a. Description of the budgetary and allocation processes, including all sources of funding supportive of the instruction, research and service activities. This description should include, as appropriate, discussion about legislative appropriations, formula for funds distribution, tuition generation and retention, gifts, grants and contracts, indirect cost recovery, taxes or levies imposed by the university or other entity within the university, and other policies that impact the fiscal resources available to the program.
The UNF internal budget allocation process dictates the administrative procedures involved in budgetary allocation to programs. Decisions related to budget request and planning for
appropriations occur at the college level with faculty input as well as that of department chairs and PDs. Funds are based on a combination of FTE figures and individual program needs. Before the end of each academic year, DPH establishes a proposed budget for the ensuing year. At this time, the DPH Chair reviews with the PDs both the base budget and any projected adjustments to take place during the year. Programs submit operating budget requests to the Chair to be incorporated into the Department budget. Proposed budgets must contain the current-year budget, expenditures to date and projected adjustments, and prioritized new budgetary additions. It is the responsibility of the chair to present the unit's proposed budget to higher administrative levels and to report to the faculty the disposition of the unit's proposal. The College budget is submitted to the VPAA who ultimately makes budget requests to the President for state dollars. College budget forms are provided by the Office of Academic Affairs and include a request for the following information: 1) amounts and justifications for positions and 2) amounts and justifications for expenses to include categories such as materials and supplies, operating expenses, travel, printing, licenses, furniture and equipment, audiovisual technology, and library resources.
Resources to fund University-wide operations are classified into the following principal areas referred to as budget entities. These entities are further divided into sub-groups or trust funds as follows: [1] Education & General (E&G) consists of the General Revenue Trust Fund (primarily Florida's Sales Tax), Educational Enhancement Trust Fund (receipts from Lottery sales), and Incidental/Student Fees Trust Fund (primarily student tuition and fees). [2] Auxiliary Enterprises are self-supporting activities such as University housing, food service, bookstore, parking
services, printing and duplicating, continuing education, telephone and telecommunications, etc. [3] Contract & Grants (C&G) consists of Grants and Donations Trust Fund and Sponsored Research Trust Fund. Resources in these funds come from federal, state, local government, and other private sources to conduct research projects and to provide specific services. [4] Local Funds Budget Entities consist of Student Activities (primarily student activity and service fees), Intercollegiate Athletics (primarily student athletic fees and ticket sales), Concession (vending machines revenue used to fund activities that directly benefit the University) and Financial Aid
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(resources used for scholarships, grants and other student financial aid expenditures). [5] Non- operating funds are dedicated to facilities planning, construction of buildings, equipment and repair, and renovations of campus facilities. The two primary sources of capital improvement funding are (a) the Capital Improvement Trust Fund (CITF) generated from building and capital improvement fees paid by students, and (b) the Public Education Capital Outlay Trust Fund (PECO) generated from the 2.5% levy on the gross receipts of electric, gas and
telecommunications utilities.
The Dean is responsible for overall fiscal management working with the Associate Dean, Department Chairs and PDs. The DPH Chair is responsible for the day-to-day oversight of the department budget and other accounts (endowments and gifts). Individual faculty members are responsible for day-to-day management of their contracts and grants in conjunction with the Office of Research and Sponsored Projects.
Travel/ Professional Development funds are allotted separately from the general budgeting process and are given to BCH as an amount calculated on a specified dollar amount per tenured/tenure-earning faculty member. Funds allocated to the individual Colleges are disbursed in accordance with detailed department budgets.
b. A clearly formulated program budget statement, showing sources of all available funds and expenditures by major categories, since the last accreditation visit or for the last five years, whichever is longer. If the program does not have a separate budget, it must present an estimate of available funds and expenditures by major category and explain the basis of the estimate.
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Table 1.6.1. Sources of Funds and Expenditures by Major Category, 2008-2009 to 2012-2013
08-09 09-10 10-11 11-12 12-13
Source of Funds
Cost per Credit Hour (1) $280.62 $318.08 $368.97 $424.04 $483.06
Tuition & Fees (2) $265,186 $234,425 $176,737 $217,957 $277,760
University Funds (3) $338,633 $348,388 $366,141 $363,712 $273,985
Grants/Contracts (4) $366,488 $193,235 $255,637 $67,000 $44,166
Indirect Cost Recovery $9,330 $58,532 $52,546 $3,100 $119
Gifts (6) $2,556 $7,545 $2,856 $3,981 $3,287
Other (travel funds, 7) $9,000 $9,000 $9,000 $9,000 $7,500
Other (grad assistant, 8) $7,000 $7,000 $7,000 $7,000 $13,000
Total $998,473 $858,443 $870,286 $672,179 $621,800
Expenditures Faculty Salaries &
Benefits (9) $319,310 $328,957 $346,700 $343,597 $254,775
Staff Salaries & Benefits
(10) $12,657 $12,765 $12,775 $13,449 $12,544 Operations (11) $6,666 $6,666 $6,666 $6,666 $6,666 Travel (12) $9,000 $5,683 $6,083 $10,727 $9,359 Student Support (13) $7000 $7000 $7000 $7,000 $13,000 Total $354,633 $361,071 $379,224 $381,439 $296,344 Key:
(1) Cost per Graduate Credit Hour
(2) Tuition & Fees generated by MPH courses (Fundable credit hour x cost per credit hour); Fundable credit hours per academic year: 08-09: 945; 09-10: 737; 10-11: 479; 11-12: 514; 12- 13: 575
(3) University Funds include the MPH Program budget as a % of DPH budget (=$6,666) + Faculty Salaries and Benefits for their MPH FTE + Staff salaries and benefits as a % of the total staff for the DPH; *Numbers differ slightly from annual report due to recalculation of faculty FTE (4) Grants/Contract = total direct funds from research funding
(5) Indirect Cost Recovery (facilities and administrative) costs from research funding (6) Gifts: Awarded to Foundation accounts
(7) Other: Travel Funds represents total amount allotted for MPH Program faculty (6 faculty @ $1500 each; 2012-2013 5 faculty @ $1500 each)
(8) Other: Graduate Research Assistant funds to support students ($7000 per Research
Assistant, 1 per academic year 2008-2013; $1500 per course taught by Teaching Assistant, 2 @ 2 courses each 2012-2013)
(9) Faculty salaries and benefits combined (only FTE associated with MPH); *Numbers differ slightly from annual report due to recalculation of faculty FTE
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(11) Operations as a % of total funds for DPH
(12) Travel represents travel funds awarded to MPH Program Faculty (13) Graduate Research Assistants salaries per academic year
Notes: Any excess funds resulting from the difference between the total amount of available funds and the total amount of expenditures are returned to the general university account for distribution or re-distribution as deemed appropriate. However, there are two caveats to the data reflecting excess funds in Table 1.6.1. First, the lines for “tuition and fees” and “university funds” are counting a lot of the same monies. Both amounts are correct, and reflect what is requested, but the structure of the table results in double-counting. Second, whereas the sources of funds shown in the table includes all funding sources, including grant/contracts, the expenditures summary only includes operational expenses, and not necessarily certain grant activity expenses. In short, expenditures are being under-estimated, while funds are being over-estimated; there are not excess funds available.
The decrease in University Funds was due in part to not including one faculty member’s salary and benefits in 2012-2013 as she was on FMLA and not included in MPH faculty counts (see calculation description under Table 1.6.1.). Additionally, tuition increased over the five-year period. Grants also decreased significantly since 2008; however this has not affected the program’s ability to fulfill its MGOs.
c. If the program is a collaborative one sponsored by two or more universities, the budget statement must make clear the financial contributions of each sponsoring university to the overall program budget. This should be accompanied by a description of how tuition and other income is shared, including indirect cost returns for research generated by public health program faculty who may have their primary appointment elsewhere.
Page | 38 d. Identification of measurable objectives by which the program assesses the adequacy of its fiscal resources, along with data regarding the program’s performance against those
measures for each of the last three years.
Table 1.6.2. Outcome Measures for Fiscal Resource Availability Outcome Measure Target Year 1 2010-2011
Year 2 2011-2012
Year 3 2012-2013
All faculty members will receive annual travel support for conference travel.
100% of faculty 100% Met 100% Met 100% Met At least 1 graduate research
assistant will be funded each year. 1 1 Met 1 Met 1 Met At least 2 graduate teaching
assistants will be funded each year (starting 2012/2013).
2 Not applicable Not applicable 2 Met
e. Assessment of the extent to which this criterion is met and an analysis of the program’s strengths, weaknesses and plans relating to this criterion.
Criterion 1.6 is met.
Strengths: The MPH program has had funding to support faculty travel, necessary equipment, and one graduate research assistant each year. Additionally, the MPH program has recently been allowed to support two graduate teaching assistants during the 2012-2013 academic year. This will continue, and hopefully grow in upcoming years allowing more MPH students the opportunity to work as graduate teaching assistants, if desired. We have also requested a second graduate research assistant; this should take place next academic year.
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1.7 Faculty and Other Resources. The program shall have personnel and other resources