Expenditure Study

8/10/2019 Expenditure Study

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1.

2.

3.

4.

5.

School

Financial

Aid

deduct

Waiver

rates

CWU 4% 10%

EWU 4% 11%

TESC 4% 10%

UW 5% 21%

WSU 4% 20%WWU 4% 10%

CTCs 3.5% 35%

Data Sources:

Expenditure data for CWU, EWU, TESC, WWU and CTCs came from AFRS.

Expenditures for programs were calculated by looking at expenditures by college. Colleges typically

include multiple departments and programs. A department-level expenditure study would require a

new financial system for any useful results.

WSU and UW calculated expenditure data, using AFRS data, in order to account for faculty

time spent on research.

Notes about the 2012 Expenditure Study

There is a distinction is made between "Cost" and "Expenditure." The numbers provided are averages

of expenditures per FTE in 2011-12 which may not reflect the actual cost of adding more FTEs.

The amount of state support per FTE is calculated by subtracting the net tuition amount from the

expenditure per FTE. This does not represent state funding per FTE.

To determine a net tuition amount per student, the study adjusts for the tuition waivers and tuition

money that goes directly to the institutions financial aid programs. For a student that pays tuition, a

percentage (for details, see below) of their payment goes to the schools financial aid program. Also, a

school is allowed to offer tuition waivers that account for a percentage (for details, see below) of their

tuition revenue, meaning this revenue is not collected. To calculate a more accurate state support per

FTE amount, it was important to remove the diverted money and forgone revenue from the tuitionand operating fees amount. For details about waivers, see the institutions' TECM reports submitted

annually to LEAP and the more detailed reporting that is a special required higher education

accountability report in the biennial budget request submittal.

This files provides an average expenditure per undergraduate and graduate FTE along with

expenditures for engineering and nursing FTEs to represent the expenditure associated with STEM or

high employer demand FTEs. The institutions are prepared to answer specific questions for other

programs if the need arises.


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Expenditure by program area (Engineering, Nursing, Remedial) calculated by each institution.


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Central Eastern* Evergreen

Expenditure per UG FTES 8,886$ 8,807$ 11,203$

Net Resident UG Tuition Level 5,270$ 4,996$ 5,281$

Approximate amount of state support per UG 3,616$ 3,812$ 5,922$

Expenditure per Grad FTES 12,173$ 12,065$ 15,347$

Net Resident GR Tuition Level 6,250$ 6,965$ 5,918$

Approximate amount of state support per GR 5,923$ 5,100$ 9,429$

Expenditure per UG Engineering FTE 13,002$ 13,421$ N/A

Net Resident UG Tuition Level 5,270$ 4,996$ -$

Approximate amount of state support per engineering student 7,732$ 8,425$ -$

Expenditure per UG Nursing FTE N/A N/A N/A

Net Resident UG Tuition Level -$ -$ -$

Approximate amount of state support per nursing student -$ -$ -$

Expenditure per remedial FTE 3,675$ 2,722$ N/A

Net Resident UG Tuition Level -$ 4,996$ -$

Approximate amount of state support per remedial student -$ -$ -$

*Eastern Washington University is the only comprehensive university to offer degrees in Mechanical Engineerin

degree in Mechanical Engineering Technology.


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Western Washington

Washington

State CTCs

9,045$ 13,586$ 10,641$ 6,094$

5,369$ 8,833$ 6,683$

3,676$ 4,753$ 3,958$ 3,930$

12,391$ 23,434$ 20,322$ N/A

5,853$ 10,841$ 7,040$ -$

6,538$ 12,593$ 13,282$ -$

N/A 23,150$ 17,999$ N/A

-$ 8,833$ 6,683$ -$

-$ 14,318$ 11,316$ -$

N/A 30,723$ 20,057$ N/A

-$ 8,833$ 6,683$ -$

-$ 21,891$ 13,374$ -$

N/A N/A N/A 4,672$

-$ -$ -$

-$ -$ -$ 3,038$

g and Electrical Engineering. Eastern also offers a


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Central Eastern* Evergreen

Expenditure per UG FTES 8,886$ 8,807$ 11,203$

Net Nonresident UG Tuition Level 15,376$ 14,075$ 14,554$

Approximate amount of state support per UG -$ -$ -$

Expenditure per Grad FTES 12,173$ 12,065$ 15,347$

Net Nonresident GR Tuition Level 15,676$ 17,717$ 16,348$

Approximate amount of state support per GR -$ -$ -$

Expenditure per UG Engineering FTE 13,002$ 13,421$ N/A

Net Nonresident UG Tuition Level 15,376$ 14,075$ -$

Approximate amount of state support per engineering student -$ -$ -$

Expenditure per UG Nursing FTE N/A N/A N/A

Net Nonresident UG Tuition Level -$ -$ -$

Approximate amount of state support per nursing student -$ -$ -$

Expenditure per remedial FTE 3,675$ 2,722$ N/A

Net Nonresident UG Tuition Level -$ 14,075$ -$

Approximate amount of state support per remedial student -$ -$ -$

*Eastern Washington University is the only comprehensive university to offer degrees in Mechanical Engineerin

degree in Mechanical Engineering Technology.


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Western Washington

Washington

State CTCs

9,045$ 13,586$ 10,641$ 6,094$

15,029$ 23,939$ 18,521$

-$ -$ -$ -$

12,391$ 23,434$ 20,322$ N/A

14,861$ 21,960$ 20,516$ -$

-$ -$ -$ -$

N/A 23,150$ 17,999$ N/A

-$ 23,939$ 18,521$ -$

-$ -$ -$ -$

N/A 30,723$ 20,057$ N/A

-$ 23,939$ 18,521$ -$

-$ -$ -$ -$

N/A N/A N/A 4,672$

-$ -$ -$

-$ -$ -$ -$

g and Electrical Engineering. Eastern also offers a


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Central Eastern* Evergreen Western

FY12

Expenditures

(NGFS & 149)

FY12 Expenditures

(NGFS & 149)

FY12

Expenditures

(NGFS & 149)

FY12

Expenditures

(NGFS & 149)Instruction (prg 01X) 53,349,972 40,457,629$ 21,320,278$ 68,822,117$

Research (prg 02X) 108,856 301,442 51,442 725,674

Public Service (prg 03X) 0 576,943 1,502,429 -

Academic Support (prg 04X) 5,752,731 7,866,492 2,420,631 5,968,473

Libraries (Prg 05X) 3,451,056 4,006,728 4,645,410 6,009,336

Student Services (prg 06X) 5,065,341 10,926,536 4,366,352 9,089,860

Institutional Support (prg 08X) 13,114,348 13,810,984 10,609,779 17,936,596

Maintenance & Operations (prg 09X) 8,940,163 13,628,381 6,988,223 12,922,659

Total Near -GFS+ Fund 149 89,782,466$ 91,575,135$ 51,904,544$ 121,474,715$

Less programs 02x & 03X (108,856) (878,385) (1,553,871) (725,674)

Expenditures supporting instruction activities 89,673,611$ 90,696,750$ 50,350,673$ 120,749,041$

Percent of indirect costs allocated to Instruction* 97.11% 97.11% 97.11% 97.11%

Less indirect costs NOT allocated to instruction (1,049,753) (1,451,911) (838,978) (1,500,688)

Net Instruction expenditures 88,623,858$ 89,244,839$ 49,511,695$ 119,248,353$

State supported FTES 9,758 9,914 4,324 12,899

Average expenditure per FTES 9,082$ 9,002$ 11,450$ 9,245$

Percent of expenditure per FTES UG to avg cost for all

students*97.84% 97.84% 97.84% 97.84%

Percent of expenditure per FTES Grad to avg cost for UG

student*136.99% 136.99% 136.99% 136.99%

Historical average cost study percents for comprehensive institutions

for three previous cost studies (1997-98, 2001-02, 2005-06)

Central Eastern* Evergreen Western

Expenditure per UG FTES 8,886$ 8,807$ 11,203$ 9,045$

Gross Resident UG tuition 6,099$ 5,847$ 6,112$ 6,214$ -Less Tuition Waiver Levels (11% EWU & 10% for all others) (610)$ (643)$ (611)$ (621)$ Fo

Adjusted Gross Resident UG Tuition 5,489$ 5,204$ 5,501$ 5,593$

- Less 4% Student Aid (220)$ (208)$ (220)$ (224)$ De

Net Resident UG Tuition Level 5,270$ 4,996$ 5,281$ 5,369$

Approximate amount of state support per UG 3,616$ 3,812$ 5,922$ 3,676$

Expenditure per Grad FTES 12,173$ 12,065$ 15,347$ 12,391$

Gross Resident GR tuition 7,234$ 8,152$ 6,850$ 6,774$

-Less Tuition Waiver Levels (11% EWU & 10% for all others) (723)$ (897)$ (685)$ (677)$

Adjusted Gross Resident GR Tuition 6,511$ 7,255$ 6,165$ 6,097$

- Less 4% Student Aid (260)$ (290)$ (247)$ (244)$

Net Resident GR Tuition Level 6,250$ 6,965$ 5,918$ 5,853$

Approximate amount of state support per GR 5,923$ 5,100$ 9,429$ 6,538$

Expenditure per UG Engineering FTE 13,002$ 13,421$ N/A N/A

Gross Resident UG tuition 6,099$ 5,847$

-Less Tuition Waiver Levels (11% EWU & 10% for all others) (610)$ (643)$

Adjusted Gross Resident UG Tuition 5,489$ 5,204$

- Less 4% Student Aid (220)$ (208)$

Net Resident UG Tuition Level 5,270$ 4,996$

Approximate amount of state support per engineering studen 7,732$ 8,425$

Expenditure per UG Nursing FTE N/A N/A N/A N/A

Gross Resident UG tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)

Adjusted Gross Resident UG Tuition

- Less 4% Student Aid

Net Resident UG Tuition Level

Approximate amount of state support per nursing student


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1. State Fund Expenditures per AFRS

Fund 001 Fund 08A Fund 062 Total

01 Instruction 34,408,122 7,473,000 41,881,122

02 Research 27,359,148 27,359,148

03 Public Service 18,511,263 18,511,263

04 Primary Support 9,252,134 1,736,000 10,988,134

05 Library 4,647,919 744,000 5,391,919

06 Student Services 6,275,927 959,000 7,234,927

08 Inst. Support 12,819,399 3,009,000 15,828,399

09 O&M 21,149,966 2,612,000 5,057,000 28,818,966

134,423,877 16,533,000 5,057,000 156,013,877

2. Less State Fund Expenditures for Public Service and Research

02 Research (27,359,148)03 Public Service (18,511,263)

3. Plus Operating Tuition Expenditures

Total Fund 149 Expenditures per AFRS 209,361,648

Bond Payments From Tuition (Revenue Transfers) 1,919,521

State + Tuition Expenditures Supporting Instructional Activities 321,424,635

Total Direct instructional Expenditures {1} 172,351,948

Total Instructional Support Expenditures {2} 149,072,687

321,424,635

State supported student FTE 25,284

Average Expenditure per FTE 12,714$

Resident

Expenditure per UG FTE {3} 10,641$

Gross Resident UG operating fees 8,910$

-Less Tuition Waiver Levels (1,871)$

Adjusted Gross Resident UG Tuition 7,039$- Less 4% Student Aid (356)$

Net Resident UG Tuition Level 6,683$

Amount of state support received per UG 3,958$

Expenditure per Grad FTE {3} 20,322$

Resident GR operating fees 9,387$

-Less Tuition Waiver Levels (1,971)$

Supporting Calculations: WSU FY2012 Expenditure Study


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Adjusted Gross Resident GR Tuition 7,416$

- Less 4% Student Aid (375)$

Net Resident GR Tuition Level 7,040$

Amount of state support received per GR 13,282$

Notes:

{1} Pro-rated between undergraduate and graduate using student credit hours taught by faculty

{3} Pro-rated between undergraduate and graduate using student credit hours taught by faculty

Estimated State Support of Engineering and Nursing Students

Fiscal Year 2012 Expenditure Analysis v. Market

FY 2012 Market

Expenditure per UG

Engineering FTE (UpperDivision) 17,999 19,424

Resident UG operating

fees (waiver & aid adjusted) 6,683 6,683

moun o s a e supporreceived per

engineering student 11,316 12,741

Expenditure per UG

Nursing FTE(Upper Division) 20,057 21,198

{2} Allocated between undergraduate and graduate using cost drivers such as faculty FTE, student SCH or FTE, or direct

instructional expenditures

To estimate the cost of expanding engine

market, WSU recalculated the support pe

salary for faculty. The results of this calcu

attached spreadsheet. This view helps giv

expansion in these selected programs.

Users of this analysis should note that future expansion may not be achievable at these historical support

levels, due to a highly competitive market for faculty. For example, engineering faculty salaries at WSU,

as reflected in this study, lag 14% behind the average salary at peer institutions. See Footnote 1.

Similarly, nursing faculty salaries run 11% behind peers. Thus, more competitive compensation packages

would be needed to successfully attract the new faculty necessary for expansion. Similar market forces

are driving the cost of expanding business, science and other key growth areas


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Resident UG operating

fees (waiver & aid adjusted) 6,683 6,683moun o s a e suppor

received per nursing

student 13,374 14,515

Footnote:

(1) The peer average is based on a 1988 HECB study that

developed peer groups reflecting a national perspective.

Concurrently, a special joint legislative and executive study

group was appointed to review the higher education master

plan funding recommendations, with peer comparison groups

identified as one of its areas of study.


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Nonresident

10,641$

21,164$

(1,871)$

19,293$(772)$

18,521$

-$

20,322$

23,342$

(1,971)$


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21,371$

(855)$

20,516$

-$

ering and nursing given the current

r student using the average peer

lation are shown in tab 2 of the

e users a sense for true cost of


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ExpendituresTotal GOF/DOF-

LFA Expenditures

Percentage to

Instruction

Total GOF/DOF-

LFA Expenditures

for Instruction

Instruction 427,349,149 100% 427,349,149

Research 7,445,550 0% 0

Public Service 3,946,027 0% 0Primary Support 74,451,710 47% 35,298,784

Library 39,419,795 73% 28,688,690

Student Services 28,153,477 100% 28,153,477

Hospitals 12,444,860 100% 12,444,860

Inst. Support 145,239,773 47% 67,714,221

O&M 186,407,664 50% 93,583,187

Distribution by level %LD %UD %GR

Instruction 22% 36% 42%

Research 0% 0% 0%

Public Service 0% 0% 0%Primary Support 36% 31% 33%

Library 30% 32% 38%

Student Services 40% 40% 19%

Hospitals 0% 0% 100%

Inst. Support 25% 38% 37%

O&M 34% 40% 26%

Expenditures by Level Lower-Division Upper-Division Graduate

Instruction 93,549,711 155,229,511 178,569,927

Research - - -Public Service - - -

Primary Support 12,761,615 10,864,798 11,672,371

Library 8,545,650 9,274,700 10,868,340

Student Services 11,324,791 11,384,311 5,444,376

Hospitals - - 12,444,860

Inst. Support 17,165,705 25,826,474 24,722,043

O&M 31,837,390 37,250,131 24,495,667

Total 175,184,861 249,829,925 268,217,583

Student FTE 16,121 15,162 11,446

Expenditures/FTE $10,867 $16,478 $23,434

Total Expenditures 12,194,427 30,179,423 25,713,987

FTE 740 1,304 1,003

GOF/DOF-LFA Expenditures per FTE for UW

College of Engineering


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Total Expenditures 793,582 5,911,824 5,259,938

FTE 27 192 132


Resident Nonresident

Expenditure per UG FTES 13,586$ 13,586$

Gross Resident UG tuition 10,223$ 27,707$

-Less Tuition Waiver Levels (11% E (1,022)$ (2,771)$

Adjusted Gross Resident UG Tuition 9,201$ 24,936$


Net Resident UG Tuition Level 8,833$ 23,939$Approximate amount of state s 4,753$ -$

Expenditure per Grad FTES 23,434$ 23,434$

Gross Resident GR tuition 12,547$ 25,417$

-Less Tuition Waiver Levels (11% E (1,255)$ (2,542)$

Adjusted Gross Resident GR Tuition 11,292$ 22,875$


Net Resident GR Tuition Level 10,841$ 21,960$

Approximate amount of state s 12,593$ -$

Expenditure per UG Engineerin 23,150$

Gross Resident UG tuition 10,223$

-Less Tuition Waiver Levels (11% E (1,022)$

Adjusted Gross Resident UG Tuition 9,201$



Approximate amount of state s 14,318$

Expenditure per UG Nursing FTE 30,723$

Gross Resident UG tuition 10,223$

-Less Tuition Waiver Levels (11% E (1,022)$

Adjusted Gross Resident UG Tuition 9,201$

Nursing

*This includes expenditures funded by state support, tuition revenue, and local sources of


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Approximate amount of state s 21,891$


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Included

Excluded

ExcludedIncluded on basis of % Faculty FTE - in instruction program relative to total in instruction, research, and

Included - % on basis of state-reported student FTE relative to total FTE and GOF/DOF faculty relative t

Included

Included

Included on basis of GOF/DOF faculty as % of all faculty

Included on basis of instructional space as % of instructional and research space

Distributed based on % faculty salary to each level.

Excluded

ExcludedDistribured based on % faculty FTE to each level

Distributed based on student FTE

Distributed based on student FTE

All to graduate/professional

Distribured based on % faculty FTE to each level

Distributed based on SCH by level

13,586$ Average UG $/FTE

10223 Resident UG

27707 Nonresident UG

12547 Resident GR

25417 Nonresident GR


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18/25


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public service.

total


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State Expenditures for FY 2012 and Comparison to FY 2011.

AFRS Expenditures (001, 08A)

Excludes Tuition.

FY 2012

Academic Basic Skills Pre-College Vocational Total

Total Expenditures $239,378,033 $53,449,050 $44,854,482 $223,926,016 $561,607,581Student FTES 65,541 19,734 14,764 52,339 152,378

Total $ per FTES $3,652 $2,708 $3,038 $4,278 $3,686

FY 2011


Total Expenditures $272,136,416 $62,374,091 $49,829,636 $266,529,666 $650,869,810

Student FTES 68,195 21,661 15,634 55,591 161,081

Total $ per FTES $3,991 $2,880 $3,187 $4,794 $4,041

Difference between FY 2012 and FY 2011


Total Expenditures ($32,758,383) ($8,925,041) ($4,975,154) ($42,603,650) ($89,262,228)

Student FTES (2,655) (1,927) (869) (3,252) (8,703)

Total $ per FTES ($338) ($171) ($149) ($516) ($355)


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Average UG

$463,304,049117,880

3,930$

$404 m43%

$90 m

10%

$72 m

8%

$378 m40%

College Expenditures by Mission AFY 2011 Tuition and State Appropriated F

Total: $944 million

Academic Basic Skills Pre-Colleg

$5

1

$45 m

8%

$224 m

40%

College Expenditures

FY 2012 State ApprTotal: $562

Academic Basic Skills

$5

1

$45 m

8%

$224 m

40%

College Expenditures

FY 2012 State ApprTotal: $562



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reaunds

Vocational

$239 m

43%

3 m

0%

by Mission Area

priated Fundsmillion

Pre-College Vocational

$239 m

43%

3 m

0%

by Mission Area

priated Fundsmillion



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Total Expenditures (State and Tuition) for FY 2012 and Comparison to FY 2011

AFRS Expenditures (001, 08A, 149)

FY 2012



Student FTES 65,541 19,734 14,764 52,339 152,378Total $ per FTES $5,720 $4,149 $4,672 $6,563 $5,704

FY 2011



Student FTES 68,195 21,661 15,634 55,591 161,081

Total $ per FTES $5,920 $4,144 $4,590 $6,806 $5,858

Difference between FY 2012 and FY 2011


Total Expenditures ($28,816,598) ($7,893,427) ($2,780,655) ($34,859,007) ($74,349,687)

Student FTES (2,655) (1,927) (869) (3,252) (8,703)

Total $ per FTES ($200) $5 $82 ($243) ($153)

FMS Expenditures (001, 08A, 149)

Includes Tuition (149)


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Average UG

$718,378,683

117,8806,094$

$82

9

$69 m

8%

$343 m

40%

College ExpendituresFY 2012 Tuition and State

Total: $869 m


$82

9

$69 m

8%

$343 m

40%

College ExpendituresFY 2012 Tuition and State

Total: $869 m



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$375 m

43%

m

y Mission Areappropriated Funds

illion


$375 m

43%

m

y Mission Areappropriated Funds

illion


Documents

Expenditure Study