondaleSouthern Illinois University School of MedicineSouthern Illinois University EdwardsvilleSouthern Illinois University Administration & University Wide678910Table B – Revenues and Expenses by Unrestricted/Restricted FundsSouthern Illinois UniversitySouthern Illinois University CarbondaleSouthern Illinois University School of MedicineSouthern Illinois University EdwardsvilleSouthern Illinois University Administration & University Wide1112131415Table C – Operating Budget by NACUBO Functions and Major Fund GroupsSouthern Illinois UniversitySouthern Illinois University CarbondaleSouthern Illinois University School of MedicineSouthern Illinois University EdwardsvilleSouthern Illinois University Administration & University Wide1617181920Table D – FY 2020 Tuition & Fee Waivers Budget21Appendix – Description of Major Fund Groups22FY 2020 Appropriations Bill23
Fiscal Year 2020 Annual Operating BudgetExecutive SummaryThe Southern Illinois University Fiscal Year 2020 (FY20) operating budget is an essential planning andmanagement tool that covers activities occurring within a single fiscal year. The consolidated SIU Systembudget is the result of multiple budget development activities at the campus and system office levels.Activities include planning that involves campus constituencies, projection of enrollment and other revenuesources, projection of expenses, analysis of current year results compared to the budget, and thedevelopment of budget proposals.The capital budget, which supports physical assets such as buildings and infrastructure, is not includedwithin the operating budget.The FY20 budget represents a 5.8 million, or less than one percent, increase over FY19. Major revenuecategories include tuition and fees, state appropriations, indirect cost recovery, externally funded grants andcontracts, revenue bond operations, and self-supporting activities.REVENUES:The following table is a summary of SIU’s FY20 operating revenue budget:Southern Illinois University Revenue AmountChange 185,781,000203,097,60016,717,963202,142,679 607,739,242 194,899,600189,588,50015,144,744215,392,228 615,025,072 9,118,600(13,509,100)(1,573,219)13,249,549 7,285,8304.91%‐6.65%‐9.41%6.55%1.20%Restricted FundsExternal grants and contracts 128,363,819Revenue bond operations/auxiliaries131,452,309 128,640,524129,643,690 276,705(1,808,619)0.22%‐1.38%Subtotal Restricted Funds 259,816,128 258,284,214 (1,531,914)‐0.59%Total Operating Revenue Budget 867,555,370 873,309,286 5,753,9160.66%Unrestricted FundsState appropriation (tax dollars)Tuition (income fund)Indirect cost recoverySelf‐supporting activitiesSubtotal Unrestricted FundsPercentChange1
Unrestricted FundsState Appropriations – The appropriation for general operations is provided by the State of Illinois from theEducation Assistance Fund and the General Revenue Fund. SIU’s FY20 state appropriation for generaloperations totals 191,491,000, an increase of 9.1 million from FY19, or five percent. The level ofincrease is consistent with the amount allocated for higher education in the FY20 state budget.SIU also receives a number of appropriations designated for specific purposes:1.2.3.4.5.SIU Simmons Cancer Center, Springfield, 1,076,800Daily Egyptian, Carbondale, 62,800National Corn to Ethanol and Ethanol Research Center, Edwardsville, 1,000,000Pharmacy Practice Education or Training Programs, Edwardsville, 1,250,000License Plate Sales, scholarships, 19,000For FY20, the amount of appropriated funding for special purposes is unchanged from the prior year.The total of all SIU appropriations for FY20 is 194,899,600, an increase of 4.68 percent from FY19.Income Fund (tuition revenue) – The proposed FY20 budget for tuition revenue is 189.6 million, a decreaseof 13.5 million (a decrease of 10.7 million for Carbondale and 3.7 million for Edwardsville), or 6.6percent, from FY19. The budget includes 157.6 million for tuition generated from on-campus courses and 27.3 million from distance education. Distance education includes face-to-face course delivery at offcampus sites as well as on-line classes. The income fund budget is net of statutorily mandated anddiscretionary institutional waivers of 54.6 million. During FY19, 45 percent of the tuition waivers weregranted to undergraduates and 55 percent to graduate and professional students; FY 20 is expected to besimilar.Indirect Cost Recovery - Indirect cost recovery funds primarily result from federally-funded sponsoredresearch and public service programs.Self-supporting activities – Revenue for self-supporting activities is generally derived from student fees orthe sale of services. These units may be self-supporting in whole or in part. The activities include a widerange of operations which are directly related to instruction, research or public service or support the overallobjectives of the University. Examples include SIU Press, University farms, Broadcasting Service, WSIE Radio,Information Technology fee, Facilities Maintenance fee, School of Medicine clinical support, Dental clinic andTextbook Services.Restricted FundsExternal grants and contracts – These programs include federally-funded research and public service grantsas well as programs sponsored by state, other governmental, and private agencies. The category alsoincludes student financial aid, including federally funded Pell and SEOG grants and state funded MAP(Monetary Assistance Program) and AIM High grants.Revenue bond operations (auxiliaries) – Mandatory student fees which are paid in support of facilitiesfunded by the Housing and Auxiliary Facilities System bonds are subject to external restrictions andtherefore budgeted as restricted funds. This includes revenues from residence and dining halls, athleticfacilities, student centers, student health facilities, student recreation centers, parking, and others. Revenuebond operations also includes the activity of the Medical Facilities System.2
EXPENSES:Operating expenses are grouped according to classifications which are generally based on expenditurecategories defined in the State Finance Act. Expenses from restricted funds are made in accordance with theprovisions of the external contract, agreement, or other document created in support of the funding.The following table provides a summary of SIU’s FY20 operating expense budget:Southern Illinois University Expense AmountChangeUnrestricted FundsPersonal services 15,711,548Contractual Services105,673,530Awards and grants31,098,764Other expenses47,012,284Transfers to debt service and reserves287,286Subtotal Unrestricted Funds 607,120,282 3355,989,991296,286 624,296,077 977,7079,000 %3.13%2.83%Restricted FundsPersonal services EquipmentCommodities/suppliesContractual ServicesAwards and grantsOther expensesTransfers to debt service and 75,01626,140,89627,916,861 ,725,42228,528,619 9%Subtotal Restricted Funds 263,416,533 265,621,766 2,205,2330.84%Total Operating Expense Budget 870,536,815 889,917,843 19,381,0282.23%PercentChangeIt should be noted that funds which are classified in the budget as unrestricted are used with somediscretion by each campus to fulfill its mission except for campus-specific fees and other specific charges. Incontrast, restricted funds are used solely for purposes stipulated by external providers.Expenses for personal services are 65 percent of the unrestricted funds budget. This budget line includessalaries paid to faculty, staff and student employees. Taken as a whole, 55 percent of SIU’s operatingbudget is devoted to personal services expenses.3
After personal services, the largest single line item in the restricted funds budget is awards and grants. Thisprimarily consists of student scholarship payments funded by federal Pell and SEOG grants as well as theState of Illinois MAP and AIM High grant programs.Operating Budget SchedulesThe operating budget includes a series of tables presented for Southern Illinois University, Carbondale,School of Medicine, Edwardsville, and Administration and University Wide System Offices that providesbudgets by line item and major fund groups, revenues and expenses by unrestricted and restricted funds,the operating budget by NACUBO functions and major fund groups, and tuition and fee waivers budgets. Acopy of the FY20 appropriations bill is also included.For expenditure purposes, revenues from state appropriated funds and the income fund (tuition revenue)are combined in the “general operating budgets” allocated to campus units.The operating budget of the university does not include budgets associated with the university’s eight relatedorganizations, including the foundations, alumni associations, research parks, SIU Physicians & Surgeons,Inc., and the SIUE East St. Louis Charter School.The budget also does not include an amount for state payments on behalf of SIU. These payments representthe employer’s share of the cost of pension and health benefits for university employees.In table C, expenditures are listed by function within major revenue categories. The National Association ofCollege and University Business Officers (NACUBO) created functional classifications for universityexpenditures in order to standardize the reporting across colleges and universities. The standardclassifications are listed below:Instruction – Expenditures for all activities that are part of the university’s instruction program, includingcredit and noncredit courses.Research – Expenditures for activities specifically organized to produce research whether funded by anexternal agency or separately budgeted by an organizational unit with SIU. This function also includesresearch centers.Public service – Expenditures for activities established primarily to provide non-instructional servicesbeneficial to individuals and groups external to the university. It includes community services and publicbroadcasting services.Academic support – Expenditures to provide support services for the university’s primary missions ofinstruction, research, and public service. It includes libraries, museums, academic administration, (I will addto this)Student services – Expenditures for activities which have the primary purpose of contributing to thestudent’s well-being and intellectual, cultural and social development outside the context of the formalinstruction program. It includes student services such as admissions and records, financial aidadministration, registrar, counseling, career services, and student health services.Institutional support – Expenditures for central activities concerned with the management and long-rangeplanning of the SIU system; fiscal operations including business and audit functions; human resourcesadministration; safety and security functions; and development and alumni relations including fund raising.4
Operation and maintenance of plant – Expenditures for the administration, supervision, operation,maintenance and protection of the university’s physical plant, including building maintenance, utilities,landscape and grounds maintenance, and major repairs and renovations.Scholarships and fellowships – Expenditures in the form of grants to students selected by the university orfrom other programs, including stipends and awards.Auxiliary enterprises – Expenditures for operations which are not directly related to instruction, research, orpublic service units but which exist to furnish goods or services to students, faculty and staff, Examplesinclude residence halls, food service, bookstores, student unions, student health centers, and studentrecreation facilities.5
Table ASouthern Illinois UniversityFY 2020 Operating Budgetby Line Items and Major Fund GroupsAppropriatedFundsIncomeFundsGrants andContracts (1)Indirect CostRecoveryRevenue BondOperationsSelf-SupportingActivitiesAll Funds2020 TotalsRevenue 194,899,600 0 0 0 0 0 194,899,600TuitionGeneral Revenue (Tax Dollars)0184,960,7000000184,960,700Student rest 368Sales & Services / Other 6,842,650417,468,073 194,899,600 189,588,500 128,640,524 15,144,744 129,643,690 215,392,228 873,309,286 490,963,367Total RevenueExpenditures 187,256,985 95,357,697 29,716,555 2,367,346 55,272,704 120,992,080TravelPersonal al ServicesGroup 400046,3001,190,4591,062,1666,840,525Operation of Automotive ,824,905Total Expenditures & Transfers 194,899,600 191,298,100 128,640,524 8,556,078 136,981,242 229,542,299 889,917,843Planned Operating Results ( /-)006,588,666Fund Balance Available 25,493,923Social Security/MedicarePermanent ImprovementsOther ExpensesAwards & GrantsTransfers to Debt Service & Reserves(1,709,600)(7,337,552) 22,540,864(14,150,071)(16,608,557) 38,518,760Notes:(1) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant, therefore the cash balance is reflected as zero.6
Table A SIUCSouthern Illinois University CarbondaleFY 2020 Operating Budgetby Line Items and Major Fund GroupsAppropriatedFundsIncomeFundsGrants andContracts (1)Indirect CostRecoveryRevenue BondOperationsSelf-SupportingActivitiesAll Funds2020 TotalsRevenue 96,935,300 0 0 0 0 0 96,935,300TuitionGeneral Revenue (Tax Dollars)074,500,000000074,500,000Student rest Income00165,20015,00091,300680,300951,800Sales & Services / Other ,109,700 96,935,300 76,500,000 68,439,000 2,619,400 42,164,400 52,354,700 339,012,800Total RevenueExpendituresPersonal Services 93,437,500 33,396,300 14,267,600 251,900 14,067,900 20,857,200 ntractual ServicesGroup InsuranceOperation of Automotive EquipTelecommunicationSocial 5,900643,70000119,500116,5002,245,600Permanent Improvements000004,000,0004,000,000Other ,709,300000011,530,700011,530,700 96,935,300 76,500,000 68,439,000 2,619,400 47,859,300 62,411,200 354,764,2000000Fund Balance Available 3,561,900Awards & GrantsTransfers to Debt Service & ReservesTotal Expenditures & TransfersPlanned Operating Results ( /-)Notes:(1) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant, therefore the cash balance is reflected as zero.(5,694,900) 6,794,700(10,056,500)(15,751,400)( 20,411,300)7
Table A SOMSouthern Illinois University School of MedicineFY 2020 Operating Budgetby Line Items and Major Fund GroupsAppropriatedFundsIncomeFundsGrants andContracts (1)Indirect CostRecoveryRevenue BondOperationsSelf-SupportingActivitiesAll Funds2020 TotalsRevenueGeneral Revenue (Tax Dollars) 35,953,600 0 0 0 0 0 35,953,600Tuition013,348,800000013,348,800Student Fees071,000000071,000Interest Income019,5000275,00015,000100,200409,700Sales & Services / Other 3,843,000 35,953,600 13,439,300 14,000,000 9,056,400 45,260,900 115,915,900 233,626,100Total RevenueExpendituresPersonal Services 34,876,800 3,847,200 4,636,200 1,421,100 29,728,000 84,438,000 1,162,2004,209,8007,236,900Contractual ,20044,988,700Group n of Automotive 00017,40026,900546,400244,3001,174,000Social Permanent 066,800833,3001,076,80002,217,500Awards & GrantsOther Expenses0766,5000Transfers to Debt Service & Reserves00001,930,90001,930,900Total Expenditures & Transfers 35,953,600 15,148,900 14,000,000 2,672,200 45,260,900 112,913,800 225,949,400Planned Operating Results ( /-)006,384,20003,002,1007,676,700Fund Balance Available 20,237,600 2,806,400 12,819,300(1,709,600)Notes:(1) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant, therefore the cash balance is reflected as zero.8
Table A SIUESouthern Illinois University EdwardsvilleFY 2020 Operating Budgetby Line Items and Major Fund GroupsAppropriatedFundsIncomeFundsGrants andContracts (1)Indirect CostRecoveryRevenue BondOperationsSelf-SupportingActivitiesAll Funds2020 TotalsRevenueGeneral Revenue (Tax Dollars) 58,491,000 0 0 0 0 0Tuition097,111,900000097,111,900Student Fees00007,956,18924,602,35632,558,545Interest Income0250,00000139,446850,9901,240,436Sales & Services / Other 0,784105,821,307 58,491,000 99,649,200 46,201,524 3,398,944 42,218,390 45,264,130 295,223,188Total Revenue 58,491,000Expenditures 55,928,000 58,114,197 10,812,755 694,346 11,476,804 14,670,093 151,696,195TravelPersonal 396,605,129CommoditiesContractual 1,655,13840,247,6722,075,908Group Insurance01,700,00000188,059187,849Operation of Automotive 192Social ermanent 1,576,593Awards & ansfers to Debt Service & Reserves000015,067,019296,28615,363,305 58,491,000 99,649,200 46,201,524 3,194,478 43,861,042 52,359,801 303,757,045000204,466Fund Balance Available 1,403,022Other ExpensesTotal Expenditures & TransfersPlanned Operating Results ( /-)(1,642,652) * 12,939,764(7,095,671) **(8,533,857) 45,429,613Notes:(1) Grants and Contracts - Revenues received from external sources match expenditures over the life of the grant, therefore the cash balance is reflected as zero.* The negative Planned Operating Result for Revenue Bond Operations includes 525,000 in Board approved non-mandatory transfers to RRR and planned draw down of prior year cash reserves in Housing.** The negative Planned Operating Result for Self-Supporting Activities is due to a planned draw down of prior year cash reserves in order to complete previously approved projects paid for from the Facilities Fee.9
Table A Admin & UWSSouthern Illinois University Administration & University WideFY 2020 Operating Budgetby Line Items and Major Fund GroupsAppropriatedFundsIncomeFundsGrants andContractsIndirect CostRecoveryRevenue BondOperationsSelf-SupportingActivitiesAll Funds2020 TotalsRevenueGeneral Revenue (Tax Dollars) 3,519,700 0 0 0 0 0 3,519,700Tuition0000000Student Fees0000000Interest Income00000233,432233,432Sales & Services / Other Income00070,00001,624,0661,694,066 3,519,700 0 0 70,000 0 1,857,498 5,447,198 3,014,685 0 0 0 0 1,026,787 4,041,47233,077001,000030,50064,577Total RevenueExpendituresPersonal 0612,469992,435Contractual ServicesGroup Insurance30,300002,60007,01739,917Operation of Automotive 06,00034,350Social Security/Medicare47,7220000047,722Permanent Improvements0000000Other Expenses00000150,000150,000Awards & Grants0000000Transfers to Debt Service & Reserves0000000 3,519,700 0 0 70,000 0 1,857,498 5,447,1980000000Fund Balance Available 291,401 0 681,147Total Expenditures & TransfersPlanned Operating Results ( /-)10
Table BSouthern Illinois UniversityRevenues and Expenses by Unrestricted/Restricted Funds20192020 Change% ChangeRevenues by SourcesUnrestricted FundsState appropriations (tax dollars) 185,781,000 194,899,6009,118,6004.9%Tuition (Income r 5,144,744(1,573,219)-9.4%Self-supporting otal Unrestricted Funds607,739,242615,025,0727,285,8301.2%Indirect cost recoveryRestricted FundsExternal grants and contracts128,363,819128,640,524276,7050.2%Revenue Bond 753,9160.7%Subtotal Restricted FundsCAMPUS TOTAL INCOME Expenditures867,555,370 2019873,309,2862020 Change% ChangeUnrestricted FundsPersonal services Equipment395,023,854 %Awards and grants31,098,76430,407,433(691,331)-2.2%Other ual servicesTransfers to debt service and reservesSubtotal Unrestricted 08,6312,765,194356,56314.8%Restricted FundsPersonal 8,28113,6460.2%Contractual services55,905,30453,827,856(2,077,448)-3.7%Awards and grants62,175,01659,387,135(2,787,881)-4.5%Other expenses26,140,89627,725,4221,584,5266.1%Transfers to debt service and 265,621,7662,205,2330.8%Subtotal Restricted FundsCAMPUS TOTAL EXPENDITURES 870,536,815 889,917,84319,381,0282.2%11
Table B SIUCSouthern Illinois University CarbondaleRevenues and Expenses by Unrestricted/Restricted Funds20192020 Change% ChangeRevenues by SourcesUnrestricted FundsState appropriations (tax dollars) 93,192,900 96,935,3003,742,4004.0%Tuition (Income 600)-2.8%Self-supporting total Unrestricted Funds242,131,600228,409,400(13,722,200)-5.7%Other IncomeIndirect cost recoveryRestricted FundsExternal grants and ue Bond otal Restricted FundsCAMPUS TOTAL INCOME Expenditures359,540,500 2019339,012,8002020(20,527,700)-5.7%% Change ChangeUnrestricted FundsPersonal services147,942,900(3,157,750)-2.1%Equipment ,300,9007,782,800481,9006.6%Contractual s and grants14,244,15013,640,600(603,550)-4.2%Other s to debt service and reservesSubtotal Unrestricted Funds151,100,650 1.6%Restricted FundsPersonal 3,600(53,600)-1.1%Contractual services26,393,50025,585,700(807,800)-3.1%Awards and her expensesTransfers to debt service and reservesSubtotal Restricted FundsCAMPUS TOTAL EXPENDITURES 362,714,000 354,764,200(7,949,800)-2.2%12
Table B SOMSouthern Illinois University School of MedicineRevenues and Expenses by Unrestricted/Restricted Funds20192020 Change% ChangeRevenues by SourcesUnrestricted FundsState appropriations (tax dollars) 34,292,800 35,953,6001,660,8004.8%Tuition (Income ampus0000.0%Other ,255,500)-12.2%Self-supporting otal Unrestricted Funds153,566,000174,365,20020,799,20013.5%Indirect cost recoveryRestricted FundsExternal grants and contracts14,000,00014,000,00000.0%Revenue Bond 07.1%56,251,20059,260,9003,009,7005.4%Subtotal Restricted FundsCAMPUS TOTAL INCOME Expenditures209,817,200 2019233,626,100202023,808,90011.3%% Change ChangeUnrestricted FundsPersonal services Equipment112,477,900 iesContractual servicesAwards and grantsOther expensesTransfers to debt service and reservesSubtotal Unrestricted .4%16,879,90015,878,500(1,001,400)-5.9%Restricted FundsPersonal servicesEquipmentCommodities/suppliesContractual services0000.0%Other expensesAwards and grants3,932,6004,076,100143,5003.6%Transfers to debt service and 60,9003,009,7005.4%Subtotal Restricted FundsCAMPUS TOTAL EXPENDITURES 208,157,300 225,949,40017,792,1008.5%13
Table B SIUESouthern Illinois University EdwardsvilleRevenues and Expenses by Unrestricted/Restricted Funds20192020 Change% ChangeRevenues by SourcesUnrestricted FundsState appropriations (tax dollars) 54,848,300 58,491,0003,642,7006.6%-3.8%Tuition (Income ampus8,730,3008,843,900113,6001.3%Other 98,944(241,119)-6.6%Self-supporting activitiesIndirect cost recovery44,871,12845,264,130393,0020.9%Subtotal Unrestricted Funds206,665,091206,803,274138,1830.1%Restricted FundsExternal grants and contracts42,501,81946,201,5243,699,7058.7%Revenue Bond 19)-3.3%86,156,02888,419,9142,263,8862.6%Subtotal Restricted FundsCAMPUS TOTAL INCOME Expenditures292,821,119 2019295,223,18820202,402,069 Change0.8%% ChangeUnrestricted FundsPersonal services Equipment127,415,035 9%Contractual services29,230,21927,884,016(1,346,203)-4.6%Awards and grants15,912,81415,933,53320,7190.1%Other s to debt service and reservesSubtotal Unrestricted 81890,294(56,887)-6.0%-8.6%Restricted FundsPersonal ctual 68,248)-2.1%Awards and grants22,568,46625,318,4352,749,96912.2%Other s to debt service and 0,062,5663,303,3333.8%Subtotal Restricted FundsCAMPUS TOTAL EXPENDITURES 294,288,964 303,757,0459,468,0813.2%14
Table B Admin& UWSSouthern Illinois University Administration &University WideRevenues and Expenses by Unrestricted/Restricted Funds20192020 Change% ChangeRevenues by SourcesUnrestricted FundsState appropriations (tax dollars) 3,447,000 3,519,70072,7002.1%Tuition (Income fund)On-Campus000n/aOff-Campus000n/aOther Income000n/a70,00070,00000.0%Self-supporting activities1,859,5511,857,498(2,053)-0.1%Subtotal Unrestricted Funds5,376,5515,447,19870,6471.3%Indirect cost recoveryRestricted FundsExternal grants and contracts0000.0%Revenue Bond otal Restricted FundsCAMPUS TOTAL INCOME Expenditures5,376,551 20195,447,1982020% Change ChangeUnrestricted FundsPersonal services4,041,47211,203Equipment ontractual servicesAwards and grantsOther expensesTransfers to debt service and reservesSubtotal Unrestricted Funds4,030,269 471.3%Restricted FundsPersonal s0000.0%Contractual services0000.0%Awards and grants0000.0%Other expenses0000.0%Transfers to debt service and res
Jul 01, 2019 · The capital budget, which supports physical assets such as buildings and infrastructure, is not included within the operating budget. The FY20 budget represents a 5.8 million, or less than one percent, increase over FY19. Major revenue categories include tuition and fees, state appropriati
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ABOUT THE RURAL HEALTH SUMMIT Southern Illinois University (SIU) Medicine Department of Population Science and Policy, SIU Paul Simon Public Policy Institute, SIU Medicine Center for Rural Health and Social Service Development and University of Illinois Chicago School of Public Health continued the work
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