User Fee and Non-Auxiliary Funds 128/136 Budget Process Office of Budget & Planning October 2013.

User Fee and User Fee and Non-Auxiliary Non-Auxiliary

Funds 128/136 Funds 128/136 Budget ProcessBudget Process

Office of Budget & PlanningOctober 2013

AgendaAgenda1. Overview

2. User Fee Schedules

a. Types of Fees

b. User/Special Course Fee Schedules

c. New Fees – Forms A and B

d. Existing Fees – Form C

3. Divisional Program Revenue Budget – Form D

a. Cash position analysis and Form D-1 (formerly C-1)

4. Other information

5. Questions

Office of Budget & Planning October 2013

Timeline of Major Budget ProcessesTimeline of Major Budget Processes1) Where does this budget process fit in with everything else?

2) What is the role of the Budget & Planning Office in this process?

Office of Budget & Planning October 2013

Fee Submission DeadlinesFee Submission Deadlines During Budget process, with Fund 128/136 budgets.

Typically during January. (Exact deadlines in memo.)

All other submissions are considered “out of cycle.”

◦ Out of cycle fees that are not special course fees can be taken up at any time and applied after approval.

◦ Out of cycle special course fees: in time for inclusion in on-line course catalog.

Office of Budget & Planning October 2013

Program Revenue Budgets & User Program Revenue Budgets & User FeesFees

Items to submit to the Items to submit to the

Office of Budget & Planning (OBP)Office of Budget & Planning (OBP)

Office of Budget & Planning October 2013

Some Definitions…Some Definitions… User Fee = charge for products or services not

included in tuition, segregated fees, or auxiliary fees for services. May be charged to students, campus divisions/departments, and/or outside parties.

Special Course Fee = Fee charged for course-related materials/services that are not included in tuition.

Note…This budget process does not include Distance

Education Fees. Those are handled by the Provost’s office.

Office of Budget & Planning October 2013

New/Increased New/Increased Special Course Fees Special Course Fees

9/18/13 Memo from David Miller, Sr. VP, UW System:

◦ “Special consideration should be given to any increase in fees charged while the tuition freeze is in effect.”

Office of Budget & Planning October 2013

FundsFundsFund 128Fund 128 Study Abroad programs Special Course Fees (also Fund 189)

Visit the OBP website for help with user fee guidelines: Visit the OBP website for help with user fee guidelines: Procedures - http://www4.uwm.edu/budplan/procedures

Budget Memo - http://www4.uwm.edu/budplan/current/upload/1314NonAuxBdgtMemo.pdf

Fund 136Fund 136 Facility Use Fees Sales credits/chargebacks (also Fund 101)

Primarily includes user fees between divisions/departments Event fees Other not included above

Office of Budget & Planning October 2013

Fee ScheduleFee Schedule

Existing fee changes and new fees may require additional forms Refer to Non-auxiliary PR Budget Memo for additional help (available

early November)

USER FEES Approved Proposed RevenueFund Per Unit 2012-13 2013-14 Amount Percent >$10K/yr Justification

B10-1743 Strath Consulting 136Federal or state government agencies /day 500.00 500.00 0 0%Private Corporate clients /day 2,000.00 2,000.00 0 0%

B10-1770 Human Performance Lab 136Treadmill Stress Test 70.00 0.00 -70.00 -100% Lab no longer operable

B10-1771 Exercise Physiology Lab 136 Community Testing Maximal Exercise Test w/ MA 80.00 80.00 0.00 0% Resting Metabolic Rate w/ MA 50.00 60.00 10.00 20%

Student Rate (25% reduction in regular priced testing fee) Maximal Exercise Test w/ MA 60.00 60.00 0.00 0% Resting Metabolic Rate w/ MA 37.50 48.00 10.50 28%

SPECIAL COURSE FEES Approved Proposed Revenue

Curr Code crse # Sect. Fund Per Unit 2012-13 2013-14 Amount Percent >$10K/yr Justification

B10-1700 Human Movement Sciences B10-1700 KIN 320 All Biomechanics 128 Student 10.00 0.00 -10 -100%

B10-6000 Occupational Therapy B10-6000 OCCTHPY 326 All Principles/Methods Pediatric OT I128 Student 15.00 15.00 0.00 0%B10-6000 OCCTHPY 405 All Occupation Therapy 128 Student 50.00 50.00 0.00 0%

Change

Change

Office of Budget & Planning October 2013

New FeeNew Fee Include new fee in User or

Course Fee Schedule (Excel file)

Complete current version of Form A for each new fee

If new user fee is in competition with private sector, complete Form B

Refer to OBP website, Procedure 1.3.1, Section II.E., to determine if the new user fee is in competition with the private sector.•Email to [email protected]

Incorporate fees into Divisional Program Revenue Budget (Excel file Form D)

New FeeNew FeeForm A – New Fees QuestionnaireForm A – New Fees Questionnaire

Obtain latest version of Form A from PantherFile.

Be sure fee amount in question #6 is consistent with fee amount on User/Special Course Fee schedule.

Originals with signatures remain with department or division office.

Scan signed forms in the same order as listed on the User/Special Course Fee schedule, and send to OBP as attachments via email to [email protected] .

New FeeNew FeeForm B – Competition with the Private SectorForm B – Competition with the Private Sector

Criteria for allowable user fee competition with the private sector: The activity fulfills the division’s mission Compelling economic efficiency Product/service is unavailable elsewhere in the community

Refer to OBP website “Procedures” section for pricing policies for fees in competition with the private sector

Keep in mind: Higher education institutions such as Marquette, MATC, or

Concordia should NOT be considered “private sector” competitors Special course fees are NOT subject to the “private sector”

competition review

Change to Existing Change to Existing FeeFee

Incorporate updated fees into Divisional Program Revenue Budget (Excel file)

Include existing fee updates in User/Course Fee schedule (Excel file)

Submit a Form C if a user

fee changes by at least 5% up or down.

Change to Existing FeeChange to Existing FeeForm C – Existing User Fee QuestionnaireForm C – Existing User Fee Questionnaire

Clearly identify factors contributing to fees changing by at least 5% up or down.

◦ Standardized check boxes are provided for assistance.

If more than one fee within a fund and org code is increasing or decreasing for the same reason(s), consolidate to submit one form for all, listing in the same sequence as on the worksheet.

Divisional Program Revenue BudgetDivisional Program Revenue Budget

Available in PantherFile as Excel file Complete for Fund 128 and/or Fund 136 (separate Forms D) Includes revenues (all user fees and other), expenses, and cash balances Division level data Comparison of prior fiscal year actual, estimated current fiscal year

results, and budget Include any same fund transfers between divisions

Refer to Non-auxiliary PR Budget Memo (available early November) for additional help.

Office of Budget & Planning October 2013

Program Program Revenue Revenue BudgetBudget

Incorporate consolidated fee revenues into Divisional Program Revenue Budget (Excel file)

Divisional level information

Depending on cash balance analysis additional information may be required

Ending cash balance > 15%

of annual expenditures?

Negative Cash

Balance?

Complete Form D-1, Question 1

YES

NO

YES Ending cash

balance > $50,000?

YES

Complete Form D-1, Question 2

NO NO

Upload all completed forms to PantherFile

OBP contacts School/College/Division with any budget questions/issues

OBP sends email confirmation

School/College/Division resolves budget questions/issues

Incorporate fee revenue into

Divisional Program Revenue Budgets

128/136 Form D

(Excel file)

Form D – Form D – Divisional Program Revenue BudgetDivisional Program Revenue Budget

Amounts entered into the 3270 budget system should agree with Form D.

Include any same fund transfers between divisions (complete a transfer reconciliation)

Depending on cash position analysis, Form D-1 may need to be completed

Prior year actual accounting data will be provided as an Excel file (by department and major class of expenditure)

Office of Budget & Planning October 2013

Other InformationOther InformationWorkflow of documents and filesWorkflow of documents and filesTo reduce paper usage and save time… PantherFile is used for all Excel files. Please scan forms in the same numerical sequence as on the User Fee

schedule and send directly to OBP via email to [email protected] .

ResourcesResources Visit the OBP website for help with guidelines and policies:

ProceduresNon-auxiliary PR Budget Memo

Office of Budget & Planning October 2013

Questions?Questions?

Office of Budget & Planning October 2013