BUDGET APPROVED ON JULY 17, 2014 PROPOSED BUDGET
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1 BUDGET APPROVED ON JULY 17, 2014 PROPOSED BUDGET FY2015
2 PROPOSED BUDGET FISCAL YEAR Budget Methodology: Temple University is implementing a decentralized budget model in fiscal year This decentralized model described as Responsibility Centered Management (RCM) allocates revenues directly to the schools, colleges and auxiliary units responsible for generating them. From these revenues units fund their direct expenditures as well as the cost of operating the support units or the indirect costs. RCM better aligns academic responsibility with financial authority and in the process incentivizes units to operate more efficiently and to identify opportunities to responsibly grow revenues. The fiscal year proposed budget is presented in appendix A. Proposed Fiscal Year Budget: The University Operating Budget for fiscal year has been developed according to the following assumptions and principles: Revenue Changes: Tuition and fees will be moderately increased to cover standard growth in operating costs and strategic initiatives designed to enhance international student recruitment and strengthen Temple s online development. The changes are based upon considerations of inflation and the overall economy, comparisons with peer institutions, accessibility, and the impact on student indebtedness. The following conditions are used for the calculation of the revenue: o Undergraduate base tuition for in- and out-of-state students will be increased by $600 or a blended increase of 3.69% o Active tuition differentials, approved by the Board, will be implemented in accordance with the next programmed step as outlined in their implementation plan. o Graduate and Professional tuition will be adjusted according to market conditions and in comparison with peer institutions. o Mandatory fees intended to fund specific student services such as mental health counseling, other health-related services, career and professional development resources will remain unchanged. Page 1 of 17
3 o Freshmen enrollment for fall 2014 is projected to increase by 200 students compared to the fall 2013 budget. All other enrollments are expected to remain constant. The undergraduate out-of-state mix is projected to increase 0.5% to 22.1%. Tuition and fee revenue from all sources is expected to increase by $ million. The fiscal year tuition schedule may be found in appendix B. At $146.4 million, the Commonwealth Appropriation is projected to remain unchanged from fiscal year Auxiliary enterprise and Medical and Dental practice plan revenues will increase by $7.419 million. Revenues from other income sources including interest income and indirect cost recovery will increase by $3.399 million. The total increase in University non-health revenues for fiscal year from all sources will be $ million. Expense Changes: Strategic Investments will be made in the following areas: International Student Recruitment - to establish a student recruiting base in China - $195,000. Strengthen Student Support Services - to expand resources in University Honors and the University Writing Center - $142,000 Strengthen Online Development - to establish the Office of Digital Education and increase faculty capacity for developing and designing online courses and curriculum - $984,000. Financial Aid to reflect the proportional increase relative to the changes in tuition. In addition, an additional investment will be made to reflect year two of the strategy of attracting higher quality students without impacting need-based support. The overall increase to the base budget of financial aid will be $9.645 million. Compliance and Safety - to ensure compliance with the Affordable Care Act and to bolster the staff in Environmental Health and Safety - $639,000. Page 2 of 17
4 Additional expenditure changes include: Salary and Benefits required changes relative to bargaining units, discretionary merit based increases for non-bargaining employees and changes in employee benefit costs for all employees - $ million. General Expenditures changes in expenditures including the allocation of tuition differentials to schools and colleges, increases in the plant development fund, and increases in research incentives - $ million. Auxiliary and Medical & Dental Practice Plans increases in operations based upon additional revenue generation $6.502 million. The total increases in University operating expenditures for fiscal year from all sources will be $ million. Summary The proposed fiscal year budget reflects Temple s commitment to accessibility, affordability, cost containment, and building Temple s academic reputation. As such, tuition increases are conservative and reflect economic and market conditions. Expenditure changes are strategic, focusing on international student recruitment and strengthening Temple s online presence. Both of which will lead to increased net tuition revenue without a corresponding increase in tuition rates. An increased commitment to internal financial aid will help offset the impact of tuition increases and help reduce the debt burden on our students and their families. Implementing RCM is in part a response to the macro-economic forces confronting Temple and public higher education in general. For Temple, Commonwealth funding is declining in real terms and there are pressures and reasons to slow the increasing cost of attendance. Combined, these two forces effectively cap the university s ability to grow its resources. In response, RCM will incentivize entrepreneurial behavior and the implementation of operating efficiencies including creating mechanisms to ensure administrative costs remain in check. All of which will help hold tuition increases to the lowest possible level and ensure expenses are kept in check. Page 3 of 17
5 APPENDIX A TEMPLE UNIVERSITY FY2015 Proposed Operating Budget FY2015 Proposed Budget Revenue: 1. Tuition and Fees $ 768,563, Commonwealth Appropriation 146,453, Indirect Cost Recovery 30,493, Other Sources 24,692, Total Education and General Revenue 970,201, Sales & Services of Auxiliary Enterprises $ 95,041, Practice Plans 197,397, Total Other Revenue $ 292,438, Total Revenue $ 1,262,639,737 Expenditures: Revenue Centers 10. Academic Revenue Centers $ 675,647, Non-Academic Revenue Centers 73,795, Total Revenue Centers $ 749,442,198 Support Units 13. President $ 35,494, Vice President and Director of Athletics 25,309, Provost 223,972, Sr. Vice President - Construction, Facilities and Operations 139,560, Vice President, CFO and Treasurer 88,861, Total Support Units $ 513,197, Total Expenditures $ 1,262,639, Budget Margin $ - Page 4 of 17
6 APPENDIX A TEMPLE UNIVERSITY FY2015 Proposed Operating Budget FY2015 Proposed Budget Academic Revenue Centers 21. Beasley School of Law $ 25,116, Center for the Arts 42,387, College of Education 14,833, College of Engineering 14,975, College of Health Professions 36,323, College of Liberal Arts 71,973, College of Science and Technology 47,574, Fox School of Business 77,023, Kornberg School of Dentistry 28,912, School of Media and Communication 16,860, School of Medicine 262,575, School of Pharmacy 15,983, School of Podiatric Medicine 12,213, School of Tourism and Hospitality 7,774, Provost Sponsored Programs 1,118, Total Academic Revenue Centers $ 675,647,146 Non-Academic Revenue Centers 37. Other Auxiliaries $ 130, Bookstores 161, Temple Performing Arts Center 789, Liacouras Center 2,551, Parking Services 4,790, Residence Halls 65,372, Total Non-Academic Revenue Centers $ 73,795, Total Revenue Centers $ 749,442,198 Page 5 of 17
7 APPENDIX A TEMPLE UNIVERSITY FY2015 Proposed Operating Budget Support Units President FY2015 Proposed Budget 45. Office of the President $ 1,666, Internal Audit 1,126, Govt, Community and Public Affairs 2,474, Office of University Counsel 4,490, University Marketing 11,655, Institutional Advancement 14,080, Total President $ 35,494,025 VP & Director of Athletics 52. Business Services $ 460, Intercollegiate Athletics 24,849, Total VP & Director of Athletics $ 25,309,739 Provost 55. Office of the Provost $ 17,813, Institutional Diversity (IDEAL) 697, Temple Press 1,852, Vice Provost Faculty Affairs 1,903, International Affairs 4,125, Rome 5,499, University College 6,249, Research and Strategic Initiatives 6,804, Vice Provost for U/G Studies 6,886, Graduate School 8,095, Enrollment Management 9,634, Student Affairs 17,298, Libraries 21,209, Computer Services 29,253,013 Page 6 of 17
8 APPENDIX A TEMPLE UNIVERSITY FY2015 Proposed Operating Budget FY2015 Proposed Budget 69. Financial Aid 86,647, Total Provost $ 223,972,096 SVP Construction, Facilities & Ops 71. SVP Construction, Facilities & Ops $ 1,991, Environmental Health and Safety 2,567, Business Services 11,398, Campus Safety 23,016, Facilities Management 40,848, Central Accounts 59,737, Total SVP Construction, Facilities & Ops $ 139,560,597 Vice President, CFO and Treasurer 78. Office of the Vice President, CFO and Treasurer $ 3,244, Digital Document Services 78, Access Card Office 420, Risk Management 471, University Budget Office 855, Human Resources 5,090, Controller's Office 6,445, Institutional Expenses 72,254, Total Vice President, CFO and Treasurer $ 88,861, Total Support Units $ 513,197,539 Page 7 of 17
9 Temple University By School/College Pennsylvania Out-of-State UNDERGRADUATE and GRADUATE: College of Liberal Arts (includes School of Environmental Design) Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 805 $ 1,103 College of Education Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 805 $ 1,103 College of Education Program in Jamaica Doctoral Cohort $ 1,074 $ 1,074 Masters Cohort 1,125 1,125 School of Media and Communication Full-time Undergraduate $ 14,906 $ 24,932 Full-time Undergraduate including University services fee 15,596 25,622 Part-time Undergraduate (per credit hour) ** * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 8 of 17
10 Temple University By School/College Pennsylvania Out-of-State School of Media and Communication (continued) Full-time Undergraduate $ 15,706 $ 25,732 Full-time Undergraduate including University services fee 16,396 26,422 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 865 $ 1,163 Center for the Arts (Tyler School of Art, Boyer College of Music and Dance and Division of Film, Media Arts, and Theater) Tyler School of Art Fine Arts (BFA/MFA) Full-time Undergraduate $ 19,276 $ 30,816 Full-time Undergraduate including University services fee 19,966 31,506 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 20,076 $ 31,616 Full-time Undergraduate including University services fee 20,766 32,306 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 944 $ 1,260 Architecture Full-time Undergraduate $ 16,732 $ 27,214 Full-time Undergraduate including University services fee 17,422 27,904 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 17,532 $ 28,014 Full-time Undergraduate including University services fee 18,222 28,704 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 913 $ 1,211 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 9 of 17
11 Tyler School of Art (continued) All Other Programs Temple University By School/College Pennsylvania Out-of-State Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 805 $ 1,103 Boyer College of Music and Dance Full-time Undergraduate $ 16,252 $ 27,088 Full-time Undergraduate including University services fee 16,942 27,778 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 17,052 $ 27,888 Full-time Undergraduate including University services fee 17,742 28,578 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 912 $ 1,209 Division of Theater, Film and Media Arts Full-time Undergraduate $ 14,906 $ 24,932 Full-time Undergraduate including University services fee 15,596 25,622 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 15,706 $ 25,732 Full-time Undergraduate including University services fee 16,396 26,422 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 865 $ 1,163 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 10 of 17
12 Fox School of Business and Management Temple University By School/College Pennsylvania Out-of-State Full-time Undergraduate $ 18,084 $ 31,312 Full-time Undergraduate including University services fee 18,774 32,002 Part-time Undergraduate (per credit hour) ** 697 1,114 Full-time Undergraduate $ 18,884 $ 32,112 Full-time Undergraduate including University services fee 19,574 32,802 Part-time Undergraduate (per credit hour) ** 725 1,142 Online Bachelor of Business Administration (OBBA) Undergraduate (per credit hour) $ 726 $ 726 Master of Business Administration (GMBA & PMBA) Graduate (per credit hour) $ 1,077 $ 1,511 Executive Master of Business Administration (EMBA) Class of 2015 (per credit hour) $ 1,772 $ 1,772 Class of 2016 (per credit hour) 1,925 1,925 Online Master of Business Administration (OMBA) Graduate (per credit hour) $ 1,296 $ 1,296 Master of Accountancy (Macc) Graduate (per credit hour) $ 1,050 $ 1,050 Master of Science - Professional Finance Suite (MS-FARM, MSFE, MSIM) Graduate (per credit hour) $ 1,050 $ 1,050 Master of Science in IT Auditing and Cyber Security (MS-ITACS) Graduate (per credit hour) $ 1,050 $ 1,050 Master of Science in Digital Innovation in Marketing (MS-DIM) Graduate (per credit hour) $ 1,050 $ 1,050 Master of Science in Risk Management and Insurance (MS-RMI) Graduate (per credit hour) $ 1,050 $ 1,050 Master of Science (all other MS programs not listed above) Graduate (per credit hour) $ 1,077 $ 1,511 Doctor of Philosophy (PhD) Graduate (per credit hour) $ 1,077 $ 1,511 Executive Doctor of Business Administration Program (EDBA) Graduate (per credit hour) $ 2,315 $ 2,315 Additional fees apply - please consult the Fox School of Business website * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 11 of 17
13 College of Health Professions and Social Work Temple University By School/College Pennsylvania Out-of-State College of Health Professions Full-time Undergraduate $ 16,710 $ 28,062 Full-time Undergraduate including University services fee 17,400 28,752 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 17,510 $ 28,862 Full-time Undergraduate including University services fee 18,200 29,552 Part-time Undergraduate (per credit hour) ** 653 1,004 Graduate (per credit hour) ** $ 831 $ 1,143 Occupational Therapy (MOT - Class of 2015) Full-time $ 27,944 $ 36,394 Full-time including University services fee 28,634 37,084 Occupational Therapy (MOT - Class of 2016) Graduate (per credit hour) ** $ 831 $ 1,143 School of Social Work Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 805 $ 1,103 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 12 of 17
14 College of Engineering Temple University By School/College Pennsylvania Out-of-State Full-time Undergraduate $ 16,188 $ 26,160 Full-time Undergraduate including University services fee 16,878 26,850 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 16,988 $ 26,960 Full-time Undergraduate including University services fee 17,678 27,650 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 913 $ 1,210 College of Science & Technology Full-time Undergraduate $ 16,046 $ 26,054 Full-time Undergraduate including University services fee 16,736 26,744 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 16,846 $ 26,854 Full-time Undergraduate including University services fee 17,536 27,544 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 912 $ 1,209 School of Tourism & Hospitality Management Full-time Undergraduate $ 18,084 $ 31,312 Full-time Undergraduate including University services fee 18,774 32,002 Part-time Undergraduate (per credit hour) ** 697 1,114 Full-time Undergraduate $ 18,884 $ 32,112 Full-time Undergraduate including University services fee 19,574 32,802 Part-time Undergraduate (per credit hour) ** 725 1,142 Graduate (per credit hour) ** $ 1,077 $ 1,511 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 13 of 17
15 University Studies Temple University By School/College Pennsylvania Out-of-State Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Non-Matriculated Students (Continuing Studies) Full-time Undergraduate $ 14,006 $ 24,032 Full-time Undergraduate including University services fee 14,696 24,722 Part-time Undergraduate (per credit hour) ** Full-time Undergraduate $ 14,806 $ 24,832 Full-time Undergraduate including University services fee 15,496 25,522 Part-time Undergraduate (per credit hour) ** Graduate (per credit hour) ** $ 805 $ 1,103 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 14 of 17
16 PROFESSIONAL: Temple University By School/College Pennsylvania Out-of-State Beasley School of Law Full-time - Day Juris Doctor $ 20,906 $ 34,032 Full-time - Day Juris Doctor including University services fee 21,596 34,722 Full-time - Evening Juris Doctor ** 16,726 27,232 Part-Time Juris Doctor - per credit hour ** 809 1,391 In addition to any University wide fees, Juris Doctor students, full- and part-time, are assessed a Student Bar Association fee of $50 S.J.D. Program Part-Time - per credit hour ** 741 1,311 International Masters of Law ( LL.M ) Full-time $ 24,828 $ 24,828 Full-time including University services fee 25,518 25,518 Part-time - per credit hour 1,158 1,158 Master of Law in Trial Advocacy ( LL.M) Full-time $ 20,858 $ 20,858 Graduate Tax Program Part-time - per credit hour ** $ 748 $ 964 Summer Abroad: Rome Tuition $ 3,350 $ 3,350 Including an assessed $300 Program fee 3,650 3,650 Law: Temple Summer Professional Experience Curriculum (T-Spec) Tuition $ 3,125 $ 3,125 Including an assessed $125 Program fee 3,250 3,250 Law Summer Washington DC Tuition $ 3,750 $ 3,750 Including an assessed $250 Program fee 4,000 4,000 Temple - China (15 months tuition) $ 22,880 $ 22,880 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 15 of 17
17 Temple University By School/College Pennsylvania Out-of-State Kornberg School of Dentistry Full-time $ 48,808 $ 57,012 Full-time including University services fee 49,498 57,702 Graduate (per credit hour) ** Advanced DMD Program Full-time $ 60,000 $ 60,000 Full-time including University services fee 60,690 60,690 Advanced Standing Doctor of the Medicine of Dentistry Program for Faculty who are Graduates of Non-US/Canadian Dental Schools Per semester/per credit hour $ 899 $ 899 School of Medicine Full-time $ 44,964 $ 53,468 Full-time including University services fee 45,654 54,158 Graduate (per credit hour) ** $ 805 $ 1,103 Saint Luke's Regional Campus Full-time $ 44,964 $ 53,468 Full-time including University services fee 45,654 54,158 School of Pharmacy Doctor of Pharmacy Full-time $ 29,980 $ 35,134 Full-time including University services fee 30,670 35,824 Part-time - per credit hour ** 815 1,016 All Pharmacy Graduate (including M.S. in Quality Assurance) Per Credit Hour ** $ 1,001 $ 1,267 School of Podiatric Medicine Full-time $ 35,564 $ 37,156 Full-time including University services fee 36,254 37,846 * Upper division is defined as undergraduate students with a minimum of 60 earned credits, regardless of how obtained. ** See final page of schedule for the credit hour assessment of the University Services Fee Page 16 of 17
18 Temple University University Services Fee All students are assessed the non-refundable University Services Fee every semester. The University Services fee is a single, comprehensive fee that helps fund a number of university services, including: Funding for state-of-the art computer equipment and technologies to provide support for the students' academic experiences, including access and modern lab facilities; Access to all student activities, events and recreational facilities; Expansion and maintenance of recreational and academic facilities to enhance and improve student life; Availability of basic student health and treatment services provided by nurses and physicians on campus. The fee structure for the fall and spring semesters is: 9+ credits $ to 8.9 credits $ to 4.9 credits $122 The fee structure for each summer session is: 9+ credits $ to 8.9 credits $ to 4.9 credits $77 Page 17 of 17
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