Nevada System Of Higher Education

Transcription

1 Nevada System Of Higher Education System Administration University of Nevada, Reno University of Nevada, Las Vegas College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College Desert Research Institute Nevada State College (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 1 of 260

2 NEVADA SYSTEM OF HIGHER EDUCATION BOARD OF REGENTS Mr. Rick Trachok, Chair Mr. Michael B. Wixom, Vice Chair Dr. Andrea Anderson Mr. James Dean Leavitt Mr. Cedric Crear Mr. Sam Lieberman Mr. Robert Davidson Mr. Kevin C. Melcher Dr. Mark W. Doubrava Mr. Kevin J. Page Dr. Jason Geddes Ms. Allison Stephens Mr. Trevor Hayes Mr. Scott Young, Acting Chief of Staff OFFICERS OF THE NEVADA SYSTEM OF HIGHER EDUCATION Mr. Daniel J. Klaich, Chancellor Nevada System of Higher Education Dr. Marc Johnson, President University of Nevada, Reno Dr. Michael D. Richards, President College of Southern Nevada Dr. Maria Sheehan, President Truckee Meadows Community College Dr. Stephen G. Wells, President Desert Research Institute Dr. Len Jessup, President University of Nevada, Las Vegas Dr. Mark A. Curtis, President Great Basin College Mr. Chester Burton, President Western Nevada College Mr. Bart Patterson, President Nevada State College Document Prepared by the Finance Department Office of the Chancellor (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 2 of 260

3 NEVADA SYSTEM OF HIGHER EDUCATION STATE-SUPPORTED OPERATING BUDGET FISCAL YEAR TABLE OF CONTENTS Overview... 5 Appropriation/Authorization Summary Capital Improvement Program Summary Tables Revenues by Source Allocation of Resources by Appropriation Area Allocation of Resources by Budget Function Allocations of Resources by Expenditure Object Student Headcount Enrollment Annualized Student Full-Time Equivalent Enrollments State Supported Detail System Administration System Computing Services Silver State Opportunity Grant NSHE Special Projects University of Nevada, Reno Intercollegiate Athletics, UNR Statewide Programs, UNR Cooperative Extension Service Agricultural Experiment Station School of Medicine University Press Business Center North State Health Lab University of Nevada, Las Vegas Intercollegiate Athletics, UNLV Law School Statewide Programs, UNLV Dental School School of Medicine, UNLV Business Center South Desert Research Institute Truckee Meadows Community College College of Southern Nevada Western Nevada College Great Basin College Nevada State College Funded Perkins Loans Education for Dependent Children Performance Pool W.I.C.H.E. Loan Fund W.I.C.H.E. Administration (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 3 of 260

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5 NEVADA SYSTEM OF HIGHER EDUCATION STATE-SUPPORTED OPERATING BUDGET Fiscal year OVERVIEW The Nevada System of Higher Education (NSHE) budget is comprised of 8 institutions and central administration: University of Nevada, Reno University of Nevada, Las Vegas Nevada State College Henderson Desert Research Institute College of Southern Nevada Great Basin College Truckee Meadows Community College Western Nevada College System Administration By action of the 2015 Legislature (Senate Bill 514) two new budget accounts were created, the Silver State Opportunity Grant and the University of Nevada Las Vegas School of Medicine. Additionally, the Trust Account for the Education of Dependent Children, established by the 1995 Legislature as a non-executive budget requiring specific legislation for General Fund appropriations, was included as an appropriation area budget within the NSHE. The fund supports specific educational costs incurred by dependent children of Public Safety Officers killed in the line of duty. Biennial Budget As with other state agencies, NSHE receives legislative appropriations and authorization for its operating budget on a biennial cycle. Fiscal years (FY 16) and (FY 17) comprise this biennium. General Fund appropriations for the benefit of the NSHE were $499.3 million in FY 15, of which, $6.6 million was appropriated to the State Board of Examiners (BOE) for salary adjustments, which were not available for distribution at year end due to State Budget Reductions. The 2015 Legislature appropriated General Funds for the benefit of the NSHE of $543.9 million for FY 16 and $571.4 million for FY 17, of which, $4.8 million and $14.4 million was appropriated to the BOE respectively for cost of living increases. The FY 16 and FY 17 appropriated amounts represent an increase in general fund support, over FY 15, of 8.9% and 14.4% respectively. In FY 15, general fund appropriations accounted for 65.4% of the total State Supported compared to 64.7% and 64.8% in FY 16 and FY 17 respectively. (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 5 of 260

6 The other non-appropriated revenue sources authorized in the State Supported Operating Budget, i.e., student fee revenues, federal and county funds and investment income funds, total $297.1 million in FY 16 and $310.3 million in FY 17 compared to $264.4 million in FY 15 representing a percentage increase of 12.4% and 15.5% respectively over FY 15. Authorized non-general fund revenues accounted for 34.6% of the total State Operating Budget in FY 15 compared to 35.3% in FY 16 and 35.2% in FY 17. Student fee revenues from registration fees, non-resident tuition and miscellaneous student fees, total $290.8 million in FY 16 and $305.0 million in FY 17 compared to $258.0 million in FY 15 representing a percentage increase of 4.9% and 18.2% increase respectively over FY 15. Student fee revenues accounted for 33.3% of the total State in FY 15 compared to 34.6% in FY 16 and 34.6% in FY 17. Note: (FY16) The following unexpended student fee balances have been balanced forward from FY15 into FY16, for authorized purposes as authorized in Senate Bill 521Section 8: University of Nevada, Reno $ 870,000 Student Registration Fees The Board of Regents approved the following per credit hour student registration fees for the NSHE institutions for FY16 and FY17: The University undergraduate and Community College upper and lower division registration fees increased by 4% in FY 16 over FY 15 and by 4% in FY 17 over FY 16. The State College undergraduate fee increased by 2.5% in FY 16 over FY 15 and by 3.5% in FY 17 over FY 16. The University graduate fee was not increased in either FY 16 or FY 17. Per Credit Hour Registration Fee FY 16 FY 17 Reg Fee Reg Fee University Undergraduate $ $ University Graduate $ $ State College Undergraduate $ $ Community College Upper Division $ $ Community College Lower Division $88.00 $91.50 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 6 of 260

7 Formula Funding and Allocation: The 2015 Legislature continued funding the NSHE state supported instructional budgets utilizing the funding formula adopted by the 2013 Legislature based upon the recommendation of the Interim Legislative Committee to Study the Funding of Higher Education (SB 374) and distributing General Fund appropriations based on the instructional institution s FY 14 resident weighted student credit hours (WSCH) completed. The Legislature funded the instructional budgets caseload adjustments resulting from an increase in the FY 14 WSCH over the FY 12 WSCH, adjusted for the removal of F grades for non-attendance. Performance Funding For FY 16, the Interim Legislative committee to study the funding of Higher Education (SB 374) recommended a 10% carve out from each institution s general fund appropriation that would be earned back based upon performance criteria recommended by the Board of Regents. The Committee recommended that the rate increase by 5% each year through The carve-out for the initial year (FY 2015) was 5 percent and is increased by 5 percent each succeeding year until it reaches 20 percent in FY Note: Performance Funding (FY16) The performance criteria resulted in the following unearned carve out for the following institutions: University of Nevada-Las Vegas $ 318,456 Appropriations Area Transfer: The 2015 Appropriations Act (SB 514) provides that amounts appropriated to the NSHE may be transferred between appropriation areas with the approval of the Interim Finance Committee upon the recommendation of the Governor. (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 7 of 260

8 Cost of Living Adjustment: The 2015 Legislature approved, in AB 489 Section 7, to effect increases in salaries for both classified and professional employees appropriated from the State General Fund to the State Board of Examiners an allocation of approximately 1% (FY16) and 2% (FY17) for the purpose of meeting any deficiencies which may be created between the appropriated money of the Nevada System of Higher Education as fixed by the 78 th Session of the Nevada Legislature and the requirements for salaries of both classified and professional personnel of the Nevada System of Higher Education necessary under the adjusted pay plan, except those employees whose salaries have been retained, to become effective on July 1, Note: Classifed Step and Professional Merit (FY16 & FY17) NSHE Classified employee step increases were funded for FY 16 and FY 17. Merit funding for the professional employees of the NSHE was not funded in FY 16 and FY 17. Budgeted Reserves/ Employee Furloughs: The 2015 Legislature eliminated the furlough requirement for state employees including NSHE classified and professional employees for FY16 & FY17. Fringe Benefit Rates: Health Insurance Rates: The employer contribution to the Public Employee s Benefit Program for employee health insurance was increased from FY 13 levels. Health Insurance (annual) FY 16 FY 17 $ 8, $8, Retirement Rate: The retirement rate for employees that participate in the PERS Employer Paid Reduced Salary Program was increased from FY 15 levels. Likewise the rate for employees who are PERS Employee/ Employer Paid as well as NSHE professional staff that are in the Retirement Plan Alternative increased as well. FY 16 FY 17 Employer Paid Adjusted Rate 29.00% 29.00% Employee/ Employer Paid Rate 14.50% 14.50% (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 8 of 260

9 Personnel Assessment: The personnel assessment rate is charged to classified salaries to fund the State Personnel Department s administration of the classified personnel program. The rate decreased slightly from FY 15 amounts. FY 16 FY 17 Personnel Assessment 0.61% 0.60% The personnel assessment is also assessed on classified salaries in self-supporting NSHE budgets and as such, the NSHE total remittance for the personnel assessment will be higher than the appropriated amounts. Retired Employee Group Insurance: The Retired Employee Group Insurance Assessment (REGIA) is assessed on salaries to fund future group health insurance liabilities for future state retirees. Both the FY 16 and FY 17 rate are slightly decreased from the FY 15 rate. FY 16 FY 17 REGIA 2.13% 2.36% Employees hired after January 1, 2012 will not be eligible for the retired employee group insurance subsidy, however salaries for all employees, regardless of program participation, will be included in the assessment. REGIA is also assessed on salaries in self-supporting NSHE budgets and as such, the NSHE total remittance for REGIA will be higher than the appropriated amounts. The REGIA rate will be assessed on actual salaries. Workers Compensation: The rate for the NSHE self-funded workers compensation program remained unchanged from FY 15 at 1.50% of salaries up to $36,000, which limits an individual contribution to a maximum of $540/calendar year. It will be charged against actual gross salaries, adjusted for furloughs. Unemployment Compensation: The unemployment compensation rate, as a percentage of total actual gross salaries remains the same as FY15 and was last adjusted in FY 14 due to decreased expenditures from layoffs. FY 16 FY 17 Unemployment Compensation.20%.20% (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 9 of 260

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11 NEVADA SYSTEM OF HIGHER EDUCATION APPROPRIATION/AUTHORIZATION SUMMARY, 78th Legislative Session Legislation Appropriation Area Description Appropriation SB514 NSHE State Appropriated Operating Funds 538,290, ,089,889 1,094,380,648 AB490 NSHE Authorization of Non appropriated Revenues 296,340, ,456, ,796,768 AB489 NSHE Board of Examiners COLA 1% ('16) 2% ('17) 4,761,688 14,423,129 19,184,817 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 11 of 260

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13 REPORT TO THE BOARD OF REGENTS ON THE FINAL ACTIONS OF THE 78 TH SESSION OF THE LEGISLATURE ON THE NSHE CAPITAL IMPROVEMENT BUDGET AB 491, the Capital Improvement Program of the State Public Works Board, contained 2 NSHE projects: The NSHE deferred maintenance program (HECC/SHECC) was approved at its historic $15,000,000 biennial funding level. The construction of the UNLV Hotel College Academic Building was approved. Construction costs totaling $48,790,834 were approved for the biennium, with the State and UNLV equally funding the project, at $24,395,419 each. (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 13 of 260

14 NEVADA SYSTEM OF HIGHER EDUCATION HECC/SHECC-funded Deferred Maintenance Allocation by Institution 2016 CIP Institution $10M HECC Distribution [1] $5M SHECC Distribution [2] $15M Distribution CSN $ 1,513,716 $756,858 $2,270,574 DRI $ 276,866 $138,433 $415,298 GBC $ 245,809 $122,904 $368,713 NSC $ 118,760 $59,380 $178,140 TMCC $ 562,342 $281,171 $843,512 UNLV $ 3,281,669 $1,640,834 $4,922,503 UNR $ 3,477,509 $1,738,755 $5,216,264 WNC $ 323,330 $161,665 $484,995 System Administration $ 66,667 $33,333 $100,000 "Contingency Pool" $ 133,333 $66,667 $200,000 $ 10,000,000 $5,000,000 $15,000,000 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 14 of 260

15 Summary Tables (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 15 of 260

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17 Nevada System of Higher Education State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund 473,832, % 490,583, % 16,751, % Performance Fund 18,899, % 40,109, % 21,210, % Peformance Fund - Prior Year % 27, % 27, Peformance Fund - Carried Forward % 318, % 318, AB 511 Salary Restoration 6,576, % % -6,576, AB 489 BOE COLA 1% % 5,066, % 5,066, IFC - SB 514 Section % 7,746, % 7,746, State Appropriation 499,307, % 543,852, % 44,544, % OTHER REVENUE SOURCES Registration Fees 199,982, % 222,591, % 22,608, % Non-Resident Tuition 55,808, % 65,424, % 9,615, % Miscellaneous Student Fees 2,244, % 2,869, % 625, % Discretionary Funds 165, % 165, % % County Funds 571, % 591, % 19, % Federal Funds 3,015, % 3,000, % -15, % Operating Capital Investment 1,477, % 1,400, % -77, % Miscellaneous 154, % 150, % -4, % WICHE Loan Payments 87, % % -87, WICHE Stipend Repayments 95, % % -95, WICHE Interest on Loans 84, % % -84, WICHE Fines & Penalties 1, % % -1, WICHE Early Loan Repayments 25, % % -25, Balance Forward from '14 653, % % -653, Balance Forward from ' % 870, % 870, Other Revenue Sources 264,366, % 297,061, % 32,695, % TOTAL REVENUE 763,674, % 840,913, % 77,239, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 17 of 260

18 Nevada System of Higher Education State Supported Allocation of Resources by Appropriation Area , Operating % of Operating % of Revenue by Source Budget Budget $ % System Administration 4,476, % 4,759, % 282, % System Computing Services 16,972, % 17,616, % 643, % Silver State Opportunity Grant % 2,500, % 2,500, NSHE Special Projects 1,982, % 1,993, % 10, % University of Nevada, Reno 161,656, % 195,469, % 33,812, % Intercollegiate Athletics - UNR 4,985, % 5,205, % 220, % Statewide Programs - UNR 7,779, % 8,131, % 352, % Cooperative Extension Service 5,472, % 5,654, % 182, % Agricultural Experiment Station 6,569, % 6,843, % 273, % University Press 411, % 426, % 14, % University of Nevada Medical School 37,441, % 40,504, % 3,062, % State Health Laboratory 1,519, % 1,587, % 68, % Business Center North 1,850, % 1,948, % 98, % University of Nevada, Las Vegas 231,805, % 257,441, % 25,635, % Intercollegiate Athletics - UNLV 7,066, % 7,335, % 268, % Law School 12,690, % 13,553, % 862, % Statewide Programs - UNLV 2,878, % 3,510, % 631, % Dental School 15,416, % 16,903, % 1,487, % UNLV School of Medicine % 7,097, % 7,097, Business Center South 1,661, % 1,737, % 76, % Desert Research Institute 7,732, % 7,521, % -211, % Truckee Meadows Community College 43,869, % 43,396, % -473, % College of Southern Nevada 133,023, % 134,161, % 1,137, % Western Nevada College 19,989, % 17,791, % -2,198, % Great Basin College 16,584, % 16,226, % -358, % Nevada State College 18,410, % 21,213, % 2,803, % State Funded Perkins Loans 35, % 35, % % Education for Dependent Children % 28, % 28, Performance Pool % 318, % 318, WICHE Admin 339, % % -339, WICHE Loan Fund 1,051, % % -1,051, SYSTEMWIDE TOTAL 763,674, % 840,913, % 77,239, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 18 of 260

19 Nevada System of Higher Education State Supported Allocation of Resources by Budget Function , Expenditure Object Operating % of Operating % of Budget Budget $ % INSTRUCTION 374,426, % 410,779, % 36,352, % RESEARCH 16,874, % 17,630, % 755, % PUBLIC SERVICE 8,813, % 9,947, % 1,133, % ACADEMIC SUPPORT 89,435, % 97,749, % 8,314, % STUDENT SERVICES 56,610, % 60,445, % 3,835, % INSTIT'L SUPPORT 109,960, % 116,852, % 6,891, % O & M OF PLANT 105,537, % 113,477, % 7,940, % SCHOLARSHIPS 21,740, % 24,518, % 2,778, % RESERVES -19,723, % -10,485, % 9,238, % SYSTEMWIDE TOTAL 763,674, % 840,913, % 77,239, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 19 of 260

20 Nevada System of Higher Education State Supported Allocation of Resources by Expenditure Object , Operating % of Operating % of Expenditure Object Budget Budget $ % Professional 366,116, % 405,069, % 38,952, % Graduate Assistant 16,013, % 20,535, % 4,521, % Resident Physicians 536, % 764, % 228, % Teaching Assistant 331, % 342, % 10, % Classified 80,989, % 83,673, % 2,684, % Wages 7,666, % 6,657, % -1,008, % Fringe 137,247, % 149,943, % 12,695, % Operating 154,772, % 173,927, % 19,154, % SYSTEMWIDE TOTAL 763,674, % 840,913, % 77,239, % Allocation of Resources by Employee Classification , Budget % of Budget % of Expenditure Classification FTE FTE FTE % Professional 4, % 5, % % Resident Physicians % % % Classified 2, % 2, % % SYSTEMWIDE TOTAL 6, % 7, % % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 20 of 260

21 NEVADA SYSTEM OF HIGHER EDUCATION STUDENT HEADCOUNT ENROLLMENT (annualized) Campus Net Annual Net Annual Percent Change University of Nevada, Reno Degree Seeking Undergraduate 14,869 15, % Graduate 2,848 2, % First Professional % Non-degree Seeking % Campus 18,378 19, % University of Nevada, Las Vegas Degree Seeking Undergraduate 21,053 21, % Graduate 3,946 4, % First Professional % Non-degree Seeking % Campus 26,124 27, % Nevada State College 3,371 3, % College of Southern Nevada 36,005 35, % Great Basin College 3,037 3, % Truckee Meadows Community College 11,505 11, % Western Nevada College 3,830 3, % System 102, , % *s are rounded to nearest whole number (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 21 of 260

22 NEVADA SYSTEM OF HIGHER EDUCATION ANNUAL STUDENT FULL-TIME EQUIVALENT ENROLLMENTS Campus Net Annual Net Annual Percent Change University of Nevada, Reno Undergraduate 12,906 14, % Graduate- Masters 975 1, % Graduate- Doctorate % Campus 14,468 15, % University of Nevada, Las Vegas Undergraduate 16,802 17, % Graduate- Masters 1,729 1, % Graduate- Doctorate % Campus 19,269 20, % Nevada State College Lower Division 1,261 1, % Upper Division % Campus 2,174 2, % College of Southern Nevada Lower Division 18,511 18, % Upper Division % Campus 18,546 18, % Great Basin College Lower Division 1,544 1, % Upper Division % Campus 1,717 1, % Truckee Meadows Community College 6,166 6, % Western Nevada College Lower Division 2,149 2, % Upper Division % Campus 2,157 2, % System 64,497 66, % s are rounded to nearest whole number (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 22 of 260

23 Detail (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 23 of 260

24 System Administration State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund 4,318, % 4,614, % 296, % AB 511 Salary Restoration 46, % % -46, AB 489 BOE COLA 1% % 32, % 32, State Appropriation 4,364, % 4,647, % 282, % OTHER REVENUE SOURCES Discretionary Funds 111, % 111, % % Other Revenue Sources 111, % 111, % % TOTAL REVENUE 4,476, % 4,759, % 282, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 24 of 260

25 System Administration , PUBLIC SERVICE STATEWIDE LONGITUDINAL DATA SYSTEM Professional , ,052 Fringe , ,541 Operating , , , ,787 TOTAL PUBLIC SERVICE Professional , ,052 Fringe , ,541 Operating , , , ,787 INSTIT'L SUPPORT BOARD OF REGENTS Operating , , , , CHANCELLORS OFFICE Professional ,696, ,720, ,626 Classified , , ,363 Fringe , , ,275 Operating , , , ,787, ,817, ,892 INST MEMBERSHIPS Operating , , , , INSURANCE Operating , , , , , ,165 INDEP AUDIT FEE Operating , , , , , ,500 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 25 of 260

26 ST PERS DIV ASSESS & REGIA System Administration , Operating , , TOTAL INSTIT'L SUPPORT Professional ,696, ,720, ,626 Classified , , ,363 Fringe , , ,275 Operating , , , ,470, ,527, ,890 O & M OF PLANT SERVICES Operating , , , , NORTHERN NV OFFICE Operating , , , ,641 PRORATION OF O & M - SYSTEM Operating , , , , , ,510 TOTAL O & M OF PLANT Operating , , , , , ,151 SCHOLARSHIPS FACULTY GIA - SYSTEM Operating , , , , TOTAL SCHOLARSHIPS Operating , , , , (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 26 of 260

27 System Administration , RESERVES RESERVES - VACANCY SAVINGS Professional , , ,386 Classified , , , , , ,860 RESERVES - FURLOUGH SAVINGS Professional , ,018 Classified , ,302 Fringe , , , ,217 TOTAL RESERVES Professional , , ,404 Classified , , ,776 Fringe , , , , ,077 TOTAL CHANCELLORS OFFICE Professional ,559, ,721, ,082 Classified , , ,413 Fringe , , ,713 Operating , , , ,476, ,759, ,905 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 27 of 260

28 System Computing Services State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund 16,870, % 17,521, % 651, % AB 511 Salary Restoration 101, % % -101, AB 489 BOE COLA 1% % 94, % 94, State Appropriation 16,972, % 17,616, % 643, % TOTAL REVENUE 16,972, % 17,616, % 643, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 28 of 260

29 System Computing Services , INSTIT'L SUPPORT INTEGRATE 1 Professional ,164, ,164,897 Fringe , , ,523, ,523,801 INTEGRATE 2 Professional ,902, ,902,778 Fringe , , ,461, ,461,203 SYSTEM SUPPORT SERVICES Operating ,142, ,335, , ,142, ,335, ,654 VICE CHANCELLOR FOR TECHNOLOGY Professional ,212, ,195, ,017,225 Classified , , ,920 Fringe ,493, ,693, ,691 Operating , , ,403, ,609, ,793,996 CLIENT SERVICES Operating , , , , INFORMATION AND APPLICATION SERVICES Operating ,425, ,451, , ,425, ,451, ,211 VICE CHANCELLOR OF TECHNOLOGY OFFICE Wages , , Fringe Operating , , , , (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 29 of 260

30 NETWORK SERVICES DIRECTOR System Computing Services , Operating , , , , NETWORK SVCS, CONNECTION SVCS Operating ,036, ,036, ,036, ,036, DATA CENTER OPERATION Operating , , , , INSURANCE Operating , , , , ST PERS DIV ASSESS & REGIA Operating , , , ,975 TOTAL INSTIT'L SUPPORT Professional ,212, ,263, ,450 Classified , , ,920 Wages , , Fringe ,494, ,611, ,638 Operating ,219, ,428, , ,927, ,327, ,290 O & M OF PLANT PRORATION OF O&M - SCS Operating , , , , , ,610 SO NEV OFFICE OPERATING - SCS Operating , , , , , ,000 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 30 of 260

31 TOTAL O & M OF PLANT System Computing Services , Operating , , , , , ,610 SCHOLARSHIPS GRANT IN AID - SCS Operating , , , , TOTAL SCHOLARSHIPS Operating , , , , RESERVES RESERVES - VACANCY SAVINGS Professional , , ,548 Classified , , ,392 Fringe , , , , , ,542 RESERVES - FURLOUGH SAVINGS Professional , ,890 Classified , ,653 Fringe , , , ,436 TOTAL RESERVES Professional , , ,438 Classified , , ,261 Fringe , , , , , ,978 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 31 of 260

32 System Computing Services , TOTAL SYSTEM COMPUTING SERVICES Professional ,872, ,117, ,888 Classified , , ,181 Wages , , Fringe ,425, ,557, ,917 Operating ,717, ,946, , ,972, ,616, ,878 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 32 of 260

33 Silver State Opportunity Grant State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund % 2,500, % 2,500, State Appropriation % 2,500, % 2,500, TOTAL REVENUE % 2,500, % 2,500, (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 33 of 260

34 Silver State Opportunity Grant , SCHOLARSHIPS NEVADA STATE COLLEGE Operating , , , ,000 COLLEGE OF SOUTHERN NEVADA Operating ,515, ,515, ,515, ,515,000 GREAT BASIN COLLEGE Operating , , , ,500 TRUCKEE MEADOWNS COMMUNITY COLLEGE Operating , , , ,500 WESTERN NEVADA COLLEGE Operating , , , ,000 TOTAL SCHOLARSHIPS Operating ,500, ,500, ,500, ,500,000 TOTAL SILVER STATE OPPORTUNITY GRANT Operating ,500, ,500, ,500, ,500,000 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 34 of 260

35 NSHE Special Projects State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund 1,974, % 1,986, % 11, % AB 511 Salary Restoration 7, % % -7, AB 489 BOE COLA 1% % 6, % 6, State Appropriation 1,982, % 1,993, % 10, % TOTAL REVENUE 1,982, % 1,993, % 10, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 35 of 260

36 NSHE Special Projects , RESEARCH INSURANCE ASSESSMENTS Operating STATE ASSESSMENTS Operating EPSCOR MATCHING FUNDS Professional , , ,038 Classified , , ,751 Fringe , , ,683 Operating ,265, ,265, ,994, ,991, ,030 TOTAL RESEARCH Professional , , ,038 Classified , , ,751 Fringe , , ,683 Operating ,266, ,266, ,995, ,993, ,678 RESERVES RESERVES - FURLOUGH SAVINGS Professional , ,589 Classified , ,354 Fringe , ,521 TOTAL RESERVES Professional , ,589 Classified , ,354 Fringe , ,521 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 36 of 260

37 NSHE Special Projects , TOTAL SPECIAL PROJECTS Professional , , ,627 Classified , , ,397 Fringe , , ,261 Operating ,266, ,266, ,982, ,993, ,843 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 37 of 260

38 University of Nevada, Reno State Supported Revenues by Source , Revenue by Source Operating % of Operating % of Budget Budget $ % STATE APPROPRIATION General Fund 86,741, % 93,656, % 6,914, % Performance Fund 4,565, % 10,406, % 5,840, % AB 511 Salary Restoration 1,337, % % -1,337, AB 489 BOE COLA 1% % 1,110, % 1,110, State Appropriation 92,644, % 105,173, % 12,528, % OTHER REVENUE SOURCES Registration Fees 51,433, % 65,215, % 13,781, % Non-Resident Tuition 16,427, % 23,511, % 7,084, % Miscellaneous Student Fees 300, % 375, % 75, % Operating Capital Investment 370, % 270, % -100, % Miscellaneous 60, % 54, % -6, % Balance Forward from '14 421, % % -421, Balance Forward from ' % 870, % 870, Other Revenue Sources 69,012, % 90,296, % 21,284, % TOTAL REVENUE 161,656, % 195,469, % 33,812, % (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 38 of 260

39 University of Nevada, Reno , INSTR & DEPT RESEARCH COLLEGE OF AG, BIOTECHNOLOGY & NATURAL RESOURCES Professional ,187, ,626, ,041 Graduate Assistant , , ,371 Classified , , ,886 Wages , , ,231 Fringe , , ,719 Operating , , , ,443, ,925, ,958 COLLEGE OF LIBERAL ARTS Professional ,558, ,758, ,199,390 Graduate Assistant ,790, ,218, ,500 Classified , , ,784 Wages , , ,932 Fringe ,535, ,165, ,765 Operating , , , ,460, ,818, ,358,611 COLLEGE OF SCIENCE Professional ,155, ,688, ,533,251 Graduate Assistant ,325, ,677, ,000 Classified , ,118, ,627 Wages , , ,000 Fringe ,807, ,411, ,580 Operating , , , ,977, ,598, ,620,682 COLLEGE OF BUS-ADM Professional ,036, ,213, ,177,101 Graduate Assistant , , ,197 Classified , , ,570 Wages , , Fringe ,663, ,990, ,912 Operating , , , ,557, ,787, ,229,587 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 39 of 260

40 COLL OF EDUCATION University of Nevada, Reno , Professional ,976, ,149, ,815 Graduate Assistant , , ,800 Classified , , ,344 Wages , , Fringe ,238, ,353, ,849 Operating , , , ,101, ,476, ,163 COLL OF ENGINEERING Professional ,593, ,610, ,016,688 Graduate Assistant , , Classified , , ,332 Wages , , Fringe ,181, ,559, ,526 Operating , , , ,423, ,969, ,545,969 DIVISION OF HEALTH SCIENCES Professional ,906, ,387, ,625 Graduate Assistant , , ,654 Classified , , ,142 Wages , , Fringe ,812, ,018, ,272 Operating , , , ,683, ,429, ,171 REYNOLDS SCHOOL OF JOURNALISM Professional ,004, ,201, ,982 Graduate Assistant , , ,544 Classified , , ,968 Wages , , Fringe , , ,326 Operating , , , ,622, ,920, ,573 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 40 of 260

41 INTER-DISCIP STUDY University of Nevada, Reno , Professional , , Graduate Assistant , , ,247 Classified , , Fringe , , ,576 Operating , , , , , ,955 INSTRUCTION SUPPORT Professional , ,204, ,560,816 Graduate Assistant , , ,571 Classified , , ,371 Wages , ,850 Fringe , ,724, ,501,623 Operating ,144, ,136, , ,522, ,629, ,106,593 TOTAL INSTR & DEPT RESEARCH Professional ,145, ,923, ,778,105 Graduate Assistant ,212, ,581, ,368,996 Classified ,591, ,387, ,325 Wages , , ,149 Fringe ,480, ,461, ,980,996 Operating ,463, ,172, , ,140, ,783, ,642,352 RESEARCH BASQUE STUDIES PROGRAM Professional , , ,971 Classified , , ,001 Wages , , Fringe , , ,933 Operating , , , , , ,687 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 41 of 260

42 COS PROGRAM SUPPORT University of Nevada, Reno , Operating , , , ,000 TOTAL RESEARCH Professional , , ,971 Classified , , ,001 Wages , , Fringe , , ,933 Operating , , , , , ,687 PUBLIC SERVICE SHEPPARD GALLERY Operating , , , ,600 TOTAL PUBLIC SERVICE Operating , , , ,600 ACADEMIC SUPPORT EXECUTIVE VICE PRESIDENT & PROVOST Professional , , ,668 Classified , , ,304 Fringe , , ,326 Operating , , ,024, ,104, ,943 DEAN AG, BIOTECHNOLOGY & NATURAL RESOURCES Professional , , ,812 Classified , , ,755 Wages , ,225 Fringe , , ,636 Operating , , , , ,707 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 42 of 260

43 DEAN COLLEGE OF LIBERAL ARTS University of Nevada, Reno , Professional , , Classified , , ,419 Fringe , , ,855 Operating , , , , , ,590 DEAN COLLEGE OF BUSINESS Professional , , ,486 Graduate Assistant , ,000 Fringe , , ,284 Operating , , ,450 VICE PROVOST EXTENDED STUDIES Professional , , Fringe , , , , DEAN COLLEGE OF EDUCATION Professional , , ,165 Graduate Assistant , , ,147 Classified , , ,985 Wages , , Fringe , , ,698 Operating , , , ,075, ,994 DEAN COLLEGE OF ENGINEERING Professional , , ,545 Graduate Assistant , ,805 Classified , , ,197 Wages , , Fringe , , ,320 Operating , , ,004, ,315, ,747 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 43 of 260

44 University of Nevada, Reno , VICE PRESIDENT FOR HEALTH SCIENCES Professional , , ,931 Classified , , ,461 Fringe , , ,862 Operating , , , , , ,077 DEAN JOURNALISM Professional , , ,702 Wages , , Fringe , , ,879 Operating , , , , ,174 DEAN COLLEGE OF SCIENCE Professional , ,052, ,611 Graduate Assistant , , ,000 Classified , , ,605 Wages , , ,000 Fringe , , ,466 Operating , , , ,607, ,081, ,927 LIBRARY Professional ,535, ,189, ,422 Classified ,368, ,343, ,937 Wages , , Fringe ,016, ,231, ,873 Operating , , , ,565, ,434, ,035 LIBRARY BOOKS & JOURNALS Operating ,245, ,895, , ,245, ,895, ,999 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 44 of 260

45 University of Nevada, Reno , TEACHING & LEARNING TECHNOLOGIES Professional , , ,118 Classified , ,342 Wages , , Fringe , , ,940 Operating , , , , , ,110 PSYCHOLOGICAL SERVICE CENTER Professional , , ,534 Graduate Assistant , , ,000 Classified , , ,862 Fringe , , ,664 Operating , , , , ,255 SCHOOL OF THE ARTS Professional , , ,684 Graduate Assistant , , ,500 Classified , , ,854 Fringe , , ,809 Operating , , , , , ,155 LEARNING RESOURCE CTR., COLLEGE OF ED. Wages , , Fringe Operating , , , , (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 45 of 260

46 ACADEMIC ADVISING CENTER University of Nevada, Reno , Professional , , ,276 Graduate Assistant , , ,500 Classified , , Wages , , Fringe , , ,320 Operating , , , , , ,624 FACULTY DEVELOPMENT Operating , , , ,000 ADVISEMENT, RECRUITMENT & RETENTION Professional , ,056 Classified , ,976 Wages , ,000 Fringe , ,506 Operating , , , ,038 GSA TRAVEL SUPPORT Operating , , , ,000 VP UNDERGRAD - ACADEMIC SUPPORT Professional , ,310 Fringe , , , ,514 DEAN GRADUATE SCHOOL Professional , , ,058 Graduate Assistant , ,849 Classified , , Wages , , Fringe , , ,923 Operating , , , , ,178, ,842 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 46 of 260

47 TOTAL ACADEMIC SUPPORT University of Nevada, Reno , Professional ,940, ,883, ,942,777 Graduate Assistant , , ,801 Classified ,580, ,766, ,672 Wages , , ,774 Fringe ,032, ,983, ,990 Operating ,175, ,319, ,143, ,367, ,950, ,582,450 STUDENT SERVICES V.P. STUDENT SERVICES Professional , , ,275 Wages , , ,557 Fringe , , ,340 Operating , , , , , ,606 STUDENT LIFE SERVICES Professional , , Classified , , ,093 Wages , , Fringe , , ,569 Operating , , , , , ,140 ASSOCIATE DEAN OF STUDENTS Professional , , ,763 Classified , , ,935 Wages , , Fringe , , ,315 Operating , , , , , ,616 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 47 of 260

48 University of Nevada, Reno , STUDENT CULTURAL DIVERSITY CENTER Professional , , ,348 Classified , , ,077 Wages , , Fringe , , ,825 Operating , , , , ,359 CAREER SERVICES Professional , ,687 Classified , , ,095 Fringe , , ,097 Operating , , , , ,223 DEBATE TEAM Professional , , ,164 Fringe , , ,015 Operating , , , , , ,261 DISABILITY RESOURCE CENTER Professional , , ,943 Classified , , ,696 Wages , , Fringe , , Operating , , , , , ,722 ADMISSIONS & RECORDS Professional , , ,622 Classified , , ,239 Wages , ,344 Fringe , , ,755 Operating , , , ,883, ,299, ,520 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 48 of 260

49 University of Nevada, Reno , STUDENT FINANCIAL AID & SCHOLARSHIPS Professional , , ,449 Classified , , ,417 Wages , , Fringe , , ,380 Operating , , , ,127, ,543, ,356 OFFICE OF INT'L STUDENTS Professional , ,328 Fringe , , , ,994 OFFICE OF PROSPECTIVE STUDENTS Professional , , ,160 Classified , , ,474 Wages , , Fringe , , ,408 Operating , , , ,238, ,549, ,711 ATHLETIC ACADEMICS & COMPLIANCE PGM. Professional , ,960 Fringe , ,843 Operating , , , , , ,551 MARCHING BAND Operating , , , ,000 TOTAL STUDENT SERVICES Professional ,886, ,162, ,276,291 Classified ,154, ,107, ,334 Wages , , ,901 Fringe ,374, ,848, ,030 Operating ,280, ,741, , ,940, ,165, ,225,897 (BUSINESS & FINANCE COMITTEE 09/10/15) Ref BF-4b, Page 49 of 260