Spreadsheet: 3989e5da-9db7-4f4c-9506-880358bc4a1a
Sheet: UTA

 | THECB Texas Public University Cost Study Fiscal Year 2009
 | Institution Survey for the Year Ended August 31, 2009
 | Cost University
 | 123456
 | Input in blue shaded areas - All other cells are linked
 | Each year, the Texas Higher Education Coordinating Board revises the Texas Public Universities Relative Cost Matrix used in its Instruction and Operations Formula Funding Recommendation to the Legislative Budget Board (LBB).  This survey form is designed to collect Instruction, Research, Academic Support, Institutional Support, and Student Services costs for input into the Public University Cost Study using the Fund Group Detail (FDG) reconciled to the Statement of Revenues, Expenses and Changes in Net Assets (SRECNA) from the institution's Annual Financial Report (AFR) provided to the THECB in the Sources and Uses Survey. This survey form collects additional details relating to Teaching Assistants (TA) and Department Operating Expenses (DOE).  The cost items are then inserted into the Cost Study Model to assign a state-wide relative weight to each discipline and level of instruction.  The product of these relative weights, each institution's semester credit hours, and a base rate determines the level of formula funding recommended for each institution.
 | Instructions: 1. Review the data on the FGD table validating it is the correct data for this fiscal year. 2. Update the TA table. 3. Update the DOE table. 4. Explain reconciliation and variance items in the space at the bottom of this form. 5. Return the survey for the THECB staff.
 | Fund Group Detail (FDG)
 | The information below is derived from the Sources and Uses Fund Group Detail. Update the table by including any Intercollegiate Athletic Expenses reported in the institution's AFR.
 | Element |  |  |  | Amount | Intercollegiate Athletics | Adjusted Amount
 | Instruction |  |  |  | 4000000
 | Research |  |  |  | 2000000
 | Academic Support |  |  |  | 1000000
 | Student Services (Adjusted for Student Loan Funds) |  |  |  | 2100000 | 100000
 | Institutional Support |  |  |  | 1000000
 | Total
 |  |  | Name |  |  | Phone | [NAME]
 | Sources and Uses Point of Contact |  | Ima Number |  |  | [PHONE] | [EMAIL]
 | Student Enrollment Headcount on the CBM001 Report - No data entry required
 |  | UGL | UGU | MAS | DOC | SP | TOT
 | Fall 2008 Headcount | 1000 | 500 | 200 | 100 | 0
 |  |  | Name |  |  | Phone | [NAME]
 | CBM001 Point of Contact |  | Contess Head |  |  | [PHONE] | [EMAIL]
 | Semester Credit Hours Reported on the CBM004 Report - For your reference only - No data entry required.
 | Discipline | UGL | UGU | MAS | DOC | SP | TOT
 | Liberal Arts | 5000 | 2500 | 1000 | 500 | 0
 | Science | 1600 | 1700 | 2300 | 4200 | 0
 | Fine Arts | 3700 | 400 | 4600 | 100 | 0
 | Teacher Education | 1000 | 2700 | 4400 | 600 | 0
 | Agriculture | 300 | 2800 | 0 | 2700 | 0
 | Engineering | 1100 | 4900 | 3400 | 1500 | 0
 | Home Economics | 1000 | 1000 | 3200 | 1700 | 0
 | Law | 0 | 0 | 0 | 0 | 0
 | Social Service | 2500 | 2600 | 4300 | 4900 | 0
 | [NAME] | 2200 | 1400 | 1000 | 2700 | 0
 | Veterinary Science | 0 | 0 | 0 | 0 | 0
 | [NAME] | 2500 | 2300 | 0 | 0 | 0
 | Physical Training | 4600 | 4500 | 0 | 0 | 0
 | Health Services | 800 | 3200 | 0 | 0 | 0
 | Pharmacy | 0 | 0 | 0 | 0 | 0
 | Business Administration | 3900 | 700 | 1500 | 1000 | 0
 | Optometry | 0 | 0 | 0 | 0 | 0
 | Teacher Ed-Practice Teaching | 2600 | 3900 | 0 | 0 | 0
 | Technology | 2700 | 1900 | 3400 | 0 | 0
 | Nursing | 0 | 0 | 0 | 0 | 0
 | Totals
 |  |  | Name |  |  | Phone | [NAME]
 | CBM004 Point of Contact
 | Faculty Salaries on the CBM008 Report - For your reference only - No data entry required.
 | Institutions report Teaching Load Credits and salary information for each faculty member on the CBM008 report. This model uses Teaching Load Credits to allocate faculty salaries.
 | 0
 | Discipline | UGL | UGU | MAS | DOC | SP | TOT
 |  | 28000 | 24000 | 23000 | 26000 | 0
 |  | 15000 | 28000 | 102000 | 474000 | 0
 |  | 28000 | 5000 | 137000 | 4000 | 0
 |  | 8000 | 26000 | 60000 | 25000 | 0
 |  | 3000 | 39000 | 0 | 147000 | 0
 |  | 15000 | 104000 | 143000 | 132000 | 0
 |  | 6000 | 9000 | 50000 | 62000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 27000 | 29000 | 70000 | 373000 | 0
 |  | 14000 | 8000 | 14000 | 99000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 23000 | 25000 | 0 | 0 | 0
 |  | 33000 | 32000 | 0 | 0 | 0
 |  | 5000 | 35000 | 81000 | 126000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 24000 | 7000 | 28000 | 133000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 19000 | 38000 | 0 | 0 | 0
 |  | 28000 | 25000 | 83000 | 0 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  |  | Name |  |  | Phone | [NAME]
 | CBM008 Point of Contact
 | Instruction and Research (all fund sources)
 | The model distributes Instruction and Research expenses by subtracting the Faculty Salaries and Teaching Assistant Salaries.  The difference is allocated as Department Operating Expenses.
 | Teaching Assistant Salaries
 | 1. Enter TA Salaries to an academic discipline using departmental budget designations and the faculty member of record (where salaries cannot be directly charged to an academic discipline, allocate them using the non-weighted semester credit hours associated with the costs). 2. Next, directly charge the salaries to the level of instruction (where unknown, allocate costs using the applicable non-weighted semester credit hours associated with the costs). 3. Enter Developmental Education expenses as Undergraduate Lower Level (UGL) Liberal Arts.
 | Discipline | UGL | UGU | MAS | DOC | SP | TOT
 |  | 8000 | 4000 | 2000 | 1000 | 0
 |  | 2000 | 3000 | 3000 | 6000 | 0
 |  | 6000 | 1000 | 7000 | 0 | 0
 |  | 2000 | 4000 | 7000 | 1000 | 0
 |  | 0 | 4000 | 0 | 4000 | 0
 |  | 2000 | 7000 | 5000 | 2000 | 0
 |  | 2000 | 2000 | 5000 | 3000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 4000 | 4000 | 6000 | 7000 | 0
 |  | 3000 | 2000 | 2000 | 4000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 4000 | 3000 | 0 | 0 | 0
 |  | 7000 | 7000 | 0 | 0 | 0
 |  | 1000 | 5000 | 7000 | 4000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 6000 | 1000 | 2000 | 2000 | 0
 |  | 0 | 0 | 0 | 0 | 0
 |  | 4000 | 6000 | 0 | 0 | 0
 |  | 4000 | 3000 | 5000 | 0 | 0
 |  | 0 | 0 | 0 | 0 | 0
 | Total Faculty Salaries (CBM008 Report and TA Salaries Summed)
 | No action required. The model allocates [NAME] and Other Departmental Operating Expense using Total Faculty Salaries.
 | Discipline | UGL | UGU | MAS | DOC | SP | TOT
 | Departmental Operating Expense (all fund sources):
 | Departmental Operating Expense includes all Instruction and Research expenses less Faculty and Teaching Assistant Salaries. ([Instruction Expenses] + [Research Expenses] - [CBM008] - [TA Salaries])  1. Assign Instructional and Research Expenditures (including all non-research related capitalized equipment) to an academic discipline and level of instruction using the institution's departmental budget designations. 2. Enter costs that cannot be directly charged to a level of instruction into the "All Other DOE Expenses" column. The Cost Study Model allocates these expenses by default according to Semester Credit Hours.  Your institution can opt to have a portion or all these expenses allocated by [NAME] distribution by updating the cells below. 3. Enter Developmental Education Expenses as Liberal Arts.
 | All Other DOE Expense Methodology:  Expenses will be allocated to a level of instruction by either Faculty Salaries or Semester Credit Hours.  Update the percent of All Other DOE expenses to be allocated by Faculty Salaries.  The Semester Credit Hour Percentage is a calculated field. |  |  |  | Faculty Salaries |  | 0.25
 |  |  |  |  | Semester Credit Hours
 | Discipline | UGL | UGU | MAS | DOC | SP | All Other DOE Expenses | Department Operating Expense
 |  |  |  |  |  | 0 | 500000
 |  |  |  |  |  | 0 | 400000
 |  |  |  |  |  | 0 | 200000
 |  |  |  |  |  | 0 | 100000
 |  |  |  |  |  | 0 | 200000
 |  |  |  |  |  | 0 | 300000
 |  |  |  |  |  | 0 | 100000
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 200000
 |  |  |  |  |  | 0 | 102000
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 200000
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 300000
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 0
 |  |  |  |  |  | 0 | 100000
 |  |  |  |  |  | 0 | 0
 | Final Departmental Operating Expense (Other Departmental Operating Expense Allocated)
 | No action required. The model allocates [NAME] and Other Departmental Operating Expense using Total Faculty Salaries or Semester Credit Hours.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | Academic Support Operating Expense (all fund sources)
 | No action required. The model allocates [NAME] costs to the appropriate academic discipline and level of instruction using the institution's Faculty Salaries distribution reported on the CBM008 reports.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | Institutional Support Operating Expense (all fund sources)
 | No action required. The model allocates Institutional Support costs to the appropriate levels of instruction using the institution's fall semester headcounts reported on the [NAME] report.  Costs are then distributed to academic disciplines using the fiscal year's non-weighted Semester Credit Hours reported in the CBM004 report.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | Student Services Operating Expense Subtotal (all fund sources)
 | The model allocates Student Services costs to the appropriate levels of instruction using the institution's fall semester student headcount reported on the [NAME] report. Costs are then distributed to academic disciplines using the fiscal year's non-weighted Semester Credit Hours reported on the CBM004 report.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | All Costs
 | No action required. All Costs is the sum of Total Faculty Salaries, Departmental Operating Expense, Academic Support, Institutional Support , and Student Services Operating Expense.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | Cost Per SCH
 | No action required. Cost Per SCH is All Costs divided by reported Semester Credit Hours.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total
 | Relative Weight
 | No action required. The Relative Weight is the Cost Per SCH divided by Undergraduate Lower Level Liberal Arts. For example, if the cost per semester credit hour of Masters Teacher Education is 611 and the Undergraduate Lower Level Liberal Arts cost per semester credit hour is 184, then the relative weight would be 611 divided by 184 or 3.32.
 | Discipline | UGL | UGU | MAS | DOC | SP
 | Cost Per FTSE
 | No action required. The cost per Full Time Student Equivalent is calculated by dividing the total costs by full time student equivalents. Semester Credit Hours are converted into equivalents using the following conversion factors:  UGL = 30, UGU = 30, MAS = 24, DOC = 18, SP = 24.
 | Discipline | UGL | UGU | MAS | DOC | SP | Total