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CLARION UNIVERSITY
COUNCIL OF TRUSTEES
BUDGET UPDATE
SEPTEMBER 15, 2016

TABLE OF CONTENTS

E&G Prior Year-FY 2015/16 Summary

Page 1

E&G Budget: Current Year-FY 2016/17 & Request Year-FY 2017/18

Page 2

Total Funds Budget: Current Year-FY 2016/17 & Request Year-FY 2017/18
Sources Less Uses

Page 3

Total Funds Budget: Current Year-FY 2016/17 & Request Year-FY 2017/18
Current Expenditures as % of Revenue

Page 4

Appendix
E&G Budget Narrative

Page 5

Clarion Student Profile

Page 6

Clarion E&G Revenue Sources in Support of E&G Expenses

Page 7

E&G Prior Year - FY 2015/16 Summary
Clarion University of Pennsylvania
Educational and General Budget

Actual
Revenue/Sources
Tuition
Fees
State Appropriation
All Other Revenue
Planned Use of Carryforward
Total Revenue/Sources

Budget

Actual

FY 2014/15
$37,676,176
12,170,377
23,235,384
4,227,462
0
$77,309,399

FY 2015/16
$36,744,567
11,316,556
24,247,937
3,347,407
6,930,621
$82,587,088

FY 2015/16
$37,050,276
12,201,288
24,056,297
5,256,199
0
$78,564,060

Expenditures and Transfers
Compensation Summary:
Salaries and Wages
Benefits
Subtotal, Compensation
Student Financial Aid
Utilities
Other Services and Supplies
Subtotal, All Services and Supplies
Capital Expenditures and Transfers
Total Expenditures and Transfers

$42,781,848
19,253,712
$62,035,560
1,182,082
1,699,675
15,312,112
$18,193,869
4,226,883
$84,456,312

$41,364,568
20,881,072
$62,245,640
1,722,928
1,692,799
15,154,236
$18,569,963
1,771,485
$82,587,088

$41,095,675
20,633,888
$61,729,563
1,767,994
1,820,237
15,371,625
$18,959,856
2,655,641
$83,345,060

Revenue/Sources Less
Expenditures/Transfers

($7,146,913)

Annualized FTE Enrollment
In-State Undergraduate
Out-of-State Undergraduate
In-State Graduate
Out-of-State Graduate
Total FTE Enrollment

E&G FTE of Budgeted Positions
Faculty
AFSCME
Nonrepresented
SCUPA
All Other
Total FTE of Budgeted Positions

$0

Act/Act
Bud/Act
Percent
Percent
Change
Change
-1.7%
0.8%
0.3%
7.8%
3.5%
-0.8%
24.3%
57.0%
n/a -100.0%
1.6%
-4.9%

-3.9%
7.2%
-0.5%
49.6%
7.1%
0.4%
4.2%
-37.2%
-1.3%

-0.7%
-1.2%
-0.8%
2.6%
7.5%
1.4%
2.1%
49.9%
0.9%

($4,781,000)

Actual
FY 2014/15
4,129.50
304.57
357.50
125.75
4,917.32

Budget
FY 2015/16
3,861.08
293.59
391.67
125.75
4,672.09

Actual
FY 2015/16
3,829.60
314.93
402.71
136.06
4,683.30

Change
-7.3%
3.4%
12.6%
8.2%
-4.8%

Change
-0.8%
7.3%
2.8%
8.2%
0.2%

Actual
FY 2014/15
266.92
187.39
79.18
27.69
39.90
601.08

Budget
FY 2015/16
261.07
174.65
81.82
29.43
38.95
585.92

Actual
FY 2015/16
260.67
171.87
76.31
29.72
37.93
576.50

Change
-2.3%
-8.3%
-3.6%
7.3%
-4.9%
-4.1%

Change
-0.2%
-1.6%
-6.7%
1.0%
-2.6%
-1.6%

E&G PR YR SUMMARY - PAGE 1

E&G FY 2016/17 AND FY 2017/18 BUDGET
Clarion University of Pennsylvania
Educational and General Budget

Actual
Revenue/Sources
Tuition
Fees
State Appropriation
All Other Revenue
Planned Use of Carryforward
Total Revenue/Sources

Budget

FY 2015/16
$37,050,276
12,201,288
24,056,297
5,256,199
0
$78,564,060

FY 2016/17
$37,378,542
12,554,211
24,862,718
4,629,706
2,200,000
$81,625,177

Expenditures and Transfers
Compensation Summary:
Salaries and Wages
Benefits
Subtotal, Compensation
Student Financial Aid
Utilities
Other Services and Supplies
Subtotal, All Services and Supplies
Capital Expenditures and Transfers
Total Expenditures and Transfers

$41,095,675
20,633,888
$61,729,563
1,767,994
1,820,237
15,371,625
$18,959,856
2,655,641
$83,345,060

$39,654,674
20,638,049
$60,292,723
2,231,595
1,837,800
15,179,901
$19,249,296
2,083,158
$81,625,177

Revenue/Sources Less
Expenditures/Transfers

($4,781,000)

Annualized FTE Enrollment
In-State Undergraduate
Out-of-State Undergraduate
In-State Graduate
Out-of-State Graduate
Total FTE Enrollment

E&G FTE of Budgeted Positions
Faculty
AFSCME
Nonrepresented
SCUPA
All Other
Total FTE of Budgeted Positions

Percent
Change
0.9%
2.9%
3.4%
-11.9%
n/a
3.9%

-3.5%
0.0%
-2.3%
26.2%
1.0%
-1.2%
-21.6%
-2.1%

$0

Budget
FY 2017/18
$37,378,542
12,554,211
24,862,718
4,589,706
0
$79,385,177

$38,551,799
21,003,057
$59,554,856
2,506,595
1,837,800
15,411,057
$19,755,452
1,397,269
$80,707,577

Percent
Change
0.0%
0.0%
0.0%
-0.9%
-100.0%
-2.7%

-2.8%
1.8%
-1.2%
12.3%
0.0%
1.5%
-32.9%
-1.1%

($1,322,400)

Actual
FY 2015/16
3,829.60
314.93
402.71
136.06
4,683.30

Budget
FY 2016/17
3,583.51
301.45
458.30
126.96
4,470.22

Change
-6.4%
-4.3%
13.8%
-6.7%
-4.5%

Budget
FY 2017/18
3,583.51
301.45
458.30
126.96
4,470.22

Change
0.0%
0.0%
0.0%
0.0%
0.0%

Actual
FY 2015/16
260.67
171.87
76.31
29.72
37.93
576.50

Budget
FY 2016/17
256.83
165.75
78.22
30.70
38.55
570.04

Change
(3.85)
(6.13)
1.91
0.98
0.62
(6.46)

Budget
FY 2017/18
255.40
166.02
79.55
30.88
38.56
570.40

Change
(1.42)
0.27
1.33
0.18
0.01
0.36

E&G BUDGET FY17 & FY18 - PAGE 2

FY 2016/17 & 2017/18 BUDGET - Total Funds
Clarion University of Pennsylvania
FY 2015/16
Prior Year
EDUCATIONAL & GENERAL
Current Sources
Tuition & Fees
Appropriation
Other Revenue
Planned Use of Carry Forward*
Total Sources
Personnel
Services/Supplies
Capital
Transfers
Total Uses
Sources Less Uses

FY 2016/17
Current Year

Variance: Prior/Current
Amount
%

FY 2017/18
Request Year

$49,251,564
24,056,297
5,256,199
$78,564,060

$49,932,753
24,862,718
4,629,706
2,200,000
$81,625,177

$681,189
806,421
(626,493)
2,200,000
$3,061,117

1.4%
3.4%
-11.9%
n/a
3.9%

$49,932,753
24,862,718
4,589,706
$79,385,177

$61,729,563
18,959,856
532,073
2,123,568
$83,345,060
($4,781,000)

$60,292,723
19,249,296
468,842
1,614,316
$81,625,177
$0

($1,436,840)
289,440
(63,231)
(509,252)
($1,719,883)
n/a

-2.3%
1.5%
-11.9%
-24.0%
-2.1%
n/a

$5,855,273
730,682
4,809,244
$11,395,199

$6,037,665
5,614,424
$11,652,089

$182,392
(730,682)
805,180
$256,890

$3,126,617
6,816,888
68,708
926,358
$10,938,571
$456,628

$3,343,872
7,323,956
984,261
$11,652,089
$0

$17,620,860
2,466,293
$20,087,153
$3,592,294
15,935,737
37,505
(56,043)
$19,509,493
$577,660

Variance: Request/Current
Amount
%

$0
(40,000)
(2,200,000)
($2,240,000)

0.0%
0.0%
-0.9%
-100.0%
-2.7%

$59,554,856
19,755,452
500,000
897,269
$80,707,577
($1,322,400)

($737,867)
506,156
31,158
(717,047)
($917,600)
n/a

-1.2%
2.6%
6.6%
-44.4%
-1.1%
n/a

3.1%
-100.0%
16.7%
n/a
2.3%

$6,220,000
5,742,000
$11,962,000

$182,335
127,576
$309,911

3.0%
n/a
2.3%
n/a
2.7%

$217,255
507,068
(68,708)
57,903
$713,518
n/a

6.9%
7.4%
-100.0%
6.3%
6.5%
n/a

$3,374,657
7,603,343
984,000
$11,962,000
$0

$30,785
279,387
(261)
$309,911
n/a

0.9%
3.8%
n/a
0.0%
2.7%
n/a

$17,165,000
2,201,000
$19,366,000

($455,860)
(265,293)
($721,153)

-2.6%
-10.8%
-3.6%

$17,165,000
2,201,000
$19,366,000

$3,481,083
15,884,917
$19,366,000
$0

($111,211)
(50,820)
(37,505)
56,043
($143,493)
n/a

-3.1%
-0.3%
-100.0%
-100.0%
-0.7%
n/a

$3,536,142
15,829,858
$19,366,000
$0

$55,059
(55,059)
$0
n/a

1.6%
-0.3%
n/a
n/a
0.0%
n/a

$49,251,564
24,056,297
36,738,551
$110,046,412

$49,932,753
24,862,718
35,647,795
2,200,000
$112,643,266

$681,189
806,421
(1,090,756)
2,200,000
$2,596,854

1.4%
3.4%
-3.0%
n/a
2.4%

$49,932,753
24,862,718
35,917,706
$110,713,177

$0
269,911
(2,200,000)
($1,930,089)

0.0%
0.0%
0.8%
-100.0%
-1.7%

$68,448,474
41,712,481
638,286
2,993,883
$113,793,124
($3,746,712)

$67,117,678
42,458,169
468,842
2,598,577
$112,643,266
$0

($1,330,796)
745,688
(169,444)
(395,306)
($1,149,858)
n/a

-1.9%
1.8%
-26.5%
-13.2%
-1.0%
n/a

$66,465,655
43,188,653
500,000
1,881,269
$112,035,577
($1,322,400)

($652,023)
730,484
31,158
(717,308)
($607,689)
n/a

-1.0%
1.7%
6.6%
-27.6%
-0.5%
n/a

AUXILIARY
Current Sources
Food Service
Housing
Other Revenue
Planned Use of Carry Forward*
Total Sources
Current Uses
Personnel
Services/Supplies
Capital
Transfers
Total Uses
Sources Less Uses
RESTRICTED
Current Sources
Govt. Contracts/Grants
Other Revenue
Total Sources
Current Uses
Personnel
Services/Supplies
Capital
Transfers
Total Uses
Sources Less Uses
TOTAL
Current Sources
Tuition & Fees
Appropriation
Other Revenue
Planned Use of Carry Forward*
Total Sources
Current Uses
Personnel
Services/Supplies
Capital
Transfers
Total Uses
Sources Less Uses

$0
$0

0.0%
0.0%
0.0%

*Planned Use of Carry Forward should reflect the planned usage of any unrestricted net assets.

Total Funds Budget - PAGE 3

FY 2016/17 & 2017/18 BUDGET - Total Funds
Clarion University of Pennsylvania

Current Expenditures as % of Revenue
EDUCATIONAL & GENERAL
Personnel
Services/Supplies
Capital
Transfers
Total Expenditures & Transfers

FY 2015/16
Prior Year

FY 2016/17
FY 2017/18
Current Year Request Year

78.6%
24.1%
0.7%
2.7%
106.1%

73.9%
23.6%
0.6%
2.0%
100.0%

75.0%
24.9%
0.6%
1.1%
101.7%

Personnel
Services/Supplies
Capital
Transfers
Total Expenditures & Transfers

27.4%
59.8%
0.6%
8.1%
96.0%

28.7%
62.9%
0.0%
8.4%
100.0%

28.2%
63.6%
0.0%
8.2%
100.0%

Personnel
Services/Supplies
Capital
Transfers
Total Expenditures & Transfers

17.9%
79.3%
0.2%
-0.3%
97.1%

18.0%
82.0%
0.0%
0.0%
100.0%

18.3%
81.7%
0.0%
0.0%
100.0%

Personnel
Services/Supplies
Capital
Transfers
Total Expenditures & Transfers

62.2%
37.9%
0.6%
2.7%
103.4%

59.6%
37.7%
0.4%
2.3%
100.0%

60.0%
39.0%
0.5%
1.7%
101.2%

AUXILIARY

RESTRICTED

TOTAL

Exp as a % of Rev - PAGE 4

APPENDIX

FY 2016/17 and 2017/18 E & G Summary
Clarion University of Pennsylvania

Revenue/Sources:
Tuition - Although headcount is budgeted to be down approximately 2.1% tuition revenue will be slightly up due to the
2.5% increase in tuition charges and a favorable estimated increase in the graduate mix.
Fees – Includes approximately $500,000 in additional revenue from STEM-H fee pilot.
State Appropriation – The State System is in the midst of implementing a new allocation formula. The prior year reflects
2/3 of the change and the current year reflects full implementation assuming no other change in supporting data used in
the formula. Performance funding for the request year is estimated at the current year amount.
All Other Revenue – Decrease is largely due to a budgeted reduction in the Coordinated Care Network program sales.
Planned Use of Carryforward – $2,200,000 of carryforward has been included for FY 2016/17.
Expenditures and Transfers:
Salaries & Wages – FY17 Reflects a 2.75% rate increase 10/1/16 for the AFSCME unit. FY18 reflects a 2% 7/1/17 rate
increase with January 2018 applicable step or top step payout for the AFSCME unit. All other units reflect no new year
increases in FY17 or FY18. Turnover savings for FY 2016/17 and FY 2017/18 were $1,618,719 and $3,657,935
respectively. Savings from approximately 10 retirements have been built into the FY 2017/18 turnover savings.

Student Financial Aid - During FY15 a merit based scholarship program was created. FY2015/16 was the first year to
record the expense of the program which resulted in an increase in student financial aid of $585,912, a 49.6% increase.
FY 2016/17 is the second year of the program and is expected to cost an additional $463,601, a 26.2% increase.
Offerings for FY18 are budgeted to be paired back and result in additional expense of $275,000, a 12.3% increase.
Utilities - As a result of favorable rate changes for natural gas and through various savings initiatives the University plans
to maintain the cost of utilities without realizing the system assumed increased cost.
Services & Supplies – Decrease is largely due to a budgeted reduction in the Coordinated Care Network program costs.
Capital Expenditures & Transfers – Decrease is largely due to the completion of building projects for the nursing
program and buildout costs for the new Suites.
Annualized FTE Enrollment:
The annualized FTE enrollment reported on the program budget reported a conservative 4.5% decrease from FY16.
Actual results are projected to be slightly better (roughly a 2.1% decrease) and revenue has been adjusted to report the
expected increase.
E&G FTE Employees:
Reduction were made in the FY17 FTE particularly in the APSCUF and AFSCME units based upon review of retirements
and resignations.The FTE in FY18 will remain constant - (2) APSCUF positions, (1) Management position and (1) SCUPA
position will be frozen until funding is available.

E&G NARRATIVE - PAGE 5

FY 2017/18 BUDGET REPORT (BUDRPT)
Clarion University of Pennsylvania
Student Profile
Note: Fall Headcount Data must match Program Budget enrollment submissions being completed by the Institutional Research Office.
FY 2015/16
Prior Year
Fall Headcount (should be whole numbers)
Undergraduate
In-State
Out-of-State
Domestic
Subtotal, Out-of-State
Total Undergraduate
Graduate
In-State
Out-of-State
Domestic
Foreign
Subtotal, Out-of-State
Total Graduate
Total In-State Headcount
Total Out-of-State Headcount
Total Fall Headcount
Annualized FTE
Undergraduate
In-State
Out-of-State
Domestic
Foreign
Subtotal, Out-of-State
Total Undergraduate
Graduate
In-State
Out-of-State
Domestic
Foreign
Subtotal, Out-of-State
Total Graduate
Total In-State FTE
Total Out-of-State FTE
Total Annualized FTE

FY 2016/17
Current Year

FY 2017/18
Request Year

4,195.00

4,005.00

4,005.00

318.00

343.00

343.00

318.00
4,513.00

343.00
4,348.00

343.00
4,348.00

574.00

665.00

665.00

234.00
5.00
239.00
813.00
4,769.00
557.00
5,326.00

215.00
4.00
219.00
884.00
4,670.00
562.00
5,232.00

3,829.60

Variance: Current to Request
Amount
%

(190.00)

-4.5%

0.00

0.0%

25.00

7.9%

0.00

0.0%

25.00
(165.00)

7.9%
-3.7%

0.00
0.00

0.0%
0.0%

91.00

15.9%

0.00

0.0%

215.00
4.00
219.00
884.00
4,670.00
562.00
5,232.00

(19.00)
(1.00)
(20.00)
71.00
(99.00)
5.00
(94.00)

-8.1%
-20.0%
-8.4%
8.7%
-2.1%
0.9%
-1.8%

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

3,583.51

3,583.51

(246.09)

-6.4%

0.00

287.33
27.60
314.93
4,144.53

290.93
10.52
301.45
3,884.96

290.93
10.52
301.45
3,884.96

3.60
(17.08)
(13.48)
(259.57)

1.3%
-61.9%
-4.3%
-6.3%

0.00
0.00
0.00
0.00

0.0%
n/a
0.0%
0.0%
0.0%
0.0%

402.71

458.30

458.30

55.59

13.8%

0.00

0.0%

132.73
3.33
136.06
538.77
4,232.31
450.99
4,683.30

124.30
2.66
126.96
585.26
4,041.81
428.41
4,470.22

124.30
2.66
126.96
585.26
4,041.81
428.41
4,470.22

(8.43)
(0.67)
(9.10)
46.49
(190.50)
(22.58)
(213.08)

-6.4%
-20.1%
-6.7%
8.6%
-4.5%
-5.0%
-4.5%

0.00
0.00
0.00
0.00
0.00
0.00
0.00

0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%

Prior Year
Amount
% of CIP FTE
Total (Undergraduate & Graduate)
Annualized FTE
Calculated Revenue FTE
Fall Headcount

Variance: Prior to Current
Amount
%

4,683.30
4,887.37
5,326.00

104.4%
113.7%

Current Year
Amount
% of CIP FTE
4,470.22
4,789.69
5,232.00

107.1%
117.0%

Request Year
Amount
% of CIP FTE
4,470.22
4,789.69
5,232.00

107.1%
117.0%

STUDENT PROFILE - PAGE 6

Clarion E&G Revenue Sources in Support of E&G Expenses
90,000,000

78,074,403
80,718,643
80,000,000

84,456,312
82,462,788

83,345,060

81,625,177

80,439,266

79,522,499

80,707,577

77,245,101

70,000,000

23,362,309
26,269,435

60,000,000

22,596,328

25,187,058

24,862,718

24,862,718

12,201,288

12,554,211

12,554,211

37,676,176

37,050,276

37,378,542

37,378,542

Fiscal Year 2015

Fiscal Year 2016

Fiscal Year 2017BUD

Fiscal Year 2018BUD

22,261,739

23,235,384

24,056,297

12,077,062

12,170,378

40,079,103

38,472,573

Fiscal Year 2013

Fiscal Year 2014

27,972,185

50,000,000

12,462,450

12,436,492

9,137,935
8,575,779
40,000,000

7,822,756

30,000,000

20,000,000

36,775,290

39,729,920

41,235,453

Fiscal Year 2010

Fiscal Year 2011

42,361,263

10,000,000

0

Fiscal Year 2009

Net Tuition

Fees

Fiscal Year 2012
State Appropriation

Federal Appropriation

Other Revenue

Total E&G Expenditures and Transfers, excluding pay as you go

E&G Revenue Sources - PAGE 7