Self-Supporting Budget Budget to Actual Comparison

476 Pages·2012·3.25 MB·English

Nevada System
of
Higher Education
Self-Supporting Budget
Budget to Actual Comparison
2011—2012
System Administration ٠ University of Nevada, Reno ٠ University of Nevada, Las Vegas ٠ College of Southern Nevada ٠
Great Basin College ٠ Truckee Meadows Community College ٠ Western Nevada College ٠ Desert Research Institute ٠ Nevada State College
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 1 of 476
NEVADA SYSTEM OF HIGHER EDUCATION

BOARD OF REGENTS

Dr. Jason Geddes, Chair
Mr. Kevin J. Page, Vice Chair

Mr. Mark Alden Dr. Andrea Anderson
Mr. Robert Blakely Mr. Cedric Crear
Dr. Mark W. Doubrava Mr. Ron Knecht
Mr. James Dean Leavitt Mr. Kevin C. Melcher
Dr. Jack Lund Schofield Mr. Rick Trachok
Mr. Michael B. Wixom

Mr. Scott Wasserman, Chief Executive Officer and Special Counsel to the Board of Regents

OFFICERS OF THE NEVADA SYSTEM OF HIGHER EDUCATION

Mr. Daniel J. Klaich, Chancellor
Nevada System of Higher Education

Dr. Marc Johnson, President Dr. Neal J. Smatresk, President
University of Nevada, Reno University of Nevada, Las Vegas

Dr. Michael D. Richards, President Dr. Mark A. Curtis, President
College of Southern Nevada Great Basin College

Dr. Maria Sheehan, President Dr. Carol A. Lucey, President
Truckee Meadows Community College Western Nevada College

Dr. Stephen G. Wells, President Mr. Bart Patterson, President
Desert Research Institute Nevada State College

Document Prepared by the Finance Department
Office of the Chancellor
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 2 of 476
Table of Contents

2011-12 Self Supporting Budgets – Budget to Actual Comparison

Introduction ...................................................................................................................... 5
Sources and Uses of Funds – NSHE Summary ............................................................... 6
Actuals – Sources and Uses of Funds by Appropriation Area ......................................... 7
System Administration..................................................................................................... 8
System Computing Services ............................................................................................ 12
University Press ............................................................................................................... 13
University of Nevada, Reno ............................................................................................ 14
Medical School ................................................................................................................144
Intercollegiate Athletics, UNR .........................................................................................178
Statewide Programs, UNR ...............................................................................................188
Cooperative Extension Service ........................................................................................193
Agricultural Experiment Station ......................................................................................196
State Health Lab ...............................................................................................................206
University of Nevada, Las Vegas ....................................................................................208
Intercollegiate Athletics, UNLV ......................................................................................326
Law School ......................................................................................................................335
Dental School ...................................................................................................................341
College of Southern Nevada ............................................................................................347
Great Basin College .........................................................................................................371
Truckee Meadows Community College ..........................................................................379
Western Nevada College ..................................................................................................397
Business Center North .....................................................................................................407
Business Center South .....................................................................................................409
Desert Research Institute .................................................................................................410
Nevada State College .......................................................................................................470
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 3 of 476
<This page intentionally blank>
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 4 of 476
NEVADA SYSTEM OF HIGHER EDUCATION

2012 Fiscal Year Self-Supporting Year Budget to Actual

Introduction

Contained in this document are NSHE fiscal year 2012 self-supporting budgets compared to the actual revenues and
expenditures for each budget. Board of Regent’s policy requires a comparison of the original budgeted revenues and
expenditures to actual revenues and expenditures for all self supporting accounts exceeding $25,000 of projected or
actual annual expenditure activity, not including grants, contracts, plant, loan, endowment, and scholarship funds. The
institution presidents have authority to transfer funds into and out of each budget subject to policy guidelines in the Board
or Regents Handbook, Chapter 9.C, Section 2.4. The self-supporting budgets contained in this report are reported on a
fiscal year basis and include activity from July 1, 2011 to June 30, 2012.

This report displays the data in a ‘sources and uses of funds’ format. This format reports the cash flow from the account’s
opening balance at the beginning of the reporting period to the account’s ending balance. Revenue budgets are
established in NSHE’s financial system based on the amounts reported for the opening balance on the account plus
budgeted sources of funds. Expense budgets are established based on amounts reported for all uses of funds, including
planned transfers out and budgeted ending balances. An account’s revenue budgets will equal its expense budgets.

The Intercollegiate Athletic budgets at UNR and UNLV, Lawler Events Center and Thomas & Mack Events Center have
multiple revenue budgets that support multiple expenditure budgets. All other budgets contained in this report have a
single revenue budget supporting a single expenditure budget.
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 5 of 476
NEVADA SYSTEM OF HIGHER EDUCATION
2011-12 SELF SUPPORTING BUDGET
Budget to Actual Comparison
Sources and Uses of Funds
NSHE SUMMARY
2011-12 2011-12 2011-12
Operating Budget Actual Difference
FTE $ FTE $ FTE $
Opening Balance 171,007,000 193,210,908 22,203,908

SOURCES
Student Fees 132,175,587 133,653,073 1,477,486
Sales and Service 140,257,624 134,228,696 -6,028,928
Indirect Cost Recovery 25,402,926 25,343,715 -59,211
Investment/Endowment Income 2,411,715 4,367,787 1,956,072
Gifts 34,659,499 28,319,397 -6,340,102
Misc 39,965,167 38,603,810 -1,361,357
Transfers From Other Accounts 89,551,640 94,184,201 4,632,561
Total 464,424,158 458,700,679 -5,723,479
USES
Professional 1,342.20 131,330,706 1,322.36 99,579,393 -19.84 -31,751,313
Graduate 4,442,489 3,282,302 -1,160,187
Classified 817.64 31,755,958 800.34 22,018,889 -17.30 -9,737,069
Wages 20,005,040 17,251,036 -2,754,004
Fringe 44,657,897 33,103,346 -11,554,551
Operating 234,961,419 214,759,081 -20,202,338
Travel 8,217,980 7,594,559 -623,421
Sales and Service Recharge -24,195,997 -27,427,439 -3,231,442
Reimbursements -19,111,327 -22,414,073 -3,302,746
Transfer 74,645,436 80,218,390 5,572,954
Total 2,159.84 506,709,602 2,122.70 427,965,484 -37.14 -78,744,118
Net Increase/Decrease in Funds -42,285,444 30,735,195 73,020,639

Ending Balance 128,721,556 223,946,103 95,224,547

(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 6 of 476
NEVADA SYSTEM OF HIGHER EDUCATION
2011-12 SELF SUPPORTING BUDGET
Actuals
SOURCE AND USE OF FUNDS BY APPROPRIATION AREA
2011-12 2011-12 2011-12 2011-12 Net
Opening Actual Actual Ending Increase
Account Revenue Expenditures Account (Decrease)
Appropriation Area Balance Balance In Funds
$ $ $ $ $
System Administration 8,457,739 10,099,253 10,949,912 7,607,082 -850,657
System Computing Services 0 1,022,687 899,126 123,561 123,561
University Press 691,598 957,599 241,853 1,407,344 715,746
University of Nevada, Reno 41,995,526 134,419,681 127,074,696 49,340,511 7,344,985
Medical School -1,226,281 36,133,371 35,325,891 -418,801 807,480
Intercollegiate Athletics, UNR -640,992 13,980,609 15,316,687 -1,977,070 -1,336,078
Statewide Programs, UNR 1,114,870 682,233 677,797 1,119,306 4,436
Cooperative Extension Service 1,682,612 4,754,315 4,192,242 2,244,685 562,073
Agricultural Experiment Station 2,154,809 1,791,261 1,993,915 1,952,155 -202,654
State Health Laboratory 587,877 620,133 717,563 490,447 -97,430
University of Nevada, Las Vegas 76,156,664 144,568,887 129,851,467 90,874,085 14,717,421
Intercollegiate Athletics, UNLV 481,256 21,917,274 21,304,668 1,093,859 612,603
Law School 5,563,896 6,808,684 5,085,855 7,286,725 1,722,829
Dental School 8,870,934 13,525,760 10,626,636 11,770,058 2,899,124
College of Southern Nevada 8,535,733 21,534,729 17,869,425 12,201,037 3,665,304
Great Basin College 2,915,123 3,035,640 2,146,262 3,804,501 889,378
Truckee Meadows Community College 12,796,718 8,720,836 10,973,205 10,544,349 -2,252,369
Western Nevada College 2,267,356 3,365,880 3,624,244 2,008,992 -258,364
Business Center North 176,794 359,162 330,121 205,835 29,041
Business Center South 117,227 455,945 408,686 164,486 47,259
Desert Research Institute 16,966,058 23,339,597 22,551,346 17,754,309 788,251
Nevada State College 3,545,391 6,607,143 5,803,887 4,348,647 803,256
NSHE TOTAL 193,210,908 458,700,679 427,965,484 223,946,103 30,735,195
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 7 of 476
System Administration System Administration
2011-12 Self Supporting Budgets 2011-12 Self Supporting Budgets
Budget to Actual Comparison Budget to Actual Comparison
Sources and Uses of Funds Sources and Uses of Funds
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12
Operating Budget Actual Difference Operating Budget Actual Difference
FTE $ FTE $ FTE $ FTE $ FTE $ FTE $
INSTITUTIONAL SUPPORT HEALTH SCIENCE SYSTEM 4201401 0016
BOARD ADMINISTRATION 4201401 1006
Opening Balance 1,052,648 1,105,412 52,764
Opening Balance 3,116,844 3,165,343 48,499
SOURCES
SOURCES Gifts 0 5,000 5,000
Sales and Service 782,773 957,599 174,826 Misc 0 279,166 279,166
Transfers From Other Accounts 0 577 577 Total 0 284,166 284,166
Total 782,773 958,176 175,403
USES
USES Professional 2.09 279,875 2.09 284,120 0.00 4,245
Operating 65,000 94,599 29,599 Classified 1.00 52,965 1.00 51,743 0.00 -1,222
Travel 80,000 64,787 -15,213 Fringe 101,906 94,093 -7,813
Transfer 227,960 261,706 33,746 Operating 51,000 229,103 178,103
Travel 10,000 4,700 -5,300
Total 372,960 421,092 48,132
Total 3.09 495,746 3.09 663,759 0.00 168,013
Net Increase/Decrease in Funds 409,813 537,084 127,271
Net Increase/Decrease in Funds -495,746 -379,593 116,153
Ending Balance 3,526,657 3,702,429 175,772
Ending Balance 556,902 725,819 168,917
BOARD HOSTING 4201401 1010
INDIRECT COST RECOVERY - EPSCOR 4207401 3002
Opening Balance 0 -47,806 -47,806
Opening Balance 434,719 434,477 -242
SOURCES
Transfers From Other Accounts 100,000 120,000 20,000 SOURCES
Indirect Cost Recovery 0 152,641 152,641
Total 100,000 120,000 20,000
Total 0 152,641 152,641
USES
Operating 100,000 59,598 -40,402 USES
Professional - 0 - 5,166 - 5,166
Total 100,000 59,598 -40,402 Fringe 0 173 173
Operating 334,136 80,887 -253,249
Net Increase/Decrease in Funds 0 60,402 60,402 Travel 100,583 10,789 -89,794
Total 0.00 434,719 0.00 97,015 0.00 -337,704
Ending Balance 0 12,596 12,596
Net Increase/Decrease in Funds -434,719 55,626 490,345
Ending Balance 0 490,103 490,103
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 8 of 476
System Administration System Administration
2011-12 Self Supporting Budgets 2011-12 Self Supporting Budgets
Budget to Actual Comparison Budget to Actual Comparison
Sources and Uses of Funds Sources and Uses of Funds
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12
Operating Budget Actual Difference Operating Budget Actual Difference
FTE $ FTE $ FTE $ FTE $ FTE $ FTE $
INTEGRATE PROJECT 4201401 0018 PROPERTY AND CASUALTY 4201401 1029
Opening Balance 1,813,967 1,582,248 -231,719 Opening Balance 1,416,239 1,404,002 -12,237
SOURCES SOURCES
Investment/Endowment Income 0 286,009 286,009 Misc 0 77,102 77,102
Total 0 286,009 286,009 Total 0 77,102 77,102
USES USES
Professional - 0 - 80,130 - 80,130 Professional - 15,214 - 15,025 - -189
Fringe 0 19,362 19,362 Fringe 5,580 5,067 -513
Operating 1,813,967 1,156,733 -657,234 Operating 2,465,525 2,097,791 -367,734
Travel 0 7,129 7,129 Travel 0 1,133 1,133
Sales and Service Recharge -1,962,878 -1,948,408 14,470
Total 0.00 1,813,967 0.00 1,263,354 0.00 -550,613
Transfer 100,000 100,000 0
Net Increase/Decrease in Funds -1,813,967 -977,345 836,622 Total 0.00 623,441 0.00 270,608 0.00 -352,833
Net Increase/Decrease in Funds -623,441 -193,506 429,935
Ending Balance 0 604,903 604,903
MEDICAL MALPRACTICE 4201401 0017 Ending Balance 792,798 1,210,496 417,698
USES RECRUITING EXPENSE 4201401 1033
Operating 145,465 142,354 -3,111
Sales and Service Recharge -145,465 -142,354 3,111
Opening Balance 13,700 13,826 126
Total 0 0 0
SOURCES
Net Increase/Decrease in Funds 0 0 0 Transfers From Other Accounts 21,300 15,000 -6,300
Total 21,300 15,000 -6,300
Ending Balance 0 0 0
USES
Operating 30,900 27,156 -3,744
MISC PROG DEV-HASLEM 4200401 3001 Travel 4,100 91 -4,009
Total 35,000 27,247 -7,753
Opening Balance 86,896 0 -86,896
Net Increase/Decrease in Funds -13,700 -12,247 1,453
USES
Operating 86,896 0 -86,896
Ending Balance 0 1,579 1,579
Total 86,896 0 -86,896
Net Increase/Decrease in Funds -86,896 0 86,896
Ending Balance 0 0 0
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 9 of 476
System Administration System Administration
2011-12 Self Supporting Budgets 2011-12 Self Supporting Budgets
Budget to Actual Comparison Budget to Actual Comparison
Sources and Uses of Funds Sources and Uses of Funds
2011-12 2011-12 2011-12 2011-12 2011-12 2011-12
Operating Budget Actual Difference Operating Budget Actual Difference
FTE $ FTE $ FTE $ FTE $ FTE $ FTE $
RISK MANAGEMENT 4201401 1045 SYSTEM ADMINISTRATION 4201401 1007
Opening Balance 3,296 -15,373 -18,669 Opening Balance 0 595,283 595,283
SOURCES SOURCES
Misc 98,629 114,002 15,373 Sales and Service 1,664,477 1,489,701 -174,776
Investment/Endowment Income 295,376 306,124 10,748
Total 98,629 114,002 15,373
Misc 100 4,000 3,900
USES Total 1,959,953 1,799,825 -160,128
Professional - 73,347 - 63,402 - -9,945
Fringe 27,578 25,684 -1,894 USES
Operating 1,000 385 -615 Professional 12.47 766,400 12.47 799,023 0.00 32,623
Classified 7.75 292,211 7.75 239,185 0.00 -53,026
Total 0.00 101,925 0.00 89,471 0.00 -12,454
Wages 62,000 85,182 23,182
Fringe 364,342 321,931 -42,411
Net Increase/Decrease in Funds -3,296 24,531 27,827 Operating 375,000 269,716 -105,284
Travel 100,000 104,621 4,621
Ending Balance 0 9,158 9,158 Total 20.22 1,959,953 20.22 1,819,658 0.00 -140,295
RPA ADMINISTRATION 4201401 0021 Net Increase/Decrease in Funds 0 -19,833 -19,833
Opening Balance 98,792 220,061 121,269 Ending Balance 0 575,450 575,450
SOURCES WORKERS COMPENSATION 4201401 1046
Sales and Service 280,000 290,261 10,261
Total 280,000 290,261 10,261 Opening Balance 0 266 266
USES
Professional 1.00 76,500 1.00 59,417 0.00 -17,083 SOURCES
Fringe 16,492 17,340 848 Gifts 100,000 100,000 0
Operating 185,450 146,034 -39,416 Misc 5,871,071 5,902,071 31,000
Travel 0 12,206 12,206 Total 5,971,071 6,002,071 31,000
Total 1.00 278,442 1.00 234,997 0.00 -43,445
USES
Operating 2,305,200 6,003,113 3,697,913
Net Increase/Decrease in Funds 1,558 55,264 53,706 Transfer 3,665,871 0 -3,665,871
Total 5,971,071 6,003,113 32,042
Ending Balance 100,350 275,325 174,975
Net Increase/Decrease in Funds 0 -1,042 -1,042
Ending Balance 0 -776 -776
(BUSINESS & FINANCE COMMITTEE 11/29/12) Ref. BF-2d(2), Page 10 of 476