The State of the Buffalo State College Budget College Senate - - PowerPoint PPT Presentation

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The State of the Buffalo State College Budget

College Senate Meeting October 11, 2019

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Presentation Overview

• Mission, Vision, Values, Strategic Plan
• New York State and SUNY Budget Context
• State of the Campus
• Update on Budget Rebalancing
• Future Planning: Launching the Strategic Resource Planning Process (SRPP)
• Integrated Resource Planning: Context and Environment
• Telling Our Story
• Next Steps

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Mission, Vision, Values

Mission

Buffalo State is a diverse and inclusive college committed to the intellectual, personal, and professional growth of its students, faculty, staff, and alumni. Our mission is to empower students to succeed and to inspire a lifelong passion for learning. Buffalo State is dedicated to excellence in teaching, research, service, scholarship, creative activity, and cultural enrichment.

Vision

Buffalo State College will be a nationally recognized leader in public higher education known for its caring and rigorous academic environment where lives are transformed through education; the intellectual and creative accomplishments of its faculty, staff, students, and alumni; its cross-culturally competent community dedicated to developing leaders for an increasingly global society.

Values

We, the Buffalo State community, are committed to: – actively facilitating access to public higher education; – excellent learning experiences in and out of the classroom; – being student centered; – the rigors, joys, and fulfillment of intellectual discovery; – engagement, applied learning, and partnerships with the community; – social responsibility; – respect for diversity and individual differences; – supportive and collegial relationships; –

• pportunities for individuals to realize their full potential.

Source: About Buffalo State

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Strategic Goals

• Goal 1: Provide an Excellent Education Inside and Outside the Classroom

– Create Engaging and Distinctive Academic Programming – Enhance Academic Support Services – Strengthen and Diversify the Faculty – Support Staff Development

• Goal 2: Continue to Create an Engaged Community

– Recruit New Students for Undergraduate and Graduate Programs – Provide an Outstanding On-Campus Student Experience – Support an Engaging Cocurricular Program – Serve as an Anchor Institution – Safeguard Our Physical and Human Resources

• Goal 3: Enhance Institutional Effectiveness

– Tell Our Story Externally – Promote Fiscal Transparency – Ensure Data Integrity – Enhance Culture of Continuous Improvement – Foster Sustainability

• Goal 4: Provide Appropriate Resources Necessary to Succeed

– Address Aging Facilities – Seek Increased Funding – Tie Development Targets to Strategic Priorities – Reduce Ancillary Costs to Students

Source: Buffalo State Strategic Plan

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New York State and SUNY Budget Context

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Enacted State Budget (Operating Only)

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2020/21 New York State Budget Timeline

2020/21 NYS Budget “Call Letter” 2020/21 Budget Request to Board for Approval

September/ October November/ December

February

30-Day Adjustments

March

One House Bills More Advocacy 2020-21 Enacted Budget Budget Testimony 2020-/21 Executive Budget

April 1 We are here

Finalizing Budget Request

January

Advocacy Advocacy Advocacy Negotiations Even More Advocacy

Source: State University of New York

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2019/20 Enacted Budget: Direct State Tax Breakdown

State-Operated Campuses:

• Direct support remained

flat at $708M

• MOE will provide flat

General Fund support through 2020/21 and pay for Excelsior Tuition Credit up to $20M/annual

• Sustained indirect

support for increased employee benefits and bonded capital debt service costs

• Acceleration of support

for one-time costs in 2018/19 ($109.5M) Performance Investment Fund (IF)/ Open Educational Resources (OER):

• PIF stays flat from prior

year levels ($18M)

• Still state-operated

campuses only

• To be allocated

according to a plan by theBoard of Trustees

• OER funding continued

for services and expenses supporting expansion of Open Educational Resources at state-ops and community colleges ($4M)

University-Wide Programs:

• Full restoration from Executive

Budget: EOC ($7.0M); EOP ($5.4M); Graduate Diversity Fellowships ($0.6M); Cornell Vet ($0.3M); Cornell Center ($0.2M); American Chestnut ($0.1M); Algonquian Revitalization ($0.1M); Benjamin Center ($0.1M)

• Additional funds provided:

Hispanic Leadership Institute ($0.4M); Center for Women In Government ($0.1M)

• Reductions from prior enacted

budget: SBDC ($0.8M); Cord Blood ($0.5M); Center for Italian Studies ($0.3M); Mental Health Services ($0.1M)

Source: State University of New York

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History of Support to SUNY

(History of Support to SUNY

$M

$1,730.1 $1,606.5 $1,469.9 $1,517.8 $1,507.6 $1,553.2 $1,595.3 $1,607.3 $1,586.0 $1,500.6 $1,502.2 $1,841.3 $1,820.8 $1,877.8 $2,109.5 $2,278.3 $2,711.6 $2,328.8 $2,346.7 $2,370.1 $2,622.6 $2,753.2 $3,571.4 $3,427.3 $3,347.7 $3,627.3 $3,785.9 $3,881.9 $3,942.0 $3,977.5 $4,208.6 $4,212.2 $4,255.3 6.8% 6.3% 5.9% 6.2% 6.1% 5.7% 5.7% 5.9% 5.9% 6.0% 5.7% 0.0% 1.0% 2.0% 3.0% 4.0% 5.0% 6.0% 7.0% 8.0% $- $500.0 $1,000.0 $1,500.0 $2,000.0 $2,500.0 $3,000.0 $3,500.0 $4,000.0 $4,500.0 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20

SUNY Support as a Percentage of General Fund Revenue

Note that these figures do not include Accelerationof Direct State Tax Support, DSH Reimbursement, or Adjust for Actual FundingReceived by Community Colleges. If 2019/20 is adjusted for these items, percentage changes to 6.4%

Direct State Tax Support Indirect State Tax Support SUNY Support as a Percentage of General Fund Revenue

Source: State University of New York

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History of Support to SUNY: State-Operated Campuses

• f Support to SUNY

: State-e

$1,281.5 $1,043.9 $944.4 $826.6 $817.6 $805.0 $790.1 $770.2 $751.5 $727.6 $1,034.0 $861.1 $786.0 $704.0 $708.0 $708.0 $715.6 $712.7 $708.0 $708.0 $708.0 $708.0 $400.0 $200.0 $- $600.0 $800.0 $1,000.0 $1,200.0 $1,400.0 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20

History of Direct State T ax Support for State-operated Campuses Actual Amount Received Compared to Support in 2019 Dollars

Notes: Does not include:

• Acceleration of State Tax Support ($109.5M)

Direct State Tax Support In 2019 Dollars Actual Direct State Tax Support

• Indirect Support (~$2.0B in 2019/20, which has increased approximately $1.0B since 2008/09)

HEPI utilized for inflation adjustment, with 2018 HEPI held flat in 2019

Source: State University of New York

$M

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Disinvestment in Public Higher Education

$8,848 $6,689 $7,650 $7,842 $7,853 $10,620 $9,322 $10,534 $10,793 $11,135 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000

2008, Pre- Recession 2012 2016 2017 2018

Educational Appropriations per FTE

U.S. New York State

Source: State Higher Education Executive Officers Association: State Higher Education Finance 2018 10/2018

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State of the Campus:

October 2019 Update

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Campus Financial Profile: Four Levels of Activity

Buffalo State All Funds Buffalo State and Affiliated Entities

Operating Activity Unrestricted State Funds FSA, Campus House, Child Care Center, Alumni Association, BPAC

* Buffalo State College Alumni Association, Burchfield Penney Art Center,

Campus House, Child Care Center, Faculty Student Association, United Student Government

Components Unrestricted State Funds Operating Activity All Funds Buffalo State and Affiliated Entities

State Operating Budget

• State Tax Support
• Tuition

✓ ✓ ✓ ✓ Income Fund Reimbursable (IFR): Other Revenue ✓ ✓ ✓ ✓ State University Tuition Reimbursable (SUTRA): Summer, J-Term ✓ ✓ ✓ ✓ State U-Wide ✓ ✓ ✓ IFR: Broad-Based Fees: Restricted ✓ ✓ ✓ State University Tuition Reimbursable (SUTRA): Contract/OAP ✓ ✓ ✓ Dormitory Income Fund Reimbursable (DIFR): Restricted ✓ ✓ ✓ Research Foundation – Indirect Cost Recovery ✓ ✓ ✓ Buffalo State College Foundation Operating Activities ✓ ✓ ✓ Buffalo State College Foundation Housing Corporation: Restricted ✓ ✓ ✓ Buffalo State College Foundation Non- Operating Activities ✓ ✓ Research Foundation – Sponsored Activity: Restricted ✓ ✓ Capital Budget Activities ✓ ✓ IFR: ITEC ✓ ✓ Affiliated Entities* ✓

Source: Buffalo State Comptroller’s Office

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Unrestricted State Funds Operating Activities: 2018-19

State $85.8M 89.6%

IFR $5.7M 6% SUTRA $4.2M 4.4%

Revenue

Unrestricted Operating Revenues 2018-19: $95.8M

Source: Buffalo State Comptroller’s Office

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Unrestricted State Funds Operating Activities: 2018-19

Personal service $69.5M 72.8%

Temporary service $9.1M 9.5% Employee benefits $1.1M 1.2% Supplies $1.8M 1.9% Travel $0.7M 0.7% Contractual services $4.2M 4.4% Equipment and maintenance $0.7M 0.7% Library $0.4M 0.4% Student aid/tuition waivers $4.8M 5% Utilities $2.6M 2.7% Recharges

• $0.2M
• 0.2%

Overheads $0.8M 0.8%

Expenses by Type

Instruction $43.1M 45.2%

Research and training $0.4M 0.4% Academic support $9.1M 9.5% Student services $6.7M 7% Institutional support $16.9M 17.7% Operating and maintenance $13.4M 14.0% Scholarships and fellowships $4.2M 4.4% Public service $1.5M 1.6%

Expenses by Function

Expenses by Function 2018-19: $95.5M Expenses by Type 2018-19: $95.5M

Source: Buffalo State Comptroller’s Office

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Unrestricted and Restricted Operating Activities: 2018-19

State $130.7M 91.3%

BSCF Unrestricted $0.8M 0.6% BSCF Restricted $3.1M 2.2% BSCF Agency $1.9M 1.3% Housing Corporation $5.1M 3.6% Research Foundation Indirect Cost Recovery $1.4M 1%

Revenue

Operating Revenues 2018-19 $143.1M

Source: Buffalo State Comptroller’s Office

State funds exclude ITEC.

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Unrestricted and Restricted Operating Activities: 2018-19

Personal service $82.9M 57.5%

Temporary service $11.5M 8.0% Employee benefits $5.8M 4.0% Supplies $3.6M 2.5% Travel $2.9M 2.0%

Contractual services $6.0M 4.2%

Equipment and maintenance $2.8M 1.9% Library $0.9M 0.6%% Student aid/tuition waivers $10.8M 7.5% Utilities $3.8M 2.6% Debt service and

• ther (residence

halls) $10.7M $7.4% Overheads $2.6M 1.8% Recharges

• $0.1M

0%

Expenses by Type

Expenses by Type 2018-19 $144M Instruction $45.3M 31.4%

Research and training $0.6M 0.4% Academic support $9.2M 6.4% Student services $7.8M 5.4 % Institutional support $25.0M 17.4% Operating and maintenance $13.7M 9.5% Scholarships and fellowships $10.2M 7.1% Public service $1.8M 1.2% Auxiliary enterprises $27.5M 19.1% BSCF $3.0M 2.1%

Expenses by Function

Expenses by Function 2018-19 $144M

Source: Buffalo State Comptroller’s Office

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Buffalo State History of State Tax and Tuition Revenues

42% 39% 34% 32% 29% 28% 26% 25% 25% 26% 26% 28% 58% 61% 66% 68% 71% 72% 74% 75% 75% 74% 74% 72% $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 $100

Millions

State and Other Support Tuition and Other Revenues

Source: Buffalo State Budget Office

Pre-Recession

Budget Cuts SUNY Rational Tuition Policy Unfunded Negotiated Salary Increases

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State Support Trends and Sources: 2012-2018

$0 $20,000,000 $40,000,000 $60,000,000 $80,000,000 $100,000,000 $120,000,000 $140,000,000 $160,000,000

Direct State Support Tuition and Other Revenue Fringe Estimate Debt Service

Source: Buffalo State Comptroller’s Office

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• Pre 2008/09: Formula Based Budget Allocation
• RAM (pre 1995), BAP (1995), BAPII (2006)
• Abandoned because data used in formulas became outdated and NYS budget cuts

impacted allocations

• Campuses submitted annual enrollment plan for approval
• State operating support provided based primarily on actual enrollment plan
• 2008/09 to 2012/13: Incremental Budget
• State tax support primarily flat
• Budget reductions in four of the last six years
• Funding for negotiated salary increases
• Rational tuition implemented 2011/12 to 2015/16
• 2013/14: Proposed new resource allocation model; never adopted
• 2014/15: Negotiated salary increases; no funding
• 2016/17: Predictable tuition plan through 2020/21
• 2019/20: Acceleration of support for one-time salary costs in 2018/19

History of SUNY Budget

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Trends: Enrollment, Tuition, Faculty, Staff

Enrollment: 9,118

• 17%

Tuition Revenue: $62.7M +26% Faculty FTE: 509

• 1%

9,000 10,000 11,000 12,000 13,000 14,000 15,000

Enrollment Tuition Faculty FTE Staff FTE

Excludes ITEC Staff FTE: 888 +10%

Enrollment

Tuition Revenue: $49.8M Staff FTE: 807 Faculty FTE: 516 Enrollment: 11,006 Source: Buffalo State Institutional Research, Buffalo State Comptroller

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Emerging Issues for Consideration: 2019-20

• Enrollment shortfall: Impact of $3.4M

▪ Tuition: $2.5M ▪ Housing: $500K ▪ Fees: $400K

• Center for the Development of Human Services: $3.5M

▪ Loan balance: $3.5M

• Resolving structural budget deficits of $3.6M

▪ SUTRA: $1M ▪ DIFR: $2M ▪ RF Indirect Cost Recovery: $600K

Source: Buffalo State 2018-19 Financial Plan

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State All-Funds Cash and Reserves Projected Through 2020-21

13 17 15 16 19 20 21 17 32 37 36 33 20 17 17 13

$10 $15 $20 $25 $30 $35 $40 Millions

Restricted Unrestricted Total Cash Balances Unrestricted College Central Reserves

Source: Buffalo State Comptroller’s Office

Unrestricted Central Reserves are 15% of our State Funds Budget.

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All Funds Financial Capacity2011/12 – 2020/21: Operating Sources and Uses

$135.1M $142.0M $130.1M $143.5M

$120,000,000 $125,000,000 $130,000,000 $135,000,000 $140,000,000 $145,000,000 $150,000,000

Sources Uses

Source: Buffalo State Comptroller’s Office Notes:

• State operating one-time $2.8M not

included

• FY20-21 not adjusted for fall 2019

enrollment shortfall

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Assumptions for All Funds Financial Capacity 2011/12 – 2020/21: Operating Sources and Uses

Tuition rate increases: Personnel cost increases:

Year Undergraduate Graduate 2018-19 $100 $200 2019-20 $100 $110 2020-21 $100 $110 2018-19 Collective bargaining current and retro payouts 2019-20 Collective bargaining current and retro payouts 2020-21 Collective bargaining current year payouts

• $7M budget rebalancing

is accomplished

• Enrollment is equivalent

to fall 2018

• No new money for

scholarships

• No new money for OTPS

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Unrestricted State Funds Budget Projections

(in Millions)

17-18 Budget 17-18 Final 17-18 Variance 18-19 Budget 18-19 Actual 18-19 Variance 19-20 Planned 19-20 Projected 19-20 Variance

SOURCES Tuition & Other Revenue

58.8 58.6 (.2) 60.3 59.0 (1.3) 61.2 58.8 (2.4)

State Tax Support

24.1 24.1

• 24.1

26.9 2.8 24.1 24.1

• Summer Session

Revenue

3.9 4.1 .2 4.0 4.2 .2 4.2 4.8 .6

Unrestricted IFR Revenue

4.8 5.0 .2 4.8 5.7 .9 4.8 4.2 (.6)

TOTAL SOURCES

$91.6 $91.8 $.2 $93.2 $95.8 $2.6 $94.3 $91.9 ($2.4)

USES Projected Base Budget

86.6 83.0 3.6 84.2 81.3 2.9 84.4 86.1 (1.7)

Negotiated Salary Costs

5.4 1.6 3.8 5.7 5.2 .4 2.2 2.2

• Summer Session

Budget

5.0 4.8 .2 4.7 5.3 (.5) 5.3 2.4 2.9

Unrestricted IFR Budget

2.4 2.7 (.3) 2.4 3.6 (1.2) 2.4 5.2 (2.8)

TOTAL USES

$99.4 $92.1 $7.3 $97.0 $95.4 $1.6 $94.3 $95.9 ($1.6)

NET RESULTS

$(7.8M) $(.3M) $7.5M $(3.8M) .4M $4.2M

• $(4.0M)

$(4.0M)

Source: Buffalo State Comptroller’s Office

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Change in Unrestricted State Reserves, 2018-19

Source: Buffalo State Comptroller’s Office

College Central Reserves as of June 30, 2019 $16.9M Projected Unrestricted Operating Loss (4.0M) Projected Central Reserves as of June 30, 2020 $12.9M

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Summary of Financial Capacity

• State tax support is flat, similar to other campuses across

the U.S.

• We are increasingly dependent on tuition revenue and

continue to experience enrollment volatility

• Most of our resources are in existing base budget: We

need to be very thoughtful about how we deploy these resources going forward

• Need to continue to engage in cross-divisional planning

activities to align our recurring sources and uses -- to sustain our financial future and our ability to embrace new opportunities

Source: Buffalo State Vice President for Finance and Management

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Update on Budget Rebalancing

05/2019

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Update on Budget Rebalancing

• Status of actuals and projections:

– 2017/18: $1.4M target was exceeded – 2018/19: $2.8M target was exceeded – 2019/20: $2.8M target is planned

• Campus dashboard has been created in the SUNY

Business Intelligence System for VPs to assist in the budget rebalancing process

08/2019

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A

Fiscal Impact of Budget Rebalancing and Collective Bargaining (In Thousands)

Expenditure Categories 2016-17 Core Expend- iture: Tax Support and Tuition Funds

2017-18

2-Year Reduction Target

2018-19 Actual

2-Year Actual Reduction 20% Reduction Target Under (Over) Target Target Expenditures 2018-19 Actual Collective Bargaining Actual Expenditures Less Collective Bargaining

Target $ (1,400) $ (4,200) Academic Affairs 49,250 (769) (1,729) (2,307) 46,942 49,196 3,668 45,258 (3,721) F&M 14,360 (222) 76 (666) 13,694 14,246 443 13,803 (557) IT & EMC 11,456 (253) (103) (760) 10,697 11,486 787 10,699 (758) Advance- ment 1,823 (69) 95 (207) 1,616 1,668 114 1,554 (269) Student Affairs 2,597 (16) (307) (49) 2,548 2,326 168 2,158 (439) President 956 (36) 28 (108) 847 959 25 934 (21) General U 6,195 (34) (370) (103) 6,092 6,168 35 6,113 (62) TOTAL 86,637 (1,400) (2,310) (4,200) 82,436 86,049 5,240 80,809 (5,827)

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Projected: Annualized Impact of Budget Rebalancing and Collective Bargaining (In Thousands)

Baseline 2016-17 Expense Budget Reduction Collective Bargaining/ Other Investments Projected 2020/21 Base Budget Academic Affairs $49,200 $(3,800) $3,600 $49,000 Finance and Management 14, 300 (1,100) 1,000 14,300 IT & EMC 11,400 (1,200) 800 11,000 Advancement 1,800 (300) 100 1,600 Student Affairs 2,500 (100) 200 2,700 President 900 (100) 100 900 General U 6,100 (100) 6,000 TOTAL $86,200 $(6,700) $5,700 $85,500

Note: Collective bargaining calculated on payroll 14, 2018.

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Future Planning: Launching the Strategic Resource Planning Process (SRPP)

October 2019 Update

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Overview of Strategic Resource Planning Process (SRPP)

• Integrated resource planning
• Roles and responsibilities
• Calendar
• Implementation plan
• Multi-year financial plan
• Base budget
• Budget model

Source: Buffalo State Vice President for Finance and Management

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Best Practices Model: Integrated Resource Planning

Integrated Resource Planning

Academic and Strategic Planning Campus and Facilities Planning Risk Management Debt Management Endowment and Investment Management Capital Campaign Planning (Philanthropy) Workforce Planning/ Talent Management Facilities Management Operating and Capital Budgets Enrollment Management

• All Funds
• Comprehensive asset/liability

management

• Integrative: single institutional

point of view

• Long-term in nature
• Analyzes returns on

investments

• Proactive
• Dynamic and scenario-based
• Transparent

Source: Buffalo State Vice President for Finance and Management

Underway 2019-20

08/2019

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Roles and Responsibilities

Mission, Vision, Strategic Plan Evaluation & Feedback

• President
• President’s

Cabinet

Academic Plan Enrollment Plan Multi- Year Financial Plan Budget Model Resource Planning Budget Implementation

• Provost
• Provost,
• CIO & VPEMC
• Institutional

Research

• Academic Units
• VPFM
• Resource

Planning

• Comptroller
• President
• Provost
• VPFM
• President
• Provost
• VPFM
• Resource Planning
• Comptroller
• Institutional

Research

• All Units
• VPFM
• Resource Planning
• Comptroller
• All Units
• Provost

(Program, Academic Metrics)

• VPFM

(Financial Metrics)

• All Units

Source: Source: Buffalo State Vice President for Finance and Management

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Calendar: Strategic Resource Planning Process (SRPP)

August

• Prior year carry forward balances loaded in financial system
• Initial five-year financial plan and planning assumptions completed
• Budget model solidified for following fiscal year

September- December

• Enrollment, tuition and fee plans solidified
• Workforce planning solidified
• Capital plans solidified

January- June

• Five-year financial plan updated
• Campus budget meetings
• Resource allocation decisions finalized and communicated to units

July

• Prior fiscal year closed
• New fiscal year budgets finalized, communicated to SUNY and loaded into financial system
• Units submit spending plans

Source: Buffalo State Vice President for Finance and Management

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Integrated Resource Planning: Context and Environment

10/2018

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Strategic Goals and Objectives

Aligned budgets help institutions achieve overarching institutional and unit objectives:

• Transparency
• Accountability
• Risk Management
• Accreditation

Buffalo State College Strategic Plan Divisional Plans Departmental and Unit Plans

Resource planning begins with a plan:

Source: Source: Buffalo State Vice President for Finance and Management 10/2018

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Data

Integrated resource planning is informed by data and information:

• Enrollment
• Credit hours
• Tuition revenue
• Tuition vs. state tax support
• Student fees
• Faculty and staff FTEs
• Graduation rates
• Philanthropy
• Research
• Residence hall occupancy
• Spending plans

Static planning ➔ Active planning

Source: Buffalo State Vice President for Finance and Management 10/2018

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What is Integrated Planning?

• Integrated planning is the linking of vision, priorities,

people, and the physical institution in a flexible system of evaluation, decision-making and action

• It shapes and guides the entire organization as it evolves
• ver time and within its community
• For additional information:

▪ Integrated Budget and Resource Planning at Colleges and Universities: Society of College and University Planning, 2011 ▪ Evolving Higher Education Business Models: American Council on Education

Sources: Society of College and University Planning; American Council on Education 10/2018

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Integrated Resource Planning

Static Planning Active Planning

• One time event
• Multiple versions and scenarios (what-ifs)
• Outdated on day one
• Frequent updates based on business

inputs

• Updates are infrequent
• Common platform
• Employs numerous files and sources
• Integrated data and analytics
• Difficult to consolidate
• Easy to consolidate
• No integration
• Fully integrated and connected

Source: Society for College and University Planning 10/2018

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Budget Model: Guiding Principles

Strategy ▪ We align incentives with our mission and with strategic behaviors Predictability ▪ We build models that provide reliable foundations for planning Flexibility ▪ We build planning models that anticipate and are responsive to changes in the economic environment; we incorporate appropriate risk management strategies Integration ▪ We consider the university as a whole and make intentional connections between varying types of organizational needs and priorities Stewardship ▪ We exercise prudence in managing our resources, diversify revenues to promote resilience, maintain appropriate reserves, and reward efficiency and effectiveness

44

Source: Buffalo State Vice President for Finance and Management 10/2018

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Implementation Plan for SRPP

2018-2019

• Assessment
• Begin to establish

infrastructure

• Optimize
• rganization and

resources

2019-2020

• Infrastructure:
• - Process
• - Systems
• - Reports
• Optimize
• rganization and

resources

2020-2021 and Beyond

• Launch SRPP
• Assess and refine:
• - Process
• - Systems
• - Reports

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Strategic Resource Planning Process: Completed in 2018/19

• 1. Enrollment and resource planning

integration Scholarship strategy and planning (Excelsior/TAP credit) Housing rates and occupancy strategy Launch taskforce

• 2. Capital development board and

process Establish structure and process Space standards and utilization

• 3. Campus multi-year financial plan

Multi-year energy financial plan

• 4. Continued to evaluate Budget

Committee Support Group recommendations

• 5. Business Services/Systems:
• eProcurement
• Campus-wide Buffalo State College

Foundation reports

• Enhanced Buffalo State College

Foundation and Housing Corporation reports

• 6. Optimized Finance and Management
• rganizational structure

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Strategic Resource Planning Process: in Development in 2019/20

1. Enrollment and resource planning integration: Academic planning and support 2. Capital development board and process: Establish subcommittees; launch request process for capital development plan 3. Campus multi-year financial plan: All funds multi-year financial plan

• 4. Budget model development and planning

Investment pool Enrollment Base budget Alignment of recurring sources and uses

• 5. General College Service Fee (GCSF)review
• 6. Unit staffing plans (workforce planning)

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Strategic Resource Planning Process: in Development in 2019/20

7. Enterprise Risk Management (ERM): Risks/contingencies aligned with resources and future investment 8. Business services and systems: Financial reporting and planning improvements; travel reimbursement system

• 9. Evaluation of college-subsidized activities
• 10. Integrated resource planning calendar
• 11. Campus overhead analysis
• 12. Review of broad-based fees and fee process
• 13. Create entity/hierarchy reporting structure

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Strategic Resource Planning Process, Future: 2020-21 and Beyond

1. Three-year planning process – all funds 2. Spending plan development 3. Composite financial index (CFI) 4. Review of all fees and revenue streams

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NACUBO Presentation: Telling Our Story

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2019 NACUBO Perceptions and Priorities June 2019

Higher Education Provides Opportunity for Upward Mobility and a Lifetime of Value

For more information:

08/2019

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Skill ills Co Commonly ly As Associated With a a Li Liberal Ar Arts Educatio ion Ar Are Am Among th the Most In In-Demand From Employers

Source: Emsi & Strada Institute for the Future of Work, “Robot-Ready: Human+ Skills for the Future of Work,” 2018; Georgetown University Center on Education and the Workforce, “The Economic Value of College Majors,” 2015; The Pew Research Center, “The State of American Jobs,” 2016; Vectors by vecteezy.com.

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Next Steps

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Next Steps

• 2019/20 budget development
• Stay the course on 2019/20 budget rebalancing
• Continue position control
• Continue campus enrollment and student

retention/completion efforts

• Continue cross-divisional planning activities

– identify and analyze opportunities to generate new resources and strategically deploy current resources

08/2019

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Next Steps

• Continue implementation plan for strategic resource

planning process and governance structure

– Financial Capacity – Strategic Resource Planning Process

• Tell our story

– Stay informed – Advocate for higher ed

08/2019

SLIDE 66

SLIDE 67

Appendix

SLIDE 68

Appendix: Table of Contents

Category Slide Numbers College Financial Capacity: National and SUNY Budget Context 69-77 State of the College 78-101 Operating Activities, 2017-18 102-106 Operating Activities, 2016-17 107-111 Integrated Resource Planning: Context and Environment 112-117 Capital Development Process 118-122 Enrollment and Resource Planning Integration 123-128 Multi-Year Energy Planning 129-132 Budget Committee Support Group 133-137 Glossary of Terms 138-140

SLIDE 69

College Financial Capacity:

National and SUNY Budget Context, 2018-19

SLIDE 70

2019/20 Executive Budget Summary Operating Funds

State-Operated Campuses

• $1,922.7M in Tuition Spending Authority (including Pooled Offset)

(No Change)

• 1,762.1M in Indirect Tax Support (+$41.1M from Prior Year)
• 708.0M in Direct Tax Support (No Change)
• 18.0M for Investment Fund (No Change)
• 4.0M for Open Education Resources (No Change)

Good News: The Executive Budget provides for a mechanism to accelerate a one-time infusion of State cash to mitigate the impact of extraordinary costs in 2018/19

Source: State University of New York

SLIDE 71

Disinvestment in Public Higher Education

$8,641 $6,525 $7,453 $7,642 $8,453 $7,395 $8,357 $8,640 $6,000 $6,500 $7,000 $7,500 $8,000 $8,500 $9,000

2008, Pre-Recession 2012 2016 2017

Educational Appropriations per FTE

U.S New York State

Source: State Higher Education Executive Officers Association: State Higher Education Finance 2017

SLIDE 72

$52,555 $54,448 $56,899 $58,782 $61,868 $67,920 $69,676 $66,895 6.80% 6.30% 5.90% 6.20% 6.10% 5.70% 5.70% 5.60%

0.00% 1.00% 2.00% 3.00% 4.00% 5.00% 6.00% 7.00% 8.00% $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

NYS General Fund ($M) SUNY Support as a % of General Fund

Source: Buffalo State Budget Office

Trend of SUNY Direct and Indirect State Support as Percentage of NYS General Fund Revenue

SLIDE 73

$3,571 $3,427 $3,348 $3,627 $3,786 $3,882 $3,942 $3,978 2.30% 2.50% 2.40% 2.30% 2.30% 2.20% 2.30% 2.20%

2.00% 2.40% 2.80% $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

State Direct and Indirect Support to SUNY ($M)

Buffalo State Support as % of SUNY Support

Source: Buffalo State Budget Office

Trend of Buffalo State Direct and Indirect Support as Percentage of State Direct and Indirect Support to SUNY

SLIDE 74

New York State Total Support to SUNY

1841.3 1820.8 1877.8 2109.5 2278.3 2328.8 2346.7 2370.1 2599.6 2750 1730.1 1606.5 1469.9 1517.8 1507.6 1553.2 1595.3 1607.3 1586 1500.6 500 1000 1500 2000 2500 3000 3500 4000 4500 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Indirect State Tax Suport Direct State Tax Support

$ Millions

Source: Buffalo State Budget Office

SLIDE 75

All SUNY Campuses: Student Demographics

181,268 173,806 173,851 176,767 176,958 173,370 184,639 160,000 165,000 170,000 175,000 180,000 185,000 190,000 195,000 200,000 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

New York State 2017/18 – 2028/29

Projected High School Graduates 2015/16 Level

Source: SUNY Budget Office

SLIDE 76

All SUNY Campuses: Student Demographics

64,957 62,691 60,795 62,855 63,678 64,572 66,666 67,988 69,895 69,986 69,539 70,595 64,830 50,000 55,000 60,000 65,000 70,000 75,000 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

New York City 2017/18 – 2028/29

NYC 2015/16 Level

Source: SUNY Budget Office

SLIDE 77

All SUNY Campuses: Student Demographics

116,311 116,472 113,011 111,330 111,415 109,279 107,378 108,778 108,277 106,972 104,286 102,775 119,809 100,000 105,000 110,000 115,000 120,000 125,000 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29

Non-New York City 2017/18 – 2028/29

Non-NYC 2015/16 Level

Source: SUNY Budget Office

SLIDE 78

State of the Campus, 2018-19

SLIDE 79

Enrollment History

11,006 11,220 10,993 11,745 11,255 10,776 10,322 9,475 9,516 9,118

9,000 9,500 10,000 10,500 11,000 11,500 12,000 Total Headcount

Source: Buffalo State Institutional Research Office

SLIDE 80

Enrollment History

Undergraduate Student Headcount

9,010 9,314 9,139 9,371 9,822 9,935 10,030 9,787 9,386 9,392 9,179 8,482 8,527 8,082

2,000 4,000 6,000 8,000 10,000 12,000 Undergraduate Headcount

Source: Buffalo State Institutional Research Office

SLIDE 81

Enrollment History

Graduate Student Headcount

1,996 1,906 1,854 1,863 1,892 1,810 1,627 1,468 1,390 1,242 1,143 993 989 1,036

500 1,000 1,500 2,000 2,500 Graduate Headcount

Source: Buffalo State Institutional Research Office

SLIDE 82

Tuition Revenue, 2005-2018

$0 $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000 $70,000,000 Fall/Spring Summer J-Term

$ Millions

Source: Buffalo State Comptroller’s Office

SLIDE 83

Faculty FTE

516 529 548 551 566 558 539 555 557 537 536 528 521 490 500 510 520 530 540 550 560 570

Source: Buffalo State Institutional Research Office

SLIDE 84

Staff FTE (State: Classified and Professional)

807 841 893 905 904 874 867 911 944 930 937 940 941 700 750 800 850 900 950 1000

Source: Buffalo State Institutional Research Office

Excludes ITEC

SLIDE 85

State Support Trends and Sources: 2012-2018

20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 140,000,000 160,000,000 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Direct State Support Tuition and Other Revenue Fringe Estimate Debt Service

Source: Buffalo State Comptroller’s Office

SLIDE 86

What State Funding Number Do You Really Want?

State Fringe Capital Debt Service State Tax Revenue Support Earmarks IFR, SUTRA, DIFR

Total State and Revenue Support

✓ ✓ ✓ ✓ ✓

Total State Support

✓ ✓ ✓ ✓

State Operating Appropriation

✓ ✓

State Tax Support

✓ ✓

State Account Activity

✓ ✓ ✓ ✓

Source: Buffalo State Vice President for Finance and Management

SLIDE 87

Operating Activity Source of Funds

All State Funds Other Funds

State Operating State Funds RF Foundation

Funding Type: State Tax Tuition Revenue Income Fund Reimbursable (IFR) State University Tuition Reimbursable (SUTRA) Dormitory Income Fund Reimbursable (DIFR) Research Foundation (RF) Buffalo State College Foundation Source of Funds: Appropriated by NYS government; allocated to the campus by SUNY Student tuition payments Student fee revenue, external funds, received for self-supporting programs Students participating in summer term, J-term, Study Abroad, contract courses, etc. Residence halls lease revenue Federal, State, private grants Indirect cost recovery earnings Donors support, Student Apartment Complex revenue, other self-supporting program revenues Primary Stakeholder: Students (our primary customers), NYS taxpayers Students (our primary customers) Students (our primary customers) Students (our primary customers) Students (our primary customers) Students (our primary customers), grant sponsors, faculty/ principal investigators Students (our primary customers), donors, community

Source: Buffalo State Vice President for Finance and Management

SLIDE 88

Operating Activity Uses of Funds

Funding Type Uses

State Tax Tuition Revenue Income Fund Reimbursable (IFR) State University Tuition Reimbursable (SUTRA) Dormitory Income Fund Reimbursable (DIFR) Research Foundation (RF) Buffalo State College Foundation (BSCF)

Instructional salary expenses

✓ ✓ ✓

Non-instructional salary expenses/salary associated with fee revenue

✓ ✓ ✓ ✓ ✓ ✓ ✓

Temporary Service Expense

✓ ✓ ✓ ✓ ✓ ✓ ✓

Fringe Benefit Expense

N/A N/A 63.89% 26.10% 63.89% 40% Variable

Non-Salary Expense: Contractual services, supplies, travel, professional fees, equipment

✓ ✓ ✓ ✓ ✓ ✓ ✓

All State Funds Other Funds

State Operating State Funds RF Foundation

Source: Buffalo State Vice President for Finance and Management

SLIDE 89

Buffalo State Student Fee Types

Broad-Based Fees (restricted):

• Generally charged to all enrolled students to finance discrete activities that benefit the student body
• Excludes activities that are part of the core instructional program
• Fees are: athletics, college, health, technology and transportation
• Adjustments reviewed through the Buffalo State student consultation process (Jan. to March)
• Submitted to SUNY for review
• Reviewed by the Board of Trustees
• Current Buffalo State fee is $1,140 – see Appendix 15

Course-Based Fees (restricted):

• Example: A Chemistry Lab fee charged to students to offset the cost of scientific chemicals, supplies,

and materials

• Fee proposals are submitted by departments or units

Student Activity Fee

• Determined by student body referendum, every two years
• Buffalo State's current $200 mandatory student activity fee supports a variety of programs for the

benefit of students Graduate Student Fee

• Mandatory graduate student fee provides support for research and scholarship, professional
• rganizations, professional development
• Fee is $3.50 per credit hour

Source: Buffalo State Broad-Based Fees

SLIDE 90

Appendix 19 Buffalo State Broad-Based Fees, 2018-19

Full-Time Students, Fall 2018 & Spring 2019 Part-Time Students, Per Credit Hour Per Semester Athletics Fee

$333 $13.90

Health Fee

329 13.75

Technology Fee

349 14.55

Transportation Fee

104 4.35

College Fee

25 .85

TOTAL, BROAD-BASED FEES

$1,140 $47.40

Source: Source: Buffalo State Tuition and Fees

SLIDE 91

Reserves

• Funding set aside for a particular purpose, i.e.

equipment replacement, rehab project, one-time investment

• Reserves are necessary for contingencies and are

part of good financial planning (5% to 15%)

Source: Buffalo State Vice President for Finance and Management

SLIDE 92

Research Proposals

109 74 86 77 61 47 45 36 52 34 39 27 31 18 30 27

FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018

# Submitted # Awarded

Source: Buffalo State Sponsored Program Administration

SLIDE 93

Sponsor-Funded Expenditures

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Total Direct Costs: $33,633,177 $25,130,736 $20,197,753 $19,550,033 $19,817,180 $18,724,623 $19,455,421 $18,543,107 Total Indirect Costs: 6,517,012 4,820,178 3,806,440 3,476,428 3,627,984 4,290,845 4,187,668 4,111,570

Total Costs:

$40,150,189 $29,950,914 $24,004,193 $23,026,461 $23,445,164 $23,015,468 $23,643,089 $22,654,677

Source: Buffalo State Sponsored Program Administration

SLIDE 94

Philanthropy Trends

$2,946,752 $6,527,065 $3,855,557 $6,815,227 $3,170,755 $2,511,011 $8,526,170 $3,461,182 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Contributions, Buffalo State College Foundation (from Financial Statements)

Source: Buffalo State College Foundation Financial Statements

SLIDE 95

Six-Year Graduation Rates

46.3% 46.2% 47.1% 48.4% 44.6% 44.7% 48.8% 49.8% 47.3%

42.00% 43.00% 44.00% 45.00% 46.00% 47.00% 48.00% 49.00% 50.00% 51.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18

Source: Buffalo State Institutional Research Office

SLIDE 96

Expenditures per FTE Student to National Peers, 2015-2016

State / Campus Instruction Research Public Service Academic Support Student Services Institutional Support Operation / Maintenance of Plant Scholarships and Fellowships Auxiliary Enterprises Hospital Services Independent Operations Other Total IL 12,554 $ 444 $ 1,970 $ 2,183 $ 2,939 $ 2,787 $

• $

1,271 $ 3,998 $

• $
• $

174 $ 28,319 $ IA 10,021 324 2,608 2,501 1,080 2,952

• 258

5,767

• 307

25,818 ME 9,742 1,782 3,100 3,457 2,032 2,087

• 1,095

2,476

• 25,772

AK 10,878 1,403 1,312 2,707 2,922 2,873

• 1,312

1,899

• 273

25,580 SUNY Buffalo State 10,243 360 2,119 2,315 1,549 4,294

• 975

3,007

• 150

25,013 CT 10,469 218 535 1,970 2,793 3,347

• 2,227

1,964

• 23,523

NH 9,629 690 138 2,459 2,240 1,439

• 6,464
• 23,059

NJ 10,528 447 487 1,778 2,430 3,479

• 478

2,837

• 365

179 23,008 NM 7,577 593 2,740 1,078 1,868 2,399

• 2,217

2,544

• 1,987

23,004 GA 8,601 48 69 2,386 1,669 3,335

• 2,217

4,108

• 1

22,434 WV 8,329 1,173 1,929 2,123 1,197 2,138

• 1,807

3,112

• 157

21,964 SC 8,687 857 261 1,758 2,662 2,711

• 1,041

3,658

• 252

21,888 VA 8,173 192 580 2,172 1,004 1,845

• 458

7,244

• 37

43 21,748 NC 7,890 468 326 2,085 973 2,101

• 1,377

5,909

• 318

56 21,503 OR 8,297 208 830 1,670 1,345 1,620

• 1,817

3,803

• 1,065

20,655 KY 8,074 261 1,632 1,909 2,243 2,488

• 1,266

1,632

• 181

19,687 RI 7,594 1,931 205 1,845 1,523 2,690

• 1,065

2,772

• 19,626

AL 6,879 340 1,525 1,139 2,020 3,426

• 1,660

1,551

• 812

19,353 OH 7,564 218 526 1,688 1,016 2,893

• 1,593

3,393

• 18,891

TX 6,835 547 382 2,074 1,601 2,152

• 1,428

2,366

• 1,374

18,758 MI 7,959 348 913 2,247 1,482 1,961

• 793

2,108

• 111

17,921 MO 7,351 391 678 1,274 1,704 1,635

• 1,204

3,469

• 2

17,708 MN 6,615 749 336 2,655 2,008 1,735

• 237

2,705

• 541

17,581 NE 7,846 286 346 1,615 937 1,495

• 1,055

3,625

• 336

17,542 MS 7,083 40 1,087 1,746 1,860 1,993

• 1,381

1,983

• 8

17,180 FL 5,714 303 464 1,552 1,301 1,833

• 1,367

2,652

• 1,900

17,085 MD 5,578 202 647 2,550 1,984 2,350

• 714

2,784

• 229

17,036 LA 5,701 459 378 1,879 1,147 1,787

• 1,542

2,738

• 1,255

16,887 TN 7,416 485 303 1,402 2,661 1,580

• 1,807

1,022

• 67

16,743 PA 7,298 57 378 1,703 1,837 2,511

• 613

2,326

• 16,723

WI 6,689 176 536 1,961 2,296 1,242

• 592

2,647

• 489

16,628 MA 6,990 117 1,817 2,076 2,334

• 543

2,119

• 621

16,616 CA 7,193 96 158 1,927 2,216 1,844

• 2,149

966

• 8

16,556 IN 7,362 208 496 1,319 1,056 2,324

• 1,072

1,797

• 9

15,643 OK 7,495 421 541 955 1,275 1,430

• 1,790

1,650

• 39

15,596 AR 5,540 488 718 1,310 885 1,458

• 1,487

2,864

• 732

15,483 WA 6,464 216 203 1,057 1,179 1,539

• 1,115

3,331

• 15,103

KS 6,020 172 475 1,952 1,372 1,207

• 1,370

1,765

• 213

14,546 UT 5,822 56 909 1,452 1,570 1,856

• 1,059

1,539

• 41

14,305 CO 5,324 220 97 1,077 1,694 1,641

• 486

2,082

• 1,261

13,883 Source: IPEDS Data Center, excludes System Offices Median 18,340 State University of New York (SUNY) Expenditures Per FTE By Category for Buffalo State and Other State Public Four Year College by Like Carnegie Classification Ranked High to Low on Total Expenditure Per FTE

Source: State University of New York

SLIDE 97

Expenditures per FTE Student to SUNY Campuses, 2015-2016

State / Campus Instruction Research Public Service Academic Support Student Services Institutional Support Operation / Maintenance of Plant Scholarships and Fellowships Auxiliary Enterprises Hospital Services Independent Operations Other Total Upstate Medical University 63,190 $ 11,124 $ 421 $ 9,235 $ 3,791 $ 29,276 $

• $

240 $ 5,204 $ 550,980 $

• $

113 $ 673,575 $ SUNY Downstate Medical Center 72,846 12,618 8,745 13,920 4,861 22,069

• 431

1,668 484,015

• 468

621,640 SUNY College of Optometry 52,397 6,498 322 5,526 6,537 24,574

• 192

113 41,702

• 7,217

145,077 Stony Brook University 20,090 4,924 1,074 5,051 2,161 5,007

• 961

3,690 47,516

• 164

90,639 SUNY at Albany 13,814 19,534 4,566 3,636 1,344 5,148

• 1,010

4,252

• 222

53,527 SUNY College of Environmental Science and Forestry 15,238 8,838 1,150 5,891 2,516 5,754

• 1,183

626

• 119

41,315 University at Buffalo 16,949 4,685 462 4,736 1,283 4,775

• 844

3,030 343

• 93

37,203 SUNY Maritime College 11,277 226 681 4,337 4,330 4,371

• 538

4,367

• 152

30,278 SUNY at Purchase College 11,028 29 666 5,049 2,414 4,497

• 1,114

4,269

• 489

29,555 SUNY at Binghamton 11,043 1,805 390 3,383 1,781 2,766

• 583

7,162

• 101

29,013 SUNY College at Potsdam 12,873 51 537 2,691 2,533 4,468

• 1,347

3,191

• 643

28,333 Morrisville State College 11,167 13 329 4,194 1,660 3,365

• 2,211

3,263

• 692

26,895 SUNY College of Agriculture and Technology at Cobleskill 8,340 159 332 4,348 2,504 5,697

• 1,385

3,573

• 35

26,375 SUNY Buffalo State 10,243 360 2,119 2,315 1,549 4,294

• 975

3,007

• 150

25,013 SUNY College at Oswego 10,707 216 670 1,952 2,389 2,357

• 1,280

4,852

• 409

24,832 SUNY at Fredonia 11,346 31 767 1,784 1,891 2,829

• 1,182

3,767

• 663

24,259 SUNY College at Plattsburgh 11,413 75 1,000 1,853 2,607 2,655

• 1,172

3,168

• 259

24,202 SUNY College at Brockport 11,725 130 392 2,303 1,799 3,008

• 1,051

3,292

• 197

23,898 SUNY Oneonta 8,995 39 952 2,340 2,161 3,377

• 1,064

4,313

• 164

23,405 SUNY Polytechnic Institute 8,866 555 636 3,320 2,489 4,079

• 777

2,187

• 156

23,065 SUNY College at Geneseo 10,533 70 170 1,550 1,750 3,243

• 905

4,170

• 505

22,895 SUNY College at Old Westbury 9,722 333 687 1,689 2,585 3,165

• 933

3,542

• 156

22,812 SUNY College at Cortland 9,686 58 332 2,730 1,581 3,253

• 1,099

3,729

• 324

22,792 State University of New York at New Paltz 10,444 89 581 1,864 2,332 3,042

• 844

2,948

• 563

22,707 SUNY College of Technology at Alfred 9,859 51 70 1,395 1,956 2,954

• 1,503

3,868

• 253

21,909 SUNY College of Technology at Canton 8,398 18 163 844 4,347 2,770

• 1,605

2,408

• 336

20,889 SUNY College of Technology at Delhi 9,055 35 140 1,172 1,710 3,314

• 1,377

3,006

• 490

20,299 Farmingdale State College 9,515 171 709 1,606 2,172 2,180

• 626

1,115

• 107

18,200 SUNY Empire State College 9,153 27 4 467 946 3,138

• 896

49

• 232

14,912 Source: IPEDS Data Center, excludes System Office Median 24,832 State University of New York (SUNY) Expenditures Per FTE By Category for State-operated Campuses Ranked High to Low on Total Expenditure Per FTE

Source: State University of New York

SLIDE 98

Expenditures by NACUBO Code to SUNY Peers, 2015-2016

Source: State University of New York

SLIDE 99

Total Buffalo State Capital Budget (in Millions)

2018 2019* 2020* 2021* 2022* 2023*

Critical maintenance (CM): Restricted to existing facilities $14.9 $9.6 $9.6 $9.6 $9.6 $9.6 Allocation to campus: Not restricted

• High-priority CM

lump target** $20.4 $24.4 $24.4 $24.4 $24.4 $24.4 Total potential $30 $34 $34 $34 $34 $34 Total need $54 $54 $54 $54 $54 $54

* Future budget years: Five-year plan requiring NYS legislative approval ** High-priority CM lump is allocated by project at the discretion of State University Construction Fund – average campus need

Sources: State University Construction Fund, Buffalo State Facilities Planning

SLIDE 100

Capital Facilities Update

RECENTLY COMPLETED Jacqueline Vito LoRusso Alumni and Visitor Center Project cost: $5.45 million Construction finish: Summer 2018 Bishop Hall Renovation Project cost: $16.1 million Construction finish: Summer 2018 IN CONSTRUCTION Science & Mathematics Complex - Phase 4 Project cost: $35.5 million Construction finish: Spring/Summer 2020 Academic Commons, Butler Library Project cost: $16.1 million Construction finish: Spring 2020 Tower 3 Renovation Project cost: $14.75 million Construction finish: Summer 2019 Upton Hall Renovation, Phase 1 Project cost: $5.5 million Construction finish: Winter 2018/19 IN PLANNING AND DESIGN Central Heating Plant Reconstruction Project cost: 20.8 million Construction start: Winter 2018/19 Construction finish: TBD Iroquois Drive Reconstruction Project cost: $7.9 million Construction finish: Fall 2022 Tower 2 Renovation Project cost: $15.5 million Construction finish: Summer 2020 Building 50 Rehabilitation Project cost: $14.8 million Construction finish: TBD

For more information: Buffalo State project profiles

Source: Buffalo State Facilities Planner

SLIDE 101

Buffalo State Tuition Rates, 2018-19

Full-Time, Per Semester, Fall 2018 or Spring 2019 Undergraduate NY State resident: $3,435 Out-of-state resident: $8,325 Graduate NY State resident: $5,545 Out-of-state resident: $11,325

Source: Buffalo State Tuition and Fees

SLIDE 102

Operating Activities, 2017-18

SLIDE 103

Unrestricted State Funds Operating Activities: 2017-18

State $82.8M 90%

IFR $5.0M 5.5% SUTRA $4.0M 4.5%

Revenue

Unrestricted Operating Revenues 2017-18: $91.8M

Source: Buffalo State Comptroller’s Office

SLIDE 104

Unrestricted State Funds Operating Activities: 2017-18

Personal service $68.2M 74%

Temporary service $8.1M 9% Employee benefits $1.0M 1% Supplies $1.5M 2% Travel $0.6M 1% Contractual services $4.0M 4% Equipment and maintenance $0.8M 1% Library $0.5M 0% Student aid/tuition waivers $4.6M 5% Utilities $2.6M 3% Recharges

• $0.2M

0%

Expenses by Type

Instruction $41.5M 45.1%

Research and training $0.3M 0.3% Academic support $8.9M 10% Student services $6.3M 7% Institutional support $16.6M 18% Operating and maintenance $13.3M 14.5% Scholarships and fellowships $3.9M 4% Public service $1.4M 1.5%

Expenses by Function

Expenses by Function 2017-18: $92M Expenses by Type 2017-18: $92M

Source: Buffalo State Comptroller’s Office

SLIDE 105

Unrestricted and Restricted Operating Activities: 2017-18

State $126.4M 90%

BSCF Unrestricted $0.8M .5% BSCF Restricted $3.1M 2.2% BSCF Agency $1.9M 1% Housing Corporation $4.7M 3% Research Foundation Indirect Cost Recovery $4.2M 3%

Revenue

Operating Revenues 2017-18 $141M

Source: Buffalo State Comptroller’s Office

State funds exclude ITEC

SLIDE 106

Unrestricted and Restricted Operating Activities: 2017-18

Personal service $76.4M 54%

Temporary service $10.8M 8% Employee benefits $5.7M 4% Supplies $3.5M 2% Travel $2.7M 2% Contractual services $11.9M 8% Equipment and maintenance $3.6M 2.5% Library $1.1M .8%%

Student aid/tuition waivers $10.2M 7%

Utilities $3.7M 3% Debt service and other (residence halls) $9.3M 7% Overheads $3.4M 2% Recharges

• $0.1M

0%

Expenses by Type

Expenses by Type 2017-18 $142M Instruction $43.9M 31%

Research and training $0.6M .4% Academic support $9.0M 6% Student services $7.5M 5% Institutional support $25.5M 18% Operating and maintenance $14.3M 10% Scholarships and fellowships $9.7M 7% Public service $1.9M 1% Auxiliary enterprises $26.6M 19% BSCF $3.3M 2%

Expenses by Function

Expenses by Function 2017-18 $142M

Source: Buffalo State Comptroller’s Office

SLIDE 107

Operating Activities, 2016-17

SLIDE 108

Unrestricted State Funds Operating Activities: 2016-17

State $82.3M 91% IFR $4.8M 5% SUTRA $3.8M 4%

Revenue

Unrestricted Operating Revenues 2016-17: $90.1M

Source: Buffalo State Comptroller’s Office

SLIDE 109

Unrestricted State Funds Operating Activities: 2016-17

Personal service $69.9M 73%

Temporary service $8.7M 9% Employee benefits $1.1M 1% Supplies $1.5M 2% Travel $0.6M 1% Contractual services $3.7M 4% Equipment and maintenance $0.8M 1% Library $0.4M 0% Student aid/tuition waivers $5.0M 5% Utilities $2.6M 3% Recharges

• $0.2M

0% Overheads $0.7M 1%

Expenses by Type

Instruction $45.2M…

Research and training $0.3M 0% Academic support $8.4M 9% Student services $7.7M 8% Institutional support $16.0M 17% Operating and maintenance $12.9M 14% Scholarships and fellowships $3.9M 4% Public service $1.4M 1%

Expenses by Function

Expenses by Function 2016-17: $95M Expenses by Type 2016-17: $95M

Source: Buffalo State Comptroller’s Office

SLIDE 110

Unrestricted and Restricted Operating Activities: 2016-17

State $127.5M 90%

BSCF Unrestricted $0.9M 1% BSCf Restricted $3.0M 2% BSCF Agency $1.6M 1% Buffalo State College Foundation Housing Corporation $5.1M 4% Research Foundation Indirect Cost Recovery $4.0M 3%

Revenue

Operating Revenues 2016-17 $142M

Source: Buffalo State Comptroller’s Office State funds exclude ITEC (Sources $4.7M, Uses $3.7M)

SLIDE 111

Unrestricted and Restricted Operating Activities: 2016-17

Personal service $78.6M 53%

Temporary service $11.8M 12% Employee benefits $5.6M 4% Supplies $4.3M 3% Travel $2.7M 2% Contractual services $14.1M 10% Equipment and maintenance $5.2M 3.5% Library $0.6M .4%

Student aid/tuition waivers $9.3M

Utilities $3.8M 3%

Debt service and

• ther (residence

halls) $9.9M 7%

Overheads $2.4M 2% Recharges $0.1M 0%

Expenses by Type

Expenses by Type 2016-17 $148M

Instruction $47.7M 32%

Research and training $0.7M .4% Academic support $8.6M 6% Student services $7.7M 5% Institutional support $25.2M 17% Operating and maintenance $14.5M 9% Scholarships and fellowships $8.6M 6% Public service $1.9M 2% Auxiliary enterprises $29.4M 20% BSCF $3.9M 3%

Expenses by Function

Expenses by Function 2016-17 $148M

Source: Buffalo State Comptroller’s Office

SLIDE 112

Integrated Resource Planning: Context and Environment

SLIDE 113

Appendix 35 Strategic Goals and Objectives

Aligned budgets help institutions achieve overarching institutional and unit objectives:

• Transparency
• Accountability
• Risk Management
• Accreditation

Buffalo State College Strategic Plan Divisional Plans Departmental and Unit Plans

Resource planning begins with a plan:

Source: Source: Buffalo State Vice President for Finance and Management

SLIDE 114

Appendix 36 Data

Integrated resource planning is informed by data and information:

• Enrollment
• Credit hours
• Tuition revenue
• Tuition vs. state tax support
• Student fees
• Faculty and staff FTEs
• Graduation rates
• Philanthropy
• Research
• Residence hall occupancy
• Spending plans

Static planning ➔ Active planning

Source: Buffalo State Vice President for Finance and Management

SLIDE 115

Appendix 37 What is Integrated Planning?

• Integrated planning is the linking of vision, priorities, people,

and the physical institution in a flexible system of evaluation, decision-making and action

• It shapes and guides the entire organization as it evolves over

time and within its community

• For additional information:

▪ Integrated Budget and Resource Planning at Colleges and Universities: Society of College and University Planning, 2011 ▪ Evolving Higher Education Business Models: American Council on Education

Sources: Society of College and University Planning; American Council on Education

SLIDE 116

Appendix 38 Integrated Resource Planning

Static Planning Active Planning

• One time event
• Multiple versions and scenarios (what-ifs)
• Outdated on day one
• Frequent updates based on business

inputs

• Updates are infrequent
• Common platform
• Employs numerous files and sources
• Integrated data and analytics
• Difficult to consolidate
• Easy to consolidate
• No integration
• Fully integrated and connected

Source: Society for College and University Planning

SLIDE 117

Appendix 39 Budget Model: Guiding Principles

Strategy ▪ We align incentives with our mission and with strategic behaviors Predictability ▪ We build models that provide reliable foundations for planning Flexibility ▪ We build planning models that anticipate and are responsive to changes in the economic environment; we incorporate appropriate risk management strategies Integration ▪ We consider the university as a whole and make intentional connections between varying types of organizational needs and priorities Stewardship ▪ We exercise prudence in managing our resources, diversify revenues to promote resilience, maintain appropriate reserves, and reward efficiency and effectiveness

117

Source: Buffalo State Vice President for Finance and Management

SLIDE 118

Campus Capital Development Process

SLIDE 119

Capital Development Board: Charge

• Guide long range campus physical development: buildings, land use, landscape,

infrastructure

• Guide strategic efforts to continually review and update the comprehensive Facilities

Master Plan

• Review and advise on policies, standards, and procedures related to capital and space

development and management

• Oversee physical development of campus land holdings
• Participate as appropriate in planning and execution of capital development initiatives

conducted by affiliated entities and related programs (DIFR, Foundation, Housing Corporation, BSCR Corporation) that impact college goals and objectives

• Coordinate, evaluate and advise in affiliate capital initiatives to ensure they are

consistent with objectives of Buffalo State Facilities Master Plan, college strategic plan and budget

• Approve campus capital priorities and budget

SLIDE 120

Capital Development Board: Deliverables

• Review, recommend, and prioritize for Presidential approval, specific large capital

projects for one-year, five-year and 10-year planning. These projects will: – Be budgeted at more than $1 million or have significant impact on the campus – Use land and buildings in new ways; have major impacts upon the appearance of our campus; or respond to major programmatic needs – Include recommended funding sources across each major capital spending budget category, with the majority of funding coming from State University Construction Fund and Dormitory Authority of the State of New York

• Resolve policy, strategy, process and organizational questions initiated by or brought to

the Board. These may include: – space and land management – land acquisition – financing – capital budgeting – partner engagement – communication and advocacy

• Evaluate progress in plan implementation

SLIDE 121

Capital Development Board: Organizational Structure

President’s Cabinet President Capital Development Board

Guides campus physical development

Capital Steering Committee

Maintains consistency across capital planning

Instructional Facilities Subcommittee

Recommends work related to all instructional space development, management and utilization

Space Allocation Subcommittee

Recommends work related to space development, management and utilization

Housing Subcommittee

Recommends residence hall and dining services capital renovation

Signage Subcommittee

Recommends permanent and temporary signage and graphics

Beautification Committee

Recommends campus beautification and work to improve aesthetics

College Council Facilities Committee Administrative Policy Review Committee College Capital Planning*

*Gathers information through strategic resource planning process and relays it to Capital Development Board

SLIDE 122

Capital Development Board: Leadership

Executive Sponsor

• Katherine S. Conway-Turner, President

Capital Development Board Members

• James Mayrose, Interim Provost: Co-Chair
• Laura J. Barnum, Vice President for Finance and Management:

Co-Chair

• Timothy W. Gordon, Vice President for Student Affairs
• Crystal J. Rodriguez, Chief of Staff

Staff to the Capital Development Board ▪ Amitra Wall, Associate Provost ▪ Sarah Reid, Facilities Planner ▪ Steven Shaffer, Director of Facilities Construction and Maintenance

SLIDE 123

Enrollment and Resource Planning Integration

SLIDE 124

Enrollment & Resource Planning Process: Charge

• The Enrollment and Resource Planning Taskforce

(ERPT) is charged with identifying, reviewing and prioritizing the necessary materials and data sources to provide actionable insight to support the college’s enrollment and resource planning needs

• Additionally, the taskforce coordinates with

appropriate campus units on access, training and communication of any new enrollment and resource planning tools, and resources

SLIDE 125

Enrollment & Resource Planning Taskforce: Deliverables

• Develop an integrated and detailed enrollment and resource

planning calendar

• Provide enrollment, fee, gross and net tuition, financial aid and
• ther data and information that may be required to support the

enrollment and resource planning process

• Support the forecasting and modeling of enrollment and other

revenues such as tuition and fees

• Research and identify best practices in regards to enrollment,

resource planning and related budget models

• Develop integrated enrollment and revenue dictionary

SLIDE 126

Enrollment & Resource Planning Taskforce: Leadership

Executive Sponsor

• Katherine S. Conway-Turner, President

Co-Chairs

• Laura J. Barnum, Vice President for Finance and

Management

• Jacquelyn L. Malcolm, CIO and Vice President for

Enrollment, Marketing and Communications

SLIDE 127

Enrollment & Resource Planning Taskforce: Membership

Academic Unit:

• 1. Benjamin Christy, Dean, School of Arts and Humanities

(or designee)

• 2. Wendy Paterson, Dean, School of Education (or designee)
• 3. Mark Severson, Dean, School of Natural and Social Sciences

(or designee)

• 4. Rita Zientek, Interim Dean, School of the Professions

(or designee)

• 5. Kevin Miller, Dean, the Graduate School (or designee)

Facilitator: Jonathan Hulbert Support Staff: Katherine Malik-Willard

SLIDE 128

Enrollment & Resource Planning Taskforce: Membership

Support/Operations Unit:

6. Judith Basinski, Associate Vice President for Data and Analytics 7. Curtis Brickhouse, Director of Student Affairs Operations 8. Connie Cooke, Director of Financial Aid 9. Kelly D’Aloisio, Director of College and Auxiliary Accounting

• 10. Rock Doyle, Assistant Vice President for Weigel Wellness Center
• 11. Yves Gachette, Director of Institutional Research
• 12. Eric (Luke) Krieg, Interim Associate Vice President for Institutional

Effectiveness

• 13. David Loreto, Director of Admissions
• 14. Jayme Riter, Interim Director of Student Accounts
• 15. Ted Schmidt, Professor, Economics and Finance Department; Chair, College

Senate BSAC

• 16. Steven Shaffer, Director of Facilities Construction and Maintenance
• 17. Robert Summers, Assistant Provost for Global Engagement
• 18. James Thor, Associate Vice President and Comptroller
• 19. TBD, Budget and Internal Controls

Facilitator: Jonathan Hulbert Support Staff: Katherine Malik-Willard

SLIDE 129

Multi-Year Energy and Financial Planning

SLIDE 130

Multi-Year Energy and Financial Plan Committee: Charge

• Maintain Buffalo State’s year-to-year energy financial plan,

considering all facets of college utility and energy planning

• Review Buffalo State’s current and future energy needs,

considering energy usage and utility costs

• Provide strategies for reducing energy consumption
• Provide input on energy purchases and project development

to support Buffalo State’s commitment to sustainability and renewable energy opportunities

SLIDE 131

Multi-Year Energy and Financial Plan Committee: Deliverables

• Prepare multi-year energy financial plan for annual review and approval
• f Vice President for Finance and Management and President
• Develop, review and provide quarterly financial reporting for multi-year

energy financial plan

• Review and report on regulatory requirement updates and

implementation including Governor’s Executive Orders and SUNY energy programs

• Research, identify and implement campus-wide energy reduction

projects

• Identify and secure opportunities for energy incentives and programs

from agencies such as New York Power Authority (NYPA), New York State Energy Research and Development Authority (NYSERDA), National Grid, National Fuel, etc.

SLIDE 132

Multi-Year Energy and Financial Plan Committee: Membership

• Laura Barnum, Vice President for Finance and

Management: Executive Sponsor

• Kelly D’Aloisio, Director of College and Auxiliary

Accounting: Co-Chair

• Daniel Herr, Energy and MCM Contract Manager: Co-Chair
• Steven Olsen, Director of Contract Management
• Steven Shaffer, Director of Facilities Construction and

Maintenance

• James Thor, Associate Vice President and Comptroller

SLIDE 133

Budget Committee Support Group

SLIDE 134

Budget Committee Support Group: Charge

• Review division budget proposals for alignment with the campus

strategic plan, financial feasibility, and potential approaches to funding

• Review special fund budget plans for reasonableness and consistency

with the overall campus budget

• Provide supporting information and analysis to the Budget

Committee, as requested, to assist in campus budget decision making

• Coordinate and lead campus presentations and obtain feedback on

budget plans and opportunities for revenue generation and cost savings

• Evaluate and oversee implementation of enhancements to campus

systems to support the budget management process

SLIDE 135

Budget Committee Support Group

• Feedback on budget realignment has been published
• n the campus budget rebalancing website
• Recommendations are arranged in categories of

expenditure reduction and revenue enhancement

• Clustered around themes such as academic

scheduling, staff obligation/workload, facilities and

• perations

SLIDE 136

Budget Committee Support Group: Membership

• Amitra Wall: Academic Affairs

Civil Service Employees Association (CSEA): Cynthia Rodriguez College Senate: Frederick Floss College Senate: Ted Schmidt Finance and Management: Lisa Krieger Institutional Advancement: William Benfanti President’s Office: Crystal Rodriguez Law Enforcement Unions: Ryan Roetzer Information Technology: Maryruth Glogowski Student Affairs: Rock Doyle United University Professions (UUP): Dean Reinhart

• Ex Officio: Joseph Marren, Chair of the College Senate

Ex Officio: Laura Barnum, Vice President for Finance and Management (Interim Facilitator) Staff Support: Kelly D’Aloisio, Sarah Reid, Donna Scuto, and James Thor

SLIDE 137

Glossary of Terms

SLIDE 138

Appendix 40 Glossary, Page 1 of 3

• All Funds – For Buffalo State, the total of all state appropriated funds (core operating, IFR, DIFR,

SUTRA), Buffalo State College Foundation, and The Research Foundation for SUNY

• Appropriation – The authority to spend up the amount indicated and for the purpose stated
• Capital Debt Service – The cost of debt service for academic buildings, paid by New York State on

behalf of SUNY and campuses; included in the Indirect State Tax Support component to SUNY and campuses

• Core Budget (Core Operating Budget) – The core budget is a combination of State tax dollar and

University generated income support for direct instruction, academic support and institutional support activities. This funding may also be referred to as the campus financial plan, core instructional budget, operation budget, or state purpose budget.

• Direct State Tax Support – State tax support provided to SUNY and campuses, from state taxpayer

dollars

• Dormitory Income Fund Reimbursable Account (DIFR) – A self-supported fund dedicated to

residence hall operations and funded from room rental fees and charges

• Earmarks – Funds that may come to the campus through legislative programs or intent
• Foundation - Buffalo State College Foundation, Inc.

Source: Buffalo State Budget Office

SLIDE 139

Appendix 41 Glossary, Page 2 of 3

• Income Fund Reimbursable (General IFR) – a self-supported fund dedicated to campus
• perations and funded from revenues generated by campus programs and broad based fees

(student activity fee, transportation fee, technology fee, student health fee, etc.)

• Indirect State Tax Support – New York State payments on behalf of SUNY and campuses for debt

service on academic buildings (non-residential buildings) and fringe benefit costs for employees funded from core operations

• J-Term: January term
• NACUBO Functional Classifications - These classifications ensure that expenditures are posted

to the correct function. The National Association of College and University Business Officers (NACUBO) created these classifications in order to standardize reporting across colleges and universities.

• OAP: Overseas Academic Programs
• Pooled Offset – State tax support is reduced by an amount equal to the fringe benefit

collections in the special revenue funds (IFR, DIFR, SUTRA); SUNY keeps the collected fringe benefit charges in lieu of State tax support. This revenue is distributed to campuses as if were State tax support, generally in proportion to the total campus state support and is part of the “State and Other Support” component.

• Restricted Funds – Funds that must be used, or are designated expressly, for a particular

purpose or activity

Source: Buffalo State Budget Office

SLIDE 140

Appendix 42 Glossary, Page 3 of 3

• Revenue or Revenue Support – Funds to support campus financial plans generated primarily from tuition,

certain fees, interest earnings, overhead assessments, indirect cost recovery, fringe benefits, and sponsor support

• RF - The Research Foundation for SUNY
• State and Other Support – Includes state taxpayer dollars, pooled offset funds, and interest
• State Fringe – The cost of fringe benefits paid by New York State on behalf of individuals paid from the

core operations budget; included in the Indirect State Tax Support component to SUNY and campuses

• State Funds – Those funds appropriated through the New York State budgetary process (core operations,

IFR, DIFR, SUTRA)

• State University Tuition Reimbursable Account (SUTRA) – a special revenue fund dedicated to campus
• perations and funded from tuition revenue collected from summer session, contract courses, overseas

academic programs and excess tuition revenue from the core operations budget

• Unrestricted Funds – Funds that may be used for any purpose in support of the organization’s mission

Source: Buffalo State Budget Office