New Budget Model

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New Budget ModelNew Budget Model

Spring 2007 UpdateSpring 2007 Update

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Spring 2007

Guiding PrinciplesGuiding Principles The institution’s values as expressed in the The institution’s values as expressed in the

academic plan should inform and drive academic plan should inform and drive budgetary decisions. budgetary decisions.

While the new budget model will link While the new budget model will link resources with revenue generating activity resources with revenue generating activity and total costs, it is simply a tool for the and total costs, it is simply a tool for the allocation of limited resources in a way that allocation of limited resources in a way that serves and supports the academic mission of serves and supports the academic mission of the University. the University.

Different programs require different levels of Different programs require different levels of resources and resource allocation decisions resources and resource allocation decisions must be made to maximize academic quality, must be made to maximize academic quality, while maintaining fiscal responsibility. while maintaining fiscal responsibility.

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Spring 2007

Academic Quality IndicatorsAcademic Quality Indicators Number of Tenure-Track FacultyNumber of Tenure-Track Faculty Tenure-Track Faculty Credit Hour Tenure-Track Faculty Credit Hour

ProductionProduction Research and Creative Activity ProductionResearch and Creative Activity Production Minimal Course DuplicationMinimal Course Duplication Controlling Section SizeControlling Section Size Controlling Grade InflationControlling Grade Inflation Incoming Student ProfileIncoming Student Profile Program AccreditationProgram Accreditation Support for Honors ProgramsSupport for Honors Programs Interdisciplinary ProgramsInterdisciplinary Programs

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Spring 2007

Elements of the Budget ModelElements of the Budget Model

Revenue AttributionRevenue Attribution State Investment in Instruction (SII) State Investment in Instruction (SII) Undergraduate TuitionUndergraduate Tuition Non-Resident Surcharge Non-Resident Surcharge Graduate Tuition & Non-Resident Graduate Tuition & Non-Resident

SurchargeSurcharge Success Challenge Success Challenge Indirect Cost RecoveryIndirect Cost Recovery Headcount Majors Headcount Majors General FeeGeneral Fee

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Spring 2007

Elements of the Budget ModelElements of the Budget Model

Cost AllocationCost Allocation Direct BudgetsDirect Budgets Undergraduate ScholarshipsUndergraduate Scholarships Graduate Fee Waivers Graduate Fee Waivers Employee Fee WaiversEmployee Fee Waivers Space Costs (Custodial, Maintenance, Utilities)Space Costs (Custodial, Maintenance, Utilities) Enrollment-related (Registrar, Fin Aid, Enrollment-related (Registrar, Fin Aid,

Admissions)Admissions) Overheads (Library, Research, Administration, Overheads (Library, Research, Administration, Supported Academic Units)Supported Academic Units)

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Spring 2007

State Share of Instruction (SII)State Share of Instruction (SII)

New Taxonomy = 26 Models New Taxonomy = 26 Models Groupings of disciplines with similar costs - Groupings of disciplines with similar costs -

Arts / Humanities (AH), Business / Arts / Humanities (AH), Business / Education / Social Science (BES), Science / Education / Social Science (BES), Science / Technology / Engineering / Math / Medicine Technology / Engineering / Math / Medicine (STEMM)(STEMM)

13 Undergraduate 13 Undergraduate 9 Masters9 Masters 2 Doctoral2 Doctoral 2 Medical2 Medical

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Spring 2007


ModelModel CostCost SIISII TuitionTuition

AH1 AH1 $6,993$6,993 $2,132$2,132 $4,862$4,862

AH2 AH2 $9,108$9,108 $2,776$2,776 $6,336$6,336

AH3 AH3 $11,760$11,760 $3,585$3,585 $8,176$8,176

AH4 AH4 $17,121$17,121 $5,219$5,219 $11,902$11,902

AH5 AH5 $26,529$26,529 $10,108$10,108 $16,421$16,421

AH6 AH6 $32,868$32,868 $12,524$12,524 $20,344$20,344

Example Model CostsExample Model Costs

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Spring 2007


Uniform Share Uniform Share 31% on Undergraduate31% on Undergraduate 38% of cost of Graduate Costs38% of cost of Graduate Costs Additional STEMM weighting Additional STEMM weighting

The remainder of the cost would be The remainder of the cost would be obtained through tuition, but tuition is not obtained through tuition, but tuition is not differential depending on discipline costdifferential depending on discipline cost For some disciplines we collect more from For some disciplines we collect more from

tuition and subsidy than the total cost while tuition and subsidy than the total cost while for others we do not collect enough to cover for others we do not collect enough to cover costscosts

Key ConceptsKey Concepts

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Spring 2007


Doctoral SubsidyDoctoral Subsidy

ModelModel CostCost SIISII TuitionTuitionDOC1 DOC1 $30,230$30,230 $14,832$14,832 $15,397$15,397DOC2DOC2 $33,265$33,265 $22,249$22,249 $11,016$11,016

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Spring 2007


Doctoral Subsidy RevenueDoctoral Subsidy Revenue Doctoral Subsidy Revenue is capped - Doctoral Subsidy Revenue is capped -

$11,431,753 for Ohio University$11,431,753 for Ohio University Our FTE target is 791 FTE (in Doc 1 terms)Our FTE target is 791 FTE (in Doc 1 terms) As long as you maintain 85% of this target, the As long as you maintain 85% of this target, the

full revenue is received.full revenue is received. We have 771 FTE or 97% of our target.We have 771 FTE or 97% of our target. Therefore, if we maintain at least 673 FTE our Therefore, if we maintain at least 673 FTE our

full revenue will be receivedfull revenue will be received If we add more FTE at the Doctoral level, we will If we add more FTE at the Doctoral level, we will

not receive any additional revenue.not receive any additional revenue.

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Spring 2007

Complete SII Model List Complete SII Model List

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Spring 2007


This is a closed system – fixed appropriation This is a closed system – fixed appropriation shared across all institutions. shared across all institutions.

Growth in FTE may or may not result in Growth in FTE may or may not result in additional revenue – depends on what additional revenue – depends on what everyone else does.everyone else does.

STEMM weighting is supposed to be phased out STEMM weighting is supposed to be phased out over time.over time.

Doctoral subsidy is capped – more FTE simply Doctoral subsidy is capped – more FTE simply fragments the same revenue across more fragments the same revenue across more units.units.

Issues to UnderstandIssues to Understand

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Spring 2007

State Share of Instruction (SII)State Share of Instruction (SII) $75,065,948 is earned by $75,065,948 is earned by

credit hour (FTE) credit hour (FTE) production – by formulaproduction – by formula $55,023,722 Undergraduate$55,023,722 Undergraduate $20,042,226 Graduate$20,042,226 Graduate

In additionIn addition $11,431,753 Doctoral$11,431,753 Doctoral $10,653,810 Medical$10,653,810 Medical

Next Step:Next Step: Determine FTEs (OH Determine FTEs (OH

Residents only) produced by Residents only) produced by each college by each modeleach college by each model

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Spring 2007

SII Allocations to CollegesSII Allocations to Colleges

Based on 3-Year Eligible (OH) FTE AverageBased on 3-Year Eligible (OH) FTE Average

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Spring 2007


Based on 3-Year Eligible (OH) FTE AverageBased on 3-Year Eligible (OH) FTE Average

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Spring 2007


Based on 3-Year Eligible FTE AverageBased on 3-Year Eligible FTE Average

Doctoral Subsidy AllocationDoctoral Subsidy Allocation

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Spring 2007

Tuition AllocationTuition Allocation Since tuition is flat Since tuition is flat

while the costs vary by while the costs vary by discipline, the tuition discipline, the tuition will be attributed on will be attributed on the basis of weights.the basis of weights.

New set of weights New set of weights based on statewide based on statewide average (6-year) average (6-year) model costs.model costs.

BES1=Undergrad BaseBES1=Undergrad Base BES5 = Grad BaseBES5 = Grad Base

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Spring 2007

Tuition AllocationTuition AllocationFinancial Aid Financial Aid

Undergraduate student financial aid will be Undergraduate student financial aid will be deducted “off-the-top” so all units share deducted “off-the-top” so all units share proportionally in this tuition reduction. proportionally in this tuition reduction.

Avoids creating a perverse incentive for units to Avoids creating a perverse incentive for units to turn away students because they have financial turn away students because they have financial need.need.

Graduate fee waiving is treated differently across Graduate fee waiving is treated differently across programs. Waivers will be “charged” to the unit programs. Waivers will be “charged” to the unit (academic support as well as academic colleges) (academic support as well as academic colleges) generating the stipendgenerating the stipend

Puts the decision to waive tuition with the unit. Puts the decision to waive tuition with the unit.

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Spring 2007

Tuition AllocationTuition AllocationNon-Resident Surcharge Non-Resident Surcharge

Non-Resident Surcharge is conceptually linked to making up Non-Resident Surcharge is conceptually linked to making up for subsidy missing from out-of-state students. for subsidy missing from out-of-state students.

Since weighting for subsidy and tuition differ within the Since weighting for subsidy and tuition differ within the STEMM models, undergraduate non-resident surcharge STEMM models, undergraduate non-resident surcharge income will be allocated to the units using the subsidy income will be allocated to the units using the subsidy weights.weights.

At the graduate level, there are very few non-residents since At the graduate level, there are very few non-residents since nearly all graduate students apply for residency. This means nearly all graduate students apply for residency. This means they bring in subsidy.they bring in subsidy.

Almost all non-resident surcharges are waived for graduate Almost all non-resident surcharges are waived for graduate students so graduate non-resident surcharge income will students so graduate non-resident surcharge income will simply be lumped in with tuition.simply be lumped in with tuition.

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Spring 2007

Tuition AllocationTuition AllocationRevenues Revenues

Financial aid removed Financial aid removed proportionally from the proportionally from the instructional fee instructional fee (tuition) and non-(tuition) and non-resident fee at the resident fee at the undergraduate level.undergraduate level.

At the graduate level, At the graduate level, instructional and non-instructional and non-resident fees are resident fees are lumped together.lumped together.

Note that ultimately Note that ultimately only about 14% of only about 14% of graduate tuition is graduate tuition is actually collected. actually collected.

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Spring 2007

Tuition AllocationTuition Allocation

Based on 3-Year All FTE AverageBased on 3-Year All FTE AverageNote: There are some small allocations to HTC, INST and OST not shown hereNote: There are some small allocations to HTC, INST and OST not shown here

As EarnedAs Earned

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Spring 2007

Tuition AllocationTuition Allocation

Based on 3-Year All FTE AverageBased on 3-Year All FTE AverageNote: There are some small allocations to HTC, INST and OST not shown hereNote: There are some small allocations to HTC, INST and OST not shown here

Using Weighted SCH Using Weighted SCH

Change = variation from As-EarnedChange = variation from As-Earned

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Spring 2007

Non-Resident Surcharge AllocationNon-Resident Surcharge Allocation

Based on 3-Year InEligible (Non-OH) FTE AverageBased on 3-Year InEligible (Non-OH) FTE Average

Note: There are some small allocations to HTC, INST and OST not shown hereNote: There are some small allocations to HTC, INST and OST not shown here

Undergraduate Only – Using Subsidy Weights Undergraduate Only – Using Subsidy Weights

Weighting Effect = variation from As-EarnedWeighting Effect = variation from As-Earned

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Spring 2007

Success Challenge AllocationSuccess Challenge Allocation

Earned by a combination of graduating At-Risk Earned by a combination of graduating At-Risk students and graduating students in four years. students and graduating students in four years.

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Spring 2007

Indirect Cost RecoveryIndirect Cost Recovery

This is the overhead charged to This is the overhead charged to some types of grants. some types of grants.

Currently held centrally and used to Currently held centrally and used to support research startup, research support research startup, research incentive and research investment incentive and research investment programs run by the VP Research.programs run by the VP Research.

This is somewhat variable since it This is somewhat variable since it depends on which grants are funded depends on which grants are funded and is earned as expenditures are and is earned as expenditures are made on the grant.made on the grant.

These funds are currently split These funds are currently split among the VP Research, Principle among the VP Research, Principle Investigators, Departments/Centers, Investigators, Departments/Centers, and Colleges.and Colleges.

Need to determine if anything Need to determine if anything should be pooled centrally to should be pooled centrally to support inter-disciplinary support inter-disciplinary efforts. This shows the effect of efforts. This shows the effect of complete distribution to units.complete distribution to units.

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Spring 2007

Tuition Distribution by Head CountTuition Distribution by Head Count

Costs associated with recruiting, advising and retaining Costs associated with recruiting, advising and retaining majors are not reflected in number of student credit hours majors are not reflected in number of student credit hours generated by a unit. generated by a unit.

Many of these systems distribute tuition revenue partially Many of these systems distribute tuition revenue partially on credit hours generated and partially on the number of on credit hours generated and partially on the number of headcount majors. headcount majors.

This reflects the additional costs to units housing the major This reflects the additional costs to units housing the major of a student and provides incentive to attract and retain of a student and provides incentive to attract and retain majors as well as offer service courses.majors as well as offer service courses.

Current weighting will be 85% on SCH and 15% on HeadsCurrent weighting will be 85% on SCH and 15% on Heads

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Spring 2007

Combined Revenue AllocationCombined Revenue Allocation

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Spring 2007

General FeeGeneral Fee

General Fee revenues and General Fee revenues and expenditures are being separately expenditures are being separately tracked and budgeted.tracked and budgeted.

Increases in costs of supported Increases in costs of supported services (raises, minimum wage, services (raises, minimum wage, benefits, etc) as well as changes in benefits, etc) as well as changes in services offered will drive annual services offered will drive annual changes in the General Fee.changes in the General Fee.

Enrollment fluctuations will also Enrollment fluctuations will also require adjustments in funding require adjustments in funding levels for these activities.levels for these activities.

In addition to these direct costs, In addition to these direct costs, costs associated with space, costs associated with space, waivers, etc will also be waivers, etc will also be associated. associated.

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Spring 2007

Cost Allocation - SpaceCost Allocation - Space There is currently over $31 million needed to There is currently over $31 million needed to

operate our physical facilities – Plant operate our physical facilities – Plant Operations and Maintenance (POM)Operations and Maintenance (POM) Custodial - $9.7 MCustodial - $9.7 M Maintenance – $9.3 MMaintenance – $9.3 M Utilities – $10.8 MUtilities – $10.8 M

With all revenues now allocated to the With all revenues now allocated to the academic units, these POM costs would be academic units, these POM costs would be “charged” to these units - possibily in “charged” to these units - possibily in proportion to the percentage of space they proportion to the percentage of space they controlcontrol

These are NOT costs associated with building These are NOT costs associated with building and renovating space - separate Capital and renovating space - separate Capital budgetbudget

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Spring 2007

Cost Allocation - SpaceCost Allocation - Space All space is coded by type and All space is coded by type and

associated with a departmentassociated with a department All Non-assignable square All Non-assignable square

footage is removed to produce footage is removed to produce Net Assignable Square Feet Net Assignable Square Feet (NASF)(NASF)

4,930,590 total square feet4,930,590 total square feet 3,733,395 NASF3,733,395 NASF Additional reductions to NASF Additional reductions to NASF

could be made for space not could be made for space not receiving custodial or receiving custodial or maintenance service (hangers, maintenance service (hangers, garages, facility shops, HDL, garages, facility shops, HDL, Ridges, Etc). Ridges, Etc).

Just a partial listJust a partial list

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Spring 2007

Cost Allocation - SpaceCost Allocation - Space

Part of the POM (custodial and maintenance) costs are shared Part of the POM (custodial and maintenance) costs are shared with the Residence & Dining Hall (R&DH) Auxiliary and there with the Residence & Dining Hall (R&DH) Auxiliary and there are direct payments from R&DH for facilities personnel as part are direct payments from R&DH for facilities personnel as part of their overhead. R&DH Utilities are separate. The impact of of their overhead. R&DH Utilities are separate. The impact of R&DH space on POM costs will have to be separated.R&DH space on POM costs will have to be separated.

100% of athletic grounds costs are attributed to the general 100% of athletic grounds costs are attributed to the general fee.fee.

Still some debate about how to deal with units required to Still some debate about how to deal with units required to maintain relatively large amounts of space to support the maintain relatively large amounts of space to support the university research goals.university research goals.

Still some debate about whether the quality of space should Still some debate about whether the quality of space should be considered when allocating space costs. be considered when allocating space costs.

Should there be another allocation factor instead of or in Should there be another allocation factor instead of or in addition to NASF?addition to NASF?

Outstanding Issues Outstanding Issues

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Spring 2007

Costs – Employee Fee WaiversCosts – Employee Fee Waivers

Treated as a benefit Treated as a benefit like health care as like health care as opposed to opposed to “charging” units for “charging” units for actual use.actual use.

$6,536,000 annual $6,536,000 annual costcost

3855 eligible 3855 eligible employeesemployees

~$1700 per ~$1700 per employeeemployee

Some minor units are omitted from this display. Some minor units are omitted from this display.

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Spring 2007

Cost – Graduate Fee WaiversCost – Graduate Fee Waivers

Graduate Fee Waivers will be Graduate Fee Waivers will be matched with the source of the matched with the source of the stipend generating the waiver:stipend generating the waiver: College controlled waiversCollege controlled waivers Special SummerSpecial Summer Non-ResidentNon-Resident Research WaiversResearch Waivers

Of the $31 million in graduate tuition, Of the $31 million in graduate tuition, $23 million is not collected – i.e. $23 million is not collected – i.e. waivedwaived

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Spring 2007

Cost – Graduate Fee WaiversCost – Graduate Fee Waivers About $10 M is About $10 M is

allocated to allocated to colleges and colleges and therefore therefore controlled controlled

Research Waivers Research Waivers vary depending vary depending on grants that hiton grants that hit

Non-Resident Non-Resident varies based on varies based on international international enrollmentsenrollments

Summer is nearly Summer is nearly 100% waived100% waived

This is an approximation based on 2005-6 waivers. This is an approximation based on 2005-6 waivers. Under the model, waivers could be a direct budget Under the model, waivers could be a direct budget cost to an academic support unit or could be a cost to an academic support unit or could be a direct deduction from graduate tuition attributed to direct deduction from graduate tuition attributed to an academic unit.an academic unit.

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Spring 2007

College Direct Costs vs. OverheadCollege Direct Costs vs. Overhead Costs associated with college budgets, technology Costs associated with college budgets, technology

fees, space, employee waivers and graduate fee fees, space, employee waivers and graduate fee waivers can be directly associated with college waivers can be directly associated with college activities.activities.

All the rest of the costs associated with the general All the rest of the costs associated with the general fund budget would also need to be funded through the fund budget would also need to be funded through the revenues associated with the academic colleges. revenues associated with the academic colleges.

This includes enrollment-related functions, the library, This includes enrollment-related functions, the library, the VP Research and general administrative costs. the VP Research and general administrative costs.

Today, the tuition and subsidy revenue generated by Today, the tuition and subsidy revenue generated by the colleges supports the operation of those colleges, the colleges supports the operation of those colleges, all POM costs and all these overhead costs.all POM costs and all these overhead costs.

Since all the revenue has now be associated with the Since all the revenue has now be associated with the colleges, these overhead costs also need to be divided colleges, these overhead costs also need to be divided up among the colleges. That division is also under up among the colleges. That division is also under debate.debate.

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Spring 2007

Enrollment-Driven Overhead CostsEnrollment-Driven Overhead Costs

4.6M in costs for the Registrar, Admissions 4.6M in costs for the Registrar, Admissions and Financial Aid (budget, space, fee and Financial Aid (budget, space, fee waivers, etc) could be allocated to the waivers, etc) could be allocated to the colleges based on the number of colleges based on the number of undergraduate majors in that college.undergraduate majors in that college.

1.2M in costs to operate graduate programs 1.2M in costs to operate graduate programs (OGSS budget, space, waivers, etc) could (OGSS budget, space, waivers, etc) could be allocated to the colleges based on the be allocated to the colleges based on the number of graduate majors in that college.number of graduate majors in that college.

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Spring 2007

Library and Research Overhead CostsLibrary and Research Overhead Costs

Library costs are $12.4M (budget, space, waivers, etc)Library costs are $12.4M (budget, space, waivers, etc) VP Research costs are $6M (budget, space, waivers, VP Research costs are $6M (budget, space, waivers,

etc) etc) Includes Eminent Scholars, Applied Ethics Institute, Includes Eminent Scholars, Applied Ethics Institute,

Innovation Center and Animal Care in addition to Innovation Center and Animal Care in addition to Research Compliance, Grant Writing and Office of Research Compliance, Grant Writing and Office of Research and Sponsored programs.Research and Sponsored programs.

Both could be allocated to academic units in proportion Both could be allocated to academic units in proportion to their percentage of the total academic revenue to their percentage of the total academic revenue (tuition, subsidy, IDC).(tuition, subsidy, IDC).

About 25% of the VPR costs could be allocated in About 25% of the VPR costs could be allocated in proportion to grant activity – tradeoff between proportion to grant activity – tradeoff between simplicity and accuracy. Incentive for units not simplicity and accuracy. Incentive for units not utilizing these services would be for them to start utilizing these services would be for them to start doing so.doing so.

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Spring 2007

Administrative Overhead CostsAdministrative Overhead Costs

Administrative costs include President, Administrative costs include President, Provost, VP Finance/Administration, Provost, VP Finance/Administration, Advancement, and IT.Advancement, and IT.

$46.6M cost (budget, space, waivers, etc) $46.6M cost (budget, space, waivers, etc) represents a 20% “tax rate” on $236.3M in represents a 20% “tax rate” on $236.3M in academic unit revenues – comparable to the academic unit revenues – comparable to the OSU 19% rate.OSU 19% rate.

These costs could be allocated to academic These costs could be allocated to academic units in proportion to their percentage of the units in proportion to their percentage of the total academic revenue (comprised of total academic revenue (comprised of tuition, subsidy, IDC).tuition, subsidy, IDC).

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Spring 2007

General Fee – Total Picture General Fee – Total Picture With allocations for space (if done With allocations for space (if done

on NASF) and waivers, we could on NASF) and waivers, we could identify general fee related identify general fee related expenditures equal to the amount expenditures equal to the amount collected.collected.

This will always be an inexact This will always be an inexact calculation.calculation.

Under cultural activities we could Under cultural activities we could add part of WOUBadd part of WOUB

Splitting units between general Splitting units between general and instructional fee sources is and instructional fee sources is more accurate but creates two more accurate but creates two funding systems with two budget funding systems with two budget processes. There is a tradeoff processes. There is a tradeoff between simplicity and accuracy.between simplicity and accuracy.

In general, there are more than In general, there are more than enough services offered to justify enough services offered to justify the current level of general fee. the current level of general fee.

Connecting these major areas to Connecting these major areas to this funding stream will help this funding stream will help facilitate a strategic use the fee.facilitate a strategic use the fee.

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Spring 2007

Outstanding IssuesOutstanding Issues Should part of VP Research costs be allocated in proportion to grant Should part of VP Research costs be allocated in proportion to grant

activity – problem with Grant Accounting being mixed in with VP activity – problem with Grant Accounting being mixed in with VP Finance & Admin?Finance & Admin?

What to do with mixed service / academic areas like Wellworks, Child What to do with mixed service / academic areas like Wellworks, Child Development Center, Voinovich Center, WOUB. Could be shared Development Center, Voinovich Center, WOUB. Could be shared across colleges in proportion to revenue like other overheads or across colleges in proportion to revenue like other overheads or allocated in some other proportion?allocated in some other proportion?

Should supported academic units (Honors Tutorial College and Should supported academic units (Honors Tutorial College and International Studies be shared across colleges in proportion to International Studies be shared across colleges in proportion to revenue like other overheads or allocated in some other proportion?revenue like other overheads or allocated in some other proportion?

Should both need-based and merit scholarships be shared across the Should both need-based and merit scholarships be shared across the board or should merit scholarships be linked to programs board or should merit scholarships be linked to programs differentially?differentially?

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Spring 2007

Units “Outside” the ModelUnits “Outside” the Model Residence and Dining Hall (R&DH), University Outreach and Regional Residence and Dining Hall (R&DH), University Outreach and Regional

Campuses (UORC) Parking Services and Osteopathic Medicine pay Campuses (UORC) Parking Services and Osteopathic Medicine pay overheads into the Athens General Fund Budget.overheads into the Athens General Fund Budget.

These overhead rates need to be reviewed in relationship to the These overhead rates need to be reviewed in relationship to the Budget Model – perhaps using a new overhead cost study to Budget Model – perhaps using a new overhead cost study to determine the impact of each of these units on various parts of the determine the impact of each of these units on various parts of the Athens operation (facilities, library, administration, enrollment Athens operation (facilities, library, administration, enrollment services, etc) services, etc)

Should subsidy and tuition associated with LifeLong Learning Should subsidy and tuition associated with LifeLong Learning continue to be allocated directly to that unit?continue to be allocated directly to that unit?

The distribution of tuition and subsidy from Resource Distribution The distribution of tuition and subsidy from Resource Distribution Programs (regional graduate programs) needs to be reviewed to Programs (regional graduate programs) needs to be reviewed to determine relative contributions from UORC and Academic Colleges determine relative contributions from UORC and Academic Colleges and their roles in the programs.and their roles in the programs.

New Budget Model

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