Report of the Strategic Planning Task Force on Budget Model...Developed a recommendation to implement a modified responsibility-centered model. ... budgeting system is critical

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Report of the Strategic Planning Task Force on Budget Model

Chairs: Christine Jackson, Vice Chancellor for Business & Finance

Donde Plowman, Executive Vice Chancellor

CHARGE To conduct a full review of UNL’s existing budget system, document general processes for resource allocations, investigate “best practices” in higher education budgeting nationally (with special attention to Big 10 and R1 institutions), and draft a series of recommendations to the Chancellor for recalibration of the budgeting model moving forward. The intent is to enhance our current model, or implement a new model, that allows for dynamic strategic resource allocation.

ACTIVITIES OF THE TASK FORCE

The task force addressed its charge through the following activities that form the framework for this report.

1. Read the book, Public No More: A New Path to Excellence for America’s Public Universities.1

2. Reviewed thoroughly UNL’s current budget model. 3. Examined the concept of ‘discounted tuition’ referred to as ‘remissions’ at UNL, how

remissions affect undergraduate and graduate enrollments, and the role of remissions in our current budget process

4. Examined two approaches to budget allocation – (1) Central-Administration Management (CAM) currently used at UNL, (2) Responsibility-Based Management (RCM) used at many universities including Indiana University,

5. Identified the strengths and weaknesses of each type of budget model. 6. Developed a set of principles we recommend guide UNL’s choice of budget

allocation model. 7. Developed a recommendation to implement a modified responsibility-centered

model. 8. Identified the implementation issues that need to be addressed if moving to a

modified RCM 9. Examined specific allocation models used at other universities for features. 10. Analyzed the application of simplified RCM Model based on credit hours only to 3

UNL Colleges

1 Fethke, G.C. & Policano, A.J., 2012. Public No more: A New Path to Excellence for America’s Public Universities. Stanford, CA: Stanford Business Books.

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1. Summary of Public No More Two economists who had each held university leadership positions (University of Iowa and University of California at Irvine,) argue:

The long-standing dependence of public higher education institutions on state subsidies that facilitated low tuition and easy student access is unsustainable.

Replacing state support with tuition revenue will require more emphasis on allocating resources in ways that achieve as much as possible with limited funds. Efficiency will become critical to sustainability.

Public universities cannot be all things to all people. Programs and services that have low demand, generate little resources or are too costly,

will be difficult to maintain.

While the “sticker price” (published tuition before grants, aids & other discounts) has risen, net tuition (price students actually pay – after financial aid, discounts, etc.) on average has declined and the instructional spending per full-time equivalent (FTE) has been steady for the past decade.

With emphasis on tuition, students will be attracted to universities that respond to their needs.

Public universities are notoriously bad at strategic planning and developing unique visions for how they are different from peers.

Each public university needs to answer the question: what is the unique value proposition offered to students and society by our institution

Every program should be assessed for whether it meets the value proposition. Public universities must narrow their scope of activities and focus on programs and

research activities that provide selective differentiation and distinction. The financial strategy and budget process of should have one purpose – to provide an

effective mechanism for allocating resources to achieve the university’s mission. Basic requirements for such a system are: transparent set of rules, differential tuition, and market-disciplined prices for central services.

If using an RCM model, no unit should receive less than the tuition revenue it generates. Regardless of whether the university chooses a CAM or RCM model, transparency of the

budgeting system is critical. The fate of the distinctive public university lies not in the hands of the state or the taxpayer,

but within the confines of the university itself.

2. Review of UNL’s Current State-Aided Budget Model

The budget of the University of Nebraska-Lincoln is funded from six primary sources:

General Funds - State tax revenue allocated to the University Cash Funds - Tuition, application fees, registration fees, and other miscellaneous fees. Note, does not include course and lab fees (which are included in revolving funds). Investment Income and other miscellaneous cash

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Designated Cash - Clinic patient revenues, Tobacco Research funds, indirect cost research incentive funds Federal Funds - Provided by federal agencies for research, cooperative extension, grants and contracts, and student aid programs. Revolving Funds - Self-generated from departmental sales, course and lab fees, and charges for housing, food services, etc. Trust Funds - Private gifts, grants, and contracts, non-federal student aid programs, etc.

Federal Funds 233.3

Revolving Funds 409.7

Trust Funds 130.9

General Funds 265.7

Cash Funds 214.6

1,254.2

Federal Funds, 19%

Revolving Funds, 33%

Trust Funds,

10%

General Funds, 21%

Cash Funds, 17%

University of Nebraska-Lincoln2016-17 Revenues

State-Aided Budget

The General and Cash Funds are identified as the State-Aided Budget, representing 38% of UNL’s FY 2017 budget.

As established by the Nebraska Legislature, the UNL General Fund budget exists under two

separate program lines. One program line contains the elements specific to IANR2, the other

comprises the balance of the UNL budget. These two General Fund budgets and the Cash Fund

represent the UNL budget in total.

2 Cooperative Extension Service, Ag Research Center, and NCTA

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UNL – A Modified Incremental Budget Model

UNL has utilized a modified incremental budget model for a long time. Simply stated, the majority

of UNL’s revenue is held centrally and UNL builds each succeeding year’s expense budget by using

the previous year’s budget as the base. There are exceptions when identified revenue streams are

earmarked. These are noted too.

State-Aided Budget- Central Revenues

The following revenues are dedicated to the general support of the University’s annual

budget.

State Appropriations

Undergraduate Tuition (Resident & NonResident)

Graduate Tuition (Resident & NonResident)

Application Fees (Undergraduate and Graduate)

Registration Fees

New Student Enrollment Fee

International Student Fee

Graduate Application Fee

Law Application Fee

Late Registration Fee

Graduation Fee

Returned Check Fee

Forfeited New Student Tuition Deposits

Other Revenue

State-Aided Budget - Earmarked Revenues

Over the years, some of UNL’s revenues are earmarked for specific programs and/or distributions

to the campus units. Revenues with specified allocations include:

State Appropriations - Cooperative Extension Service

Identifiable allocation of state appropriations for IANR’s Cooperative Extension Service programming.

State Appropriations - Ag Research Identifiable allocation of state appropriations for IANR’s Agricultural Research programming.

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Nebraska College of Technical Agriculture (NCTA)

Identifiable allocation of state appropriations for NCTA’s programs in Curtis, Nebraska.

Differential Tuition The Colleges of Business, Engineering, and Architecture and the College of Law’s Space Law Program have a differential tuition assessed on all of their undergraduate and graduate courses. Revenue is calculated based on the projected year’s enrollment, new fiscal year’s tuition increase, and less tuition remissions and bad debt allowance. The revenue generated from this fee is allocated 10% to the EVCAA3 and 90% to the respective college.

Distance Ed Tuition less Remissions4

Calculated based on the projected year’s enrollment, the new fiscal year’s tuition increases, and anticipated changes in remission program offerings. After the first $700,000 of OWW’s total gross tuition5 is distributed to the University’s OWW Office, the remaining new tuition less remissions is distributed. The first 5% of the new OWW tuition is allocated to the NU OWW Office too4. While the distribution has varied over the years. In FY 2016 the remaining new tuition less remission was distributed as follows: 10% Chancellor, 40% EVCAA, and 50% Colleges.

(OWW remissions are calculated based on UNL’s average undergraduate and graduate remission/student FTE.)

Distance Ed Contracted Programs (i.e. CBA’s Offutt Program)

Calculated by respective colleges offering OWW contracted programs, 5% of all new OWW contracted revenue is allocated to the NU OWW Office and 95% to the offering college.

F&A Income $700,000 of UNL’s annual F&A income is budgeted for general university revenue with remaining funds retained for UNL’s use. UNL’s funds distribution: 20.5% is allocated for Library Support and UNL’s Research & Infrastructure Fund. The remaining funds are allocated: 1/3 Compliance/Business Support for Research, 1/3 Returned to Colleges, and 1/3 for Strategic Initiatives. This last allocation, for Strategic Initiatives, is split 70% for Research Initiatives and 30% for Chancellor Initiatives.

Further descriptive information can be found at http://research.unl.edu/sponsoredprograms/faq-facilities-administrative-f-a-costs-on-sponsored-projects/

Investment Income Investment income on UNL’s cash balances. Proceeds are allocated to the Chancellor for campus priorities.

3 Executive Vice Chancellor Academic Affairs 4 Excludes OWW Contracted Courses 5 Before remissions are deducted

http://research.unl.edu/sponsoredprograms/faq-facilities-administrative-f-a-costs-on-sponsored-projects/

http://research.unl.edu/sponsoredprograms/faq-facilities-administrative-f-a-costs-on-sponsored-projects/

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State-Aided Budget - Deductions from Revenue

Tuition Remissions

Student Tuition Remissions include a variety of programs. The majority are remission programs

used to recruit high performing students to UNL, and to retain them, but there are also special

remission programs for employees, veterans, etc. The remissions are either deducted from

centrally held tuition revenues or distributed to campus units based on the level and residency of

the student and the enrollment term. The table below summarizes how tuition remissions are

budgeted.

Fall Spring Summer

UNDERGRADUATE

Resident Central Reduction Central Reduction Central Reduction

NonResident Central Reduction Central Reduction Central Reduction

GRADUATE

Resident Distributed Distributed Distributed

NonResident Central Reduction Central Reduction Central Reduction

U-Wide Debt Service

Beginning in the late 1990’s the State of Nebraska issued bonds for capital construction projects.

To fund its portion of the bonded debt, the University raised tuition and portion of UNL’s tuition

revenue is earmarked for this purpose.

Annual One-Time Tuition Transfer

Fifty percent of all new tuition revenue that exceeds the previous year’s tuition revenue is

transferred to the NU Board Office for University priorities on a one-time basis. There is no “credit”

for decreases in revenues.

The following is a general overview of UNL’s current budget model.

State-Aided Budget – Expense Allocations

For the past two decades, UNL has received new allocations for employee salary and fringe benefit

increases, Programs of Excellence, and special appropriations for particular programs (i.e. Rural

Futures). New program funds for utilities and operations and maintenance for new buildings were

originally funded “off the top” by the University, but are now funded internally by each campus.

The following summarizes how new funds are allocated to campus units or retained by centrally by

the campus.

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Annual Salary Increase

Annual salary increases are approved by the Board of Regents and allocated to the NU campuses based on each campuses’ April 1 salary base. At UNL annual salary increases are allocated to campus units based on filled positions as of April 1. Salary increases for vacant positions for City Campus and IANR are retained by the Chancellor. Faculty promotions are funded from the faculty portion of the annual salary increase.

Annual Employee Benefits Adjustments

The University re-establishes each campus’ employee benefits budget based on the actual benefit expenditures from the preceding year. Employee benefits are not fully funded for each position; rather, it is expected that there will be benefit savings on vacant positions throughout the year.

Vacant Faculty Positions

City Campus - When faculty vacancy occurs, the base budget for an assistant professor in that department6 is retained by the department. All excess salary funds revert to the EVCAA.

IANR – 100% of faculty position reverts to IANR VC.

VSIP Faculty Positions

City Campus - While the faculty position (and position number) for VSIP faculty is retained by the academic department, the VSIP salary funds revert to the EVCAA.

IANR – 100% of faculty position reverts to IANR VC.

Vacant Staff Positions

City Campus - Retained by the campus unit.

IANR – Retained by the campus unit.

Establishing or Eliminating Faculty/Staff Positions

If a new state-aided position is established, the funding unit must also fund the corresponding fringe benefits for the position. If a position is eliminated, the funding unit is receives the corresponding fringe benefits savings.

Programs of Excellence Funds (POE)

POE funds are initially awarded by UNCA based on prioritized college/department proposals received from each of the campuses. POE awards are renewed, typically on a five-year basis, by a committee review of POE accomplishments and future goals. The committee consists of the VC of Research, EVCAA, and VC IANR.

Annual Utilities Adjustment

Each campus internally reallocates to fund its own utility rate or consumption increases.

Operations & Maintenance on New and Renovated State-Funded Buildings

Each campus funds its utilities, maintenance, custodial, police, landscaping, environmental health & safety, and other operational costs associated with opening new buildings and for increased operational costs associated with renovating existing buildings. Each allocation for each building is tied to cost/SF for each service for each type of building

Annual Operating Cost Adjustments

For at least two decades, UNL has internally funded all inflationary growth in its non-personnel operating costs.

6 As referenced in the Oklahoma State University Faculty Salary Study

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Revolving Funds

Within UNL’s Revolving funds, individual revenues have differing allocations and earmarks. A

summary is noted below.

Auxiliaries (Housing, Dining, Parking)

Revenues for each auxiliary operation is used for its designated purpose, per the bond covenants governing these auxiliaries’ operations. UNL assesses a 5% administrative fee on auxiliary revenue. The funds collected are retained by the Chancellor for campus priorities.

The VC Student Affairs also assesses a 5% fee on Housing and Dining gross revenue to support Student Affairs operations and programming.

Athletics After payment of its annual campus assessment, all remaining funds, including NUF contributions, are retained by Athletics. Note: When bonds are used to finance Athletic facilities, identified revenues may be pledged for bond repayment.

Student Library Fee $46.25/credit hour fee retained by the Library.

Student Technology Fee

$11/credit hour fee that is distributed by the EVCAA. Historically 60% of the fee is allocated to ITS, $25,000 to the Library and remaining funds distributed to the colleges based on their student credit hours. ASUN’s Technology Fee Committee reviews each college’s use of its budgeted student technology fee.

Class Course Fees 100% is retained by the academic department.

New Student Enrollment Fee

$250/student fee; all revenue is retained by ASEM.

Undergraduate Application Fee

$45/student fee, all revenue is retained by ASEM.

New International Student Enrollment Fee

$250/student fee, all revenue is retained by EVCAA.

Distance Education Fee

$25/credit hour fee distributed to Colleges/Departments by the EVCAA.

Late Payment Fee Distributed to campus auxiliary units, Student Accounts, and Bursar to offset costs associated with student billing.

ID Card (NCard) Program

$15/student fee, NCard fees are used to support the NCard program.

Education Abroad Fee $150/student fee allocated to the Study Abroad Office.

UPFF Fee (Campus Recreation, Nebraska

Allocated to student organizations (Fund A) and auxiliaries/debt payments (Fund B) as governed by the Board of Regents Bylaws.

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Unions, University Health Center, ASUN)

Student Affairs accesses a 5% administrative fee to support Student Affairs operations and programming.

Various Lab/Research/Public Service “Fee for Service” Activities

After UNL’s 5% administrative fee is assessed on externally-generated revenues, all funds are retained by the campus unit for its programmed uses. There is no 5% fee on interdepartmental revenue between campus units.

Bookstore, Pouring Rights (Pepsi), Banking Licensing (Union Bank) Contract

After expenses associated with each contract are paid, the remaining proceeds are assigned to the Chancellor for campus priorities.

Miscellaneous Revenue

Vendor contracts, rental revenue, cell tower, and ATM revenue are examples of miscellaneous revenue. The funds collected are retained by the Chancellor for campus priorities.

Trust Funds

Trust funds include private gifts, grants, and contracts, non-federal student aid programs, etc. The

majority of these funds are restricted to a campus unit or to a specific use.

When not designated, private gifts are assigned to the Chancellor for campus priorities.

Federal Funds

Federal funds include federal grants, and contracts, student aid programs, etc. Federal Funds are

restricted to a campus unit or to a specific use.

3. Discounted Tuition Known as “Remission”

The task force reviewed UNL’s strategy for recruiting students, which includes the strategic use of discounted tuition, referred to as remissions. As reported in Appendix A. the undergraduate tuition remissions have clearly contributed to the increased enrollments, particularly non-resident enrollments, and increased revenues. Undergraduate remissions have increase, overall revenues from undergraduate enrollments have also increased. While 19% of undergraduate students have some portion of their tuition discounted through remissions, at the graduate level the situation is much different. IN some colleges nearly all graduate students have assistantships, which means their tuition is remitted. The task force recommends the campus develop a strategy for the most effective use of remissions at the graduate level.

4. Two Approaches to Budget Allocation

Central-Administration Management (CAM)– In this framework tuition revenue and the state appropriation flow to the university’s central administration, which then allocates funds to strategic initiative and to the colleges. At the University of Nebraska the tuition revenue and state

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appropriation flow to the university system office that determines the amount to be allocated to each campus. At UNL those resources are held centrally, and then distributed to the colleges, largely based on a historical model. Colleges and other units generally receive the same amount they received in the previous year plus salary increase dollars. The allocation is based on the historical budget and not on other factors such as the achievement of campus goals (enrollments, graduation rates, etc.).

Responsibility-Based Management (RCM) – With this framework formulas are developed to govern the flow of funds directly to the units generating the revenue and then to assess taxes to cover the unit’s share of centrally borne expenditures. RCM is often seen as a mechanism for aligning budget allocations with university goals and objectives. It aligns incentives by encouraging both revenue enhancement and cost reduction.

5. Strengths & Weaknesses of the Two Models

CAM Model

Strengths: 1. Budget adjustments can be made centrally to better reflect institutional priorities,

student needs. 2. Easy to make “strategic investments.” 3. Doesn’t involve change, which always makes people nervous.

Weaknesses: 1. Lack of transparency 2. No incentives for rewarding revenue generation or cost reduction – no rules for linking

revenues generated and resources allocated. 3. No systematic way to reward university goal achievement by units.

RCM Model

Strengths: 1. Aligns incentives campus goals. 2. Rewards revenue enhancement and cost reduction 3. Encourages independence and accountability of colleges and other units 4. Promotes transparency about how resources are allocated.

Weaknesses:

1. Can lead to too much unit independence such that units would drift from administrative reach.

2. Could incentivize a narrow set of goals and subsequent behaviors. 3. Could jeopardize small units or units that would fail without a subsidy. 4. Requires campus decisions about priorities, which could make some units feel

marginalized.

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6. Guiding Principles for a New Budget Allocation Model

The task force feels strongly that before any new budget model is developed or before the existing budget allocation model is revised we need agreed-upon principles that guide the way decision makers allocate resources to the units on campus. After considerable thought, research, and discussion the task force agreed upon the following set of principles, each tied to a particular theme. They are listed below:

Mission and Goals

Support the values, mission and strategic vision of the University by aligning financial and operational resources with performance metrics for enrollment growth, efficient operations and the advancement of excellence in teaching, research, creative activity, outreach and engagement.

Accountable and Flexible

Center the responsibility and accountability for the optimal use of human, financial, physical and operational resources in the academic and non-academic units, and empower those units to be entrepreneurial, collaborative, flexible and creative with resources in order to better respond to opportunities and challenges.

Shared Responsibilities

Allow for investments through resources held centrally that support interdisciplinary collaborations and non-revenue generating units such as libraries, technology, facilities and operations.

Efficient

Should investigate and evaluate ways to avoid duplication of effort and to share services centrally or between units when appropriate, and ensure needs of units are met in a timely manner.

Value Driven

Take into account that not all units are self-supporting and need transparent, accountable and strategic subsidization.

Data Driven

Utilize information management systems – based on common metrics - that provide timely, accurate and integrated financial, student, human resource and operational data for timely, fact-based decision making that predicts desirable results; and train or hire personnel who can best work with these systems at the unit level.

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Process Driven

Be developed over a period of time in an inclusive manner that seeks consensus and buy-in and allows for adequate planning and preparation for the transition.

Transparent

Provide accessible and clear information that is simple to understand with full and transparent disclosure of cross-subsidies across campus and is subject to periodic review.

7. Recommendation to Implement Modified RCM Model

The task force recognizes the need for improvement in our current budgeting processes and desires a change in the budget model currently used. The lack of transparency in the current budgeting process and the lack of shared financial information makes it difficult for many decision makers, particularly in the academic units, to encourage efficiency and hold programs accountable. The lack of incentives for revenue sharing makes the university’s goals of increased enrollments difficult for academic units to embrace. Thus, we recommend moving away from the CAM model currently used to a modified-RCM model that adheres to the principles outlined in this report. The selection of metrics used in the model will be critical to its success. Having the right metrics while also keeping the model simple will be important. We recommend the chancellor proceed to appoint a small committee of campus leaders to develop and recommend a specific modified RCM model.

8. Implementation Considerations if Moving to a Modified RCM model:

1. Careful consideration of the metrics to be used in a formula. Solely focusing on credit hour

generation could encourage perverse incentives.

2. Metrics need to include some measure for quality.

3. Would need a small working group to take propose a specific model and proposal for roll-out process. Should include VC for Business & Finance, EVC, and a couple of deans. Once implemented, a working group should also periodically review the model for the model’s fit with to the guiding principles undergirding the model.

4. Need to consider the role of faculty governance in providing feedback regarding such a change.

5. What is the unit that is the target – the college, individual departments?

6. How do we encourage inter-disciplinary collaboration?

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7. Possible metrics to be included:

a. Student credit hours – both undergrad and grad? b. Retention rates or time to graduation rates? c. Student enrollments – both undergrad and grad? d. Research F&A

8. Consider the level of RCM model complexity. Feedback from other universities encourages

keeping the model simple.

9. Consider the possible implications of moving to a RCM type model in the midst of budget cuts.

9. Analysis of Budget Models Used at Other Universities

Big-Ten and regional competitors that use an RCM model include Indiana, Michigan, Minnesota,

Rutgers, Iowa State, University of Florida and others. The task force looked closely at Minnesota,

Michigan, and Rutgers.

A. University of Minnesota – Minnesota uses a “hybrid” because it only allocates the tuition dollars using RCM and state subsidy dollars are allocated to non-revenue generating units and for strategic allocation to units. This model offers much that UNL could adapt as a first step towards RCM. Their situation is similar to ours (state appropriations determined every two years). They used a weighted headcount as their primary metric. Would like further clarification about the use of that specific metric (enrollments vs. student credit hours). The model is simple.

B. University of Michigan – Michigan uses more of a pure RCM than Minnesota and allocates tuition, fees, state appropriation, indirect cost recover and interest on general fund balances to the units. Then all units are taxed to support non-revenue generating units. The tax includes financial aid. The tax also funds a “supplement” fund held by the provost for strategic investments and additional allocations to units. The allocation formula is simple, taxes complicate it a bit. Their allocation is based on:

a. Undergrad: 50% enrollments, 50% student credit hours b. Grad: 100% enrollments for PhD candidates, all other 75% enrollment, 25% credit

hours

C. Rutgers – Rutgers uses a pure RCM model, using the following metrics: Unit Expenditures; Net Assignable Square Footage; Enrollment & Tuition data; F&A Return data; and Faculty & Staff FTE.

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10. Example of Simple RCM Model Applied to 3 UNL Colleges

Student Credit Hours by Term, College, Course Level, Delivery Method, and Residency Academic Years 2014 - 2017

FY 2014 FY 2015 FY 2016

Arts and Sciences

Undergraduate

Base

Resident 170,429 165,982 164,369

Non-Resident 50,841 55,804 60,013

Distance

Resident 19,090 16,445 15,805

Non-Resident 4,874 4,968 5,208

Graduate

Base

Resident 5,822 5,393 5,001

Non-Resident 14,408 14,186 13,657

Distance

Resident 274 320 284

Non-Resident 145 143 226

Total Credit Hours 265,883 263,241 264,563

FY 2014 FY 2015 FY 2016

Business Administration

Undergraduate

Base

Resident 50,359 50,909 52,041

Non-Resident 21,071 23,223 25,587

Distance

Resident 3,120 3,135 3,418

Non-Resident 856 1,111 1,498

Graduate

Base

Resident 1,803 1,850 1,758

Non-Resident 1,767 1,471 1,806

Distance

Resident 855 1,270 1,365

Non-Resident 1,329 1,789 2,230


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FY 2014 FY 2015 FY 2016

Hixson-Lied College of Fine and Performing Arts

Undergraduate

Base

Resident 21,894 22,111 21,825 Non-Resident 6,457 7,603 7,740

Distance

Resident 1,235 1,737 2,454

Non-Resident 236 459 624

Graduate

Base

Resident 919 862 803

Non-Resident 2,260 2,334 2,320

Distance

Resident 48 109 84

Non-Resident 2 3 0


Student Credit Hours are as of the Census Date for each term.

FY 2014 FY 2015 FY 2016

Tuition Rates

Undergraduate

Resident 216.00 216.00 219.75

Non-Resident 660.25 680.00 692.00

Graduate

Resident 285.00 285.00 290.00

Non-Resident 791.75 815.50 829.75

Business (Includes Differential Tuition)

Resident 268.00 268.00 272.75

Non-Resident 817.25 841.75 856.50

Graduate

Resident 352.50 352.50 358.75 Non-Resident 978.75 1,008.00 1,025.75

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FY 2014 FY 2015 FY 2016

Arts and Sciences

Undergraduate

Base

Resident 36,812,664 35,852,112 36,120,088 Non-Resident 33,567,770 37,946,720 41,528,996

70,380,434 73,798,832 77,649,084 Waivers (22.2%) (15,624,456) (16,383,341) (17,238,097)

54,755,978 57,415,491 60,410,987 Distance


7,341,499 6,930,360 7,077,085 Waivers (16.3%) (1,196,664) (1,129,649) (1,153,565)

6,144,834 5,800,711 5,923,520 Graduate

Base


13,066,804 13,105,688 12,782,186 Waivers (53.3%) (6,964,607) (6,985,332) (6,812,905)

6,102,197 6,120,356 5,969,281

Distance


192,894 207,817 269,884 Waivers (51.3%) (98,954) (106,610) (138,450)

93,939 101,207 131,433

Total Net Tuition

Undergraduate 60,900,812 63,216,203 66,334,507 Graduate/Professional 6,196,137 6,221,563 6,100,714

67,096,949 69,437,766 72,435,221

Budget

Faculty 35,092,316 35,700,599 34,861,776

Staff 13,934,155 14,154,281 14,531,480

Benefits 10,146,183 9,696,301 9,478,214 Operating Expenses 1,276,028 2,465,593 2,390,276

60,448,682 62,016,774 61,261,746

Revenue Less Expense 6,648,267 7,420,992 11,173,475

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FY 2014 FY 2015 FY 2016

Business Administration

Undergraduate

Base


30,716,487 33,191,572 36,109,448 Waivers (22.2%) (6,819,060) (7,368,529) (8,016,298)

23,897,427 25,823,043 28,093,151 Distance

Resident 836,160 840,180 932,260 Non-Resident 699,566 935,184 1,283,037

1,535,726 1,775,364 2,215,297 Waivers (16.3%) (250,323) (289,384) (361,093)

1,285,403 1,485,980 1,854,203 Graduate

Base

Resident 635,558 652,125 630,683 Non-Resident 1,729,451 1,482,768 1,852,505

2,365,009 2,134,893 2,483,187 Waivers (53.3%) (1,260,550) (1,137,898) (1,323,539)

1,104,459 996,995 1,159,648

Distance

Resident 301,388 447,675 489,694

Non-Resident 1,300,759 1,803,312 2,287,423

1,300,759 1,803,312 2,287,423 Waivers (51.3%) (667,289) (925,099) (1,173,448)

633,470 878,213 1,113,975

Total Net Tuition

Undergraduate 25,182,829 27,309,023 29,947,354 Graduate/Professional 1,737,929 1,875,208 2,273,623

26,920,758 29,184,231 32,220,977

Budget

Faculty 12,094,576 11,839,037 12,309,909

Staff 3,699,881 3,923,202 4,816,564

Benefits 2,356,958 2,396,786 2,243,971 Operating Expenses 135,584 1,890,932 1,890,932

18,286,999 20,049,957 21,261,376

Revenue Less Expense 8,633,759 9,134,274 10,959,601

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FY 2014 FY 2015 FY 2016

Hixson-Lied College of Fine and Performing Arts

Undergraduate

Base


8,992,338 9,946,016 10,152,124 Waivers (22.2%) (1,996,299) (2,208,016) (2,253,771)

6,996,039 7,738,000 7,898,352 Distance


422,579 687,312 971,075 Waivers (16.3%) (68,880) (112,032) (158,285)

353,699 575,280 812,789 Graduate

Base

Resident 261,915 245,670 232,870 Non-Resident 1,789,355 1,903,377 1,925,020

2,051,270 2,149,047 2,157,890 Waivers (53.3%) (1,093,327) (1,145,442) (1,150,155)

957,943 1,003,605 1,007,735

Distance

Resident 13,680 31,065 24,360 Non-Resident 1,584 2,447 0

15,264 33,512 24,360 Waivers (51.3%) (7,830) (17,191) (12,497)

7,433 16,320 11,863

Total Net Tuition

Undergraduate 7,349,738 8,313,281 8,711,142 Graduate/Professional 965,376 1,019,925 1,019,598

8,315,114 9,333,206 9,730,740

Budget

Faculty 5,910,860 6,122,490 6,277,408

Staff 2,759,360 2,872,538 2,832,673

Benefits 2,219,018 1,852,986 2,138,722 Operating Expenses 76,695 139,913 139,913

10,965,933 10,987,927 11,388,716

Revenue Less Expense -2,650,819 -1,654,721 -1,657,976

April 13, 2017 19 | P a g e

Appendix A.

Remissions at UNL

Prepared by James Volkmer Office of Enrollment Management

Overview

Remissions are a topic that is often confusing to discuss as there is no set definition of what Remissions include

(e.g., tuition discount scholarships, external scholarships, foundation scholarships, athletic scholarships, tuition

waivers, veterans benefits, etc). For the purpose of this overview Remissions is defined as UNL’s state-

appropriated “merit” scholarships or tuition discount scholarships as these are the strategic scholarships that

are a prominent resource investment in our Enrollment Management plan. For a list of the strategic

scholarships please see the appendix.

Remissions Strategy and Analytics

The objective of UNL Remissions is to drive undergraduate enrollments while maintaining a neutral/positive

fiscal impact associated with enrollment growth and maintaining a consistent academic profile. Every market

segment has a different price elasticity, and each remission award is designed to meet that prospective

student’s price point at which they will decide favorably to attend UNL. This balance is monitored through

annual financial and enrollment reviews that are touched upon later in this presentation.

Enrollment

Growth

Fiscal

Balance Academic

Profile

April 13, 2017 20 | P a g e

Enrollment Growth

UNL’s enrollment growth plan is aggressive. The Nebraska college bound high school population is modestly growing and UNL’s marketshare of those students is currently very high; therefore, growth has, and will continue to, come predominantly from Non-Resident students. As you can see in the below enrollment growth plan, Non-Resident enrollments have increased from 2,663 in Fall 2012 to 3,672 in Fall 2016. A more competitive non-resident scholarship portfolio in conjunction with many other factors (e.g., strong recruitment initiatives, increasing academic prestige, an increased housing selection, etc.,) has facilitated the strong growth in non-resident undergraduate enrollment.

Fall Enrollment ProjectionEnrollment growth to 35,000 by Fall 2025

Actual Enrollment Enrollment Projections

Fall '12 Fall '13 Fall '14 Fall '15 Fall '16 Fall '17 Fall '18 Fall '19 Fall '20

First-time Freshmen 3,937 4,420 4,652 4,628 4,860 5,060 5,308 5,575 5,808

Other Freshmen 932 951 1,050 1,052 961 981 1,015 1,058 1,107

Sophomore 3,505 3,439 3,733 3,861 3,945 4,097 4,240 4,426 4,641

Junior 4,695 4,673 4,826 5,007 5,108 5,221 5,366 5,584 5,865

Senior 5,874 5,760 5,554 5,466 5,700 5,896 6,064 6,271 6,442

Unclassified 160 133 164 168 259 259 259 259 259

Total Undergraduate 19,103 19,376 19,979 20,182 20,833 21,515 22,252 23,173 24,123

Graduate 4,559 4,554 4,517 4,576 4,567 4,567 4,732 4,905 5,086

Professional 545 515 510 502 497 525 565 582 602

Total Enrollment 24,207 24,445 25,006 25,260 25,897 26,606 27,550 28,660 29,811

Y/Y Enrollment Change 1.0% 2.3% 1.0% 2.5% 2.7% 3.5% 4.0% 4.0%

New Freshman 3,937 4,420 4,652 4,628 4,860 5,060 5,308 5,575 5,808

New Transfers 1,030 995 980 923 905 905 905 905 905

Fall New Student Requirement 4,967 5,415 5,632 5,551 5,765 5,965 6,213 6,480 6,713

variance to prior year NSE 448 217 (81) 214 200 248 267 234

variance to prior year NSE % 9.0% 4.0% -1.4% 3.9% 3.5% 4.2% 4.3% 3.6%

Total Undergraduate Enrollment by Residency

Resident Undergraduate (Incl. in Total) 15,294 15,038 15,033 14,931 15,074 15,365 15,591 15,818 15,925

% Resident 80.1% 77.6% 75.2% 74.0% 72.4% 71.4% 70.1% 68.3% 66.0%

Non-Resident Undergraduate (Incl. in Total) 2,663 2,941 3,162 3,403 3,672 4,037 4,485 5,074 5,712

% Non-Resident 13.9% 15.2% 15.8% 16.9% 17.6% 18.8% 20.2% 21.9% 23.7%

International Resident Undergraduate (Incl. in Total) 224 305 342 407 421 417 412 410 410

% Non-Resident 1.2% 1.6% 1.7% 2.0% 2.0% 1.9% 1.9% 1.8% 1.7%

International Non-Res Undergraduate (Incl. in Total) 922 1,092 1,442 1,441 1,666 1,695 1,764 1,871 2,075

% International 4.8% 5.6% 7.2% 7.1% 8.0% 7.9% 7.9% 8.1% 8.6%

First-time Freshmen Enrollment by Residency

Resident New Freshmen 3,055 3,257 3,427 3,397 3,438 3,495 3,502 3,488 3,435

% Resident 77.6% 73.7% 73.7% 73.4% 70.7% 69.1% 66.0% 62.6% 59.1%

Non-Resident New Freshmen 733 948 983 982 1,068 1,222 1,387 1,579 1,759

% Non-Resident 18.6% 21.4% 21.1% 21.2% 22.0% 24.2% 26.1% 28.3% 30.3%

International New Freshmen 149 215 242 249 354 343 418 508 615

% International 3.8% 4.9% 5.2% 5.4% 7.3% 6.8% 7.9% 9.1% 10.6%

April 13, 2017 21 | P a g e

Measuring Success

In collaboration with Business and Finance we have developed a database that uses Student Account

information to assess the success of UNL’s Remissions. The Student Account data enables us to monitor some

key metrics by residency:

o Remission rates by academic year

o Tuition and Fees less Remissions

This data has provided us the ability to understand that total Undergraduate Tuition continues to increase

each year (~$8M Fall ’15 to Fall ’16) while Remissions increased ~$2.3M over the same time period. From a

total revenue perspective Tuition and Fees less Remissions realized an increase of ~$7M from Fall ’15 to Fall

’16 continuing a trend since Fall 2011.

Student Total Financial Statement

Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Fall 2016

Total Tuition

Undergrad Resident 50,865,092 56,707,449 58,827,234 60,552,968 62,214,766 64,418,397 49,891,788

Undergrad Nonresident 18,711,821 20,769,012 22,219,213 26,416,234 31,164,818 33,214,956 55,775,737

Total Undergraduate Tuition 69,576,912 77,476,461 81,046,447 86,969,202 93,379,583 97,633,353 105,667,525

Total Graduate Tuition 15,051,996 16,609,030 17,138,540 18,176,872 18,737,867 18,943,704 19,767,984

Total Professional Tuition 3,415,086 3,422,908 3,571,390 3,646,297 3,651,626 3,676,305 3,887,168

Tuition 88,043,995 97,508,399 101,756,377 108,792,371 115,769,077 120,253,363 129,327,476

Undergraduate

Undergrad Tution 69,576,912 77,476,461 81,046,447 86,969,202 93,379,583 97,633,353 105,667,525

Institutional Credits (1,844,427) (2,280,402) (2,461,823) (2,320,025) (2,317,142) (2,518,031) (3,378,275)

Fees 19,144,378 18,889,109 19,795,774 21,171,251 23,069,805 24,693,095 26,733,019

UG Tuition, Institutional Credits and Fees 86,876,863 94,085,169 98,380,398 105,820,428 114,132,246 119,808,417 129,022,268

Scholarships (27,593,550) (29,646,671) (31,261,913) (34,588,815) (36,750,135) (39,973,023) (43,990,705)

% of UG Tuition 39.7% 38.3% 38.6% 39.8% 39.4% 40.9% 41.6%

% of Total Tuition 31.3% 30.4% 30.7% 31.8% 31.7% 33.2% 34.0%

Remission (13,757,516) (14,947,619) (15,778,931) (18,667,797) (20,778,904) (22,454,958) (24,758,145)

Other Funded (11,011,179) (11,609,784) (12,649,304) (12,863,538) (12,951,548) (14,519,977) (14,996,814)

Athletic (2,824,855) (3,089,267) (2,833,678) (3,057,480) (3,019,683) (2,998,088) (3,332,199)

Total Scholarships (27,593,550) (29,646,671) (31,261,913) (34,588,815) (36,750,135) (39,973,023) (43,087,157)

% of UG Tuition, Institutional Credits and Fees

Remission 15.8% 15.9% 16.0% 17.6% 18.2% 18.7% 19.2%

Foundation 12.7% 12.3% 12.9% 12.2% 11.3% 12.1% 11.6%

Athletics 3.3% 3.3% 2.9% 2.9% 2.6% 2.5% 2.6%

External 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Total Scholarships 31.8% 31.5% 31.8% 32.7% 32.2% 33.4% 33.4%

Federal Pell Grant (9,056,264) (9,003,334) (8,666,082) (8,390,177) (8,298,629) (8,435,723) (8,641,594)

Other Grants (6,134,865) (5,058,572) (4,654,465) (5,520,793) (5,019,925) (4,986,417) (5,134,753)

Grants (15,191,129) (14,061,906) (13,320,546) (13,910,970) (13,318,554) (13,422,140) (13,776,347)

Total UG Tuition, Inst Credits and Fees less Remission 73,119,347 79,137,549 82,601,467 87,152,631 93,353,342 97,353,459 104,264,124

% Change 8.2% 4.4% 5.5% 7.1% 4.1% 7.1%

April 13, 2017 22 | P a g e

Measuring Success in Greater Detail

In order to understand if the mix of scholarship portfolios are achieving the financial objective of being

neutral/positive, we assess the resident and non-resident student populations by Academic Level each Fall.

This analysis provides the understanding of profitability e.g., Non-resident tuition and fees less remissions has

nearly doubled since Fall 2010 while per student “profitability” has increased for Resident and Non-Resident

students. As the data below illustrates, the Fall 2016 incremental revenue per student is $3,594 for Resident

students and $8,215 for Non-Resident students.

Tuition, Fees and Remission by YearFall 2010 - 2016

Resident

Remission Rates Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Fall 2016

Change

Since 2010

FT Freshmen * 15.7% 16.8% 17.7% 18.1% 16.4% 17.6% 16.6%

Sophomore 8.8% 8.3% 8.4% 9.2% 9.8% 10.2% 9.9%

Junior 8.1% 9.0% 8.9% 8.9% 10.3% 10.6% 10.9%

Senior 7.8% 8.1% 8.4% 8.4% 8.6% 9.5% 10.7%

Total 9.3% 9.8% 10.1% 10.5% 10.7% 11.5% 11.8%

Tuition + Fees - Remission 46,724,045$ 50,310,860$ 51,804,784$ 52,171,263$ 52,787,125$ 53,830,718$ 55,682,335$ 19.2%

Undergraduate Enrollments 15,875 15,824 15,518 15,343 15,375 15,338 15,495 -2.4%

Tuition + Fees - Remission per UG 2,943$ 3,179$ 3,338$ 3,400$ 3,433$ 3,510$ 3,594$ 22.1%

SCH 207,795 206,543 207,031 208,105 0.1%

Non-Resident

Remission Rates Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Fall 2016

FT Freshmen * 30.5% 31.1% 29.4% 34.2% 37.4% 35.2% 34.8%

Sophomore 27.5% 25.2% 24.5% 25.0% 24.3% 29.4% 26.9%

Junior 28.7% 27.7% 28.7% 25.8% 23.3% 26.5% 28.4%

Senior 29.5% 28.0% 26.4% 27.7% 27.5% 26.8% 25.4%

Total 28.1% 26.8% 25.9% 26.9% 26.6% 26.9% 26.9%


Undergraduate Enrollments 3,508 3,521 3,585 4,033 4,604 4,844 5,338 52.2%


SCH 57,310 64,580 68,968 75,403 31.6%

Grand Total 15.8% 15.9% 16.0% 17.6% 18.2% 18.7% 19.2%


Undergraduate Enrollments 19,383 19,345 19,103 19,376 19,979 20,182 20,833 7.5%


SCH 265,105 271,123 275,999 283,508 6.9%

* First-Time Freshmen have a higher discount rate due to realizing a lower tuition rate due to not being in differentiated tuition courses

compared to upper-classmen (e.g., lower tuition), non-renewable awards for FT-Freshmen (e.g., Canfield), fixed scholarship amounts

deleverage as tuition grows, and no FT-Freshmen has lost their scholarship as a result of not fulfilling renewable criteria.

** Fall '13 - Fall '16 change

H:\ASEM Finance\ASEM\Scholarship and FA\Student Profi tabi l i ty\[Remiss ions Summary.xlsx]Summary Tuition and Fees

April 13, 2017 23 | P a g e

The below analysis is the award level and enables us to understand the financial impacts of specific awards. In

this case we can see that the Leverton program has grown significantly over the previous 7 years (296 award

recipients in Fall 2010 to 1,065 in Fall 2016). While this has created an increase in ~$3.7M in Leverton

scholarship investments it has increased “net profit” (Tuition plus Fees less the Remissions scholarships) by

~$7.8M. We do this analysis for all significant remission scholarship awards to ensure they continue to be

meet the objectives outlined. The Leverton is a good example as the criteria for a Leverton was changed in

Fall 2012 beginning in Fall 2013 to lower the ACT requirement in order to be more competitive with Non-

Resident prospects. These students have a cost of attendance tuition plus fees of $23,150. Therefore, after a

$9,500 scholarship these students will pay approximately $13,650. These students have an ACT range of 24-

28 and; therefore, increase the academic profile of UNL.

Leverton Recipients

Fall 2010 Fall 2011 Fall 2012 Fall 2013 Fall 2014 Fall 2015 Fall 2016

Total Base Tuition 2,503,702 2,707,034 2,754,600 4,990,599 7,146,665 8,913,096 7,231,753

Total Differential Tuition - 110,823 122,758 173,262 283,709 459,764 424,390

Total UNO Tuition 31,965 28,535 45,683 77,142 139,811 139,521 80,684

Tuition 2,535,667 2,846,392 2,923,041 5,241,004 7,570,124 9,513,053 11,476,784

Institutional Credits (21,668) (26,022) (22,485) (38,667) - - -

Fees 224,647 229,668 239,612 439,803 658,770 857,122 1,072,100

Auxiliaries 687,036 726,252 774,460 1,729,211 2,228,474 2,585,251 2,844,508

Total Income 3,425,682 3,776,289 3,914,628 7,371,350 10,457,369 12,955,426 15,393,392

Rank

1 Ruth Leverton Scholarship (1,105,110) (1,213,311) (1,251,900) (2,260,435) (3,230,787) (4,029,605) (4,825,415)

Count 296 303 297 520 730 904 1,065

4 Summer Ruth Leverton Schol - - - - - - -

Count - - - - - - -

Total Leverton (1,105,110) (1,213,311) (1,251,900) (2,260,435) (3,230,787) (4,029,605) (4,825,415)

Count 296 303 297 520 730 904 1,065

2 #1 - External Scholarship (41,742) (34,731) (66,780) (69,271) (83,736) (84,386) (112,839)

3 Scarlet Scholarship - - - - - - (409,000)


6 NE Legends Sch & Rec Fund - - (1,500) (24,500) (500) (76,000) (49,500)

7 Men's Baseball Tuition (16,894) (4,971) (5,963) (18,894) (16,196) (20,019) (19,958)

8 Women's Track Tuition (9,884) (4,718) - (7,729) (13,390) (22,529) (19,169)

9 Men's Football Tuition Only - - - (11,968) (23,462) (17,178) (26,804)

10 Women's Rifle Tuition (8,279) (3,024) (4,762) (16,657) (9,550) (17,228) (4,970)


12 Men's Gymnastics Tuition - (4,205) (4,530) (5,145) (6,995) (14,729) (20,155)

Other (99,267) (152,396) (154,855) (206,550) (317,946) (345,494) (384,125)

Total Other Scholarships (186,453) (219,449) (254,815) (376,489) (505,445) (628,309) (1,076,723)

Total Scholarships (1,291,562) (1,432,760) (1,506,716) (2,636,924) (3,736,232) (4,657,915) (5,902,138)

% of Total Tuition 51% 50% 52% 50% 49% 49% 51%

% of Total Income 38% 38% 38% 36% 36% 36% 38%

Tuition, Fees less Scholarships * 2,320,572 2,562,978 2,661,228 5,086,416 7,226,082 8,849,820 10,109,477

Per Student 7,840 8,459 8,960 9,782 9,899 9,790 9,492

* Doesn't include Athletic and Foundation Scholarships

April 13, 2017 24 | P a g e

Conclusion

Remissions strategies have been very successful at UNL with regard to continuing to attract Resident students

and more importantly for enrollment growth with Non-Resident prospective students. On an annual basis we

monitor the success of each program and propose adjustments as necessary.

Next Steps

The Enrollment Management team will continue to work with Business and Finance to develop models that

enable historical, current, and ideally projected, tuition, fees and remissions. Such a process/tool will enable

the campus stakeholders to have one definition of remissions as well as provide an ongoing dialogue and

review of the remissions performance and an ongoing assessment of strategy.

April 13, 2017 25 | P a g e

Definitions

FRESHMAN SCHOLARSHIPS

CHANCELLOR’S | Full Tuition plus $2,000 Annual Stipend | Renewal Option

Published description: Awarded to students who are finalists in nationally recognized scholarship competitions (e.g., National Merit or National Hispanic). National Merit finalists must select UNL as a first-choice school through the National Merit Corporation.

Published renewal info: Renewable for up to four academic years and three inclusive summers or the completion of a bachelor’s degree, whichever comes first. Students must maintain a 3.500 cumulative GPA and complete 24 hours each academic year. Students must also complete a minimum of nine graded hours each semester.

Application Deadline: May 1

Review: Resident or nonresident. Based on reports from the national scholarship competitions. National Merit Finalists must select UNL as a first-choice school through the National Merit Corporation. National Hispanic Scholarship recipients must score a minimum of 28 on the ACT or 1260 on the SAT. If FAFSA filed early, prior to December, estimated need-based grant may be offered early consistent with OSFA aid equity policies.

REGENTS | Full Tuition Award for up to 135 credit hours | Renewable

Published description: A competitive UNL Regents Scholar has a 32 ACT (or SAT equivalent) in addition to an outstanding high school grade point average or excellent class rank who has demonstrated superior academic potential. [Updated for 2017-2018. Approved by Chancellor-Elect 4/25/2016.]

Published renewal info: This scholarship is renewable as long as a cumulative grade point average of 3.5 is maintained (or as long as the student ranks in the upper 25% of the relevant class in a degree-granting undergraduate college), 24 credit hours are completed each academic year (fall and spring semesters), and a minimum of nine graded hours (no pass/no pass) are completed each semester.

Review: Resident only. Final determinations based on holistic review by the scholarship committee.

DAVID DISTINGUISHED | $3,500 | Renewable

Published description: Awarded to outstanding incoming freshmen with a high academic potential.

Published renewal info: This scholarship is renewable up to four years as long as cumulative GPA of 3.5 is maintained, 24 credit hours are completed each academic year and a minimum of nine graded hours (not pass/no pass) are completed each semester.

Review: Resident only. Final determinations based on holistic review by the scholarship committee.

April 13, 2017 26 | P a g e

JAMES CANFIELD | $1,000 | Nonrenewable

Published description: Awarded to Nebraska residents who have demonstrated high academic potential.

Review: Final determinations based on holistic review by the scholarship committee. GEORGE BEADLE | $14,500 | Renewable

Published description: Awarded to high-achieving non-resident students to offset the cost of out-of-state tuition.

Published renewal info: This scholarship is renewable for up to four academic years and three inclusive summers.

Review: Nonresident only. Final determinations based on holistic review by the scholarship committee chair. Guiding benchmarks for incoming freshmen include:

o ≥ 29 and ≥ 3.000 GPA (note MSEP designation if from KS, MN, MI, IN, MO, ND, WI, IL) o ≥ 25 and ≥ 3.000 GPA for International Baccalaureate (IB)

≥ 22 and ≥ 3.500 GPA for Chicago International Baccalaureate (IB) Additional Notes: o Recipients cannot combine this award with the benefit of any other tuition benefit

or waiver from federal, state, or University sources (e.g., Employee Dependent Waiver).

MIDWEST STUDENT EXCHANGE PROGRAM | No MSEP Discount

Published description: The University of Nebraska-Lincoln welcomes students from MSEP states who want to grow intellectually and socially. We are a comprehensive Big Ten university with over 150 different undergraduate programs, an outstanding research library, superb recreational opportunities, a lively arts and entertainment environment, and a beautiful and safe campus setting conveniently neighboring the downtown area of Nebraska's capital city.

o Admission to the University of Nebraska-Lincoln is competitive. Prospective students who exhibit superior academic performance will receive University scholarships that provide an offset to nonresident tuition comparable to the MSEP benefit. Visit our out-of-state estimator at http://admissions.unl.edu/cost.aspx#oos-scholarship-estimator to get your scholarship estimate. Undergraduate students from out of state may qualify for scholarships such as the George Beadle or Ruth Leverton Scholarship, which apply toward the difference between nonresident and resident tuition charges, and are awarded within three weeks of notification of admission. Apply for admission at http://admissions.unl.edu/ to be considered. A separate application is not required.

o Awarded to students who exhibit superior academic performance and are from various Midwestern states. See which states below.

Review: Nonresident only from MN, MI, MO, KS, IL, IN, ND, WI. o Awarded the George Beadle Scholarship to those who academically qualify.

http://admissions.unl.edu/cost.aspx#oos-scholarship-estimator

http://admissions.unl.edu/cost.aspx#oos-scholarship-estimator

http://admissions.unl.edu/

April 13, 2017 27 | P a g e

RUTH LEVERTON | $9,500 | Renewable

Published description: Awarded to high-achieving non-resident students to bring down the cost of out-of-state tuition.


Review: Nonresident only. Final determinations based on holistic review by the scholarship committee chair.

SCARLET | $2,000 OR $3,500 | Renewable

Published description: Not published.

Published renewal info: Not published.

Review: Nonresident only. Final determinations based on holistic review by the scholarship committee chair. Guiding benchmarks for incoming freshmen include:

o Recipient of Ruth Leverton Scholarship ($2,000 for students from WI, CA, CO, MI, IA or $3,500 for students from IL, MN, TX, KS, MO)

NEBRASKA LEGACY | $14,000| Renewable

Published description: Awarded to high-achieving students with a parent alumnus who score a 26 ACT or higher (or SAT equivalent) and a 3.000 high school GPA or higher. Confirmation of alumnus status is required. [Updated for 2017-2018. Approved by Chancellor-Elect 4/25/2016.]


Review: Nonresident only. Students who meet published criteria are sent instructions on how to confirm alumnus status of parent per Regent policy definition.

Additional Notes: o Recipients cannot combine this award with the benefit of any other tuition benefit

or waiver from federal, state, or University sources (e.g., Employee Dependent Waiver).

o Governed by Regents Policy 5.8.4, http://nebraska.edu/docs/board/RegentPolicies.pdf.

NEBRASKA EMERGING LEADERS | $2,000 | Renewable

Published description: Awarded to students identified as emerging leaders through the Diversity Leadership Symposia, First Generation Symposia, Native College Day, and/or Nebraska Achievement Banquet. [New for 2016-2017]

Published renewal info: This scholarship is renewable for up to four academic years.

Review: Resident only. Reviewed by ADM and referred to OSFA for review/approval/posting.

o Attend one of the events listed above during their high school career o Submit FAFSA by April 1

Additional Notes: o The Emerging Leaders program for first year students is designed to:

Support their transition to UNL Connect them to campus leaders and networks Hone their leadership and diversity skills

http://nebraska.edu/docs/board/RegentPolicies.pdf

April 13, 2017 28 | P a g e

o All Emerging Leader scholars will be enrolled in a weekly zero-credit course that meets Fridays from 2:30-3:30 pm during the fall semester. Each week the class will spotlight campus leaders, including faculty, staff, and current students, to explore diversity and leadership skills, resources, and opportunities. In addition, students will have access to staff to support their individual success, through academic coaching, financial aid counseling, and peer mentoring.

NEBRASKA ACHIEVEMENT TUITION | Full Tuition | Limit of 100 (Offer Max 175) | Renewable

Published description: Awarded to high-achieving incoming freshmen.

Review: Resident only. Reviewed by ADM and referred to OSFA for review/approval/posting. Half (50%) will be offered to low-income (free/reduced lunch) students.

o Personal statement required o Exclude if merit award has already been received

Additional Notes: o This scholarship is renewable for up to 8 total semesters.

NEBRASKA ACHIEVEMENT | $1,000 | Limit of 240 (Offer Max 420) | Renewable

Published description: Awarded to high-achieving incoming freshmen.

Review: Resident only. Reviewed by ADM and referred to OSFA for review/approval/posting. Half (50%) will be offered to low-income (free/reduced lunch) students.

Additional Notes: o Personal statement required o Exclude if merit award has already been received o This scholarship is renewable for up to 8 total semesters.

HEALTH SCIENCES | Tuition (30 cr) | Limit of 25 (Max Offer 32) | Renewable for 2nd Year Only

Published description: Awarded to academically promising students interested in health science careers that statistically have low college-going rates.

Deadline: February 1

Published renewal info: This scholarship is renewable for a second year provided the recipient completes the program's first-year requirements and satisfies the university's scholarship renewal requirements.

Review: Resident only. Reviewed by ADM and referred to OSFA for review/approval/posting.

Additional Notes: o ADM maintains selection criteria. o Students are required to file the FAFSA (rather than a Financial Information form). o Students who apply and do not demonstrate financial need may be offered

participation in the program, but are not extended the scholarship.

April 13, 2017 29 | P a g e

Student Total Financial Statement - Undergraduate - Fall 2016 (based upon student academic level)

By College ANR ARH ASC CBA EHS ENG FPA JMC GEN VST TOTAL

Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016

Enrollments 2,340 387 4,202 3,710 2,951 3,066 683 1,049 2,178 267 20,833

Total Tuition

Total Undergraduate Tuition 10,510,137 2,198,515 21,885,243 23,755,505 12,805,258 13,318,550 3,335,650 5,200,158 10,516,951 84,992 103,610,959

Total Graduate Tuition 13,207 - 12,955 43,540 3,270 15,332 2,760 2,551 - 8,493 102,107

Total Professional Tuition 32,220 5,119 - - - - - - - 45,813 83,151

Tuition 10,555,564 2,203,634 21,898,199 23,803,844 12,808,527 13,333,882 3,338,410 5,202,709 10,516,951 139,298 103,796,217

Fees 2,439,374 364,169 4,741,403 4,112,054 2,900,581 2,430,557 739,754 1,030,714 2,310,567 30,752 21,099,926

Credits (1,236,353) (70,846) (848,490) (438,450) (399,657) (470,569) (147,390) (142,589) (343,361) (24,311) (4,122,014)

% of Tution -11.7% -3.2% -3.9% -1.8% -3.1% -3.5% -4.4% -2.7% -3.3% -17.5% -4.0%

Scholarships

Other Funded (2,062,300) (245,976) (2,668,128) (1,856,892) (2,029,098) (1,633,368) (726,785) (619,460) (1,248,956) (3,364) (13,094,327)

Athletic (116,241) (600) (685,412) (800,164) (481,020) (115,612) (57,566) (203,976) (630,072) - (3,090,662)

Remission (1,860,564) (449,960) (6,343,482) (5,275,004) (2,337,175) (4,071,147) (1,012,124) (967,121) (1,654,786) - (23,971,363) per student (795) (1,163) (1,510) (1,422) (792) (1,328) (1,482) (922) (760) - (1,151)

Other Scholarships (85,338) (31,250) (237,533) (197,620) (81,853) (179,807) (26,164) (27,618) (171,790) - (1,038,973)

Scholarships (4,124,443) (727,785) (9,934,555) (8,129,679) (4,929,146) (5,999,934) (1,822,639) (1,818,175) (3,705,604) (3,364) (41,195,325)

% of Tuition 39.1% 33.0% 45.4% 34.2% 38.5% 45.0% 54.6% 34.9% 35.2% 2.4% 39.7%

Total Tuition, Inst Credits and Fees less Remission 9,898,021 2,046,997 19,447,630 22,202,445 12,972,276 11,222,723 2,918,650 5,123,713 10,829,371 145,739 96,802,766

Per Student 4,230 5,289 4,628 5,984 4,396 3,660 4,273 4,884 4,972 546 4,647

Total Tuition and Inst Credits less Remission 7,458,647 1,682,829 14,706,227 18,090,391 10,071,695 8,792,166 2,178,895 4,092,999 8,518,804 114,987 75,702,840

Per Student 3,187 4,348 3,500 4,876 3,413 2,868 3,190 3,902 3,911 431 3,634

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Student Total Financial Statement - Graduate Fall 2016 (based upon student academic level)

By College ANR ARH ASC CBA EHS ENG FPA JMC GRD TOTAL

Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016 Fall 2016

Enrollments 692 45 977 486 1,233 494 156 34 450 4,567

Total Tuition

Total Undergraduate Tuition 43,584 - 63,016 32,777 78,444 60,820 12,958 225 208,670 500,493

Total Graduate Tuition 3,412,852 248,998 5,435,855 2,063,875 3,743,715 2,844,239 1,058,733 91,420 596,827 19,496,514

Total Professional Tuition - 6,494 2,803 1,061 - - - - 4,599 14,956

Tuition 3,456,436 255,492 5,501,674 2,097,713 3,822,159 2,905,058 1,071,691 91,645 810,095 20,011,963

per Student 4,995 5,678 5,631 4,316 3,100 5,881 6,870 2,695 1,800 4,382

Fees

UPFF 312,451 21,914 511,896 123,186 319,030 210,860 89,988 7,345 102,932 1,699,601

Insurance 398,900 16,195 655,457 115,067 267,638 283,833 94,611 8,524 36,651 1,876,875

Library and Technology Fees 84,443 6,279 125,830 33,702 124,325 54,575 24,935 3,109 27,892 485,090

Registration Fees 13,280 900 19,480 4,340 22,980 7,860 3,120 660 6,900 79,520

Distance Education Fees 15,869 750 4,038 1,050 69,969 3,331 150 2,850 10,488 108,494

International Student Fees 15,470 770 17,780 4,480 5,600 17,570 1,400 140 1,960 65,170

Other Fees 20,167 1,694 19,868 72,892 42,676 12,705 14,942 896 17,206 203,045

Fees 860,580 48,501 1,354,348 354,717 852,218 590,733 229,146 23,524 204,029 4,517,795

Credits

Grad Asst Nonresident (1,516,688) (30,303) (2,897,202) (462,053) (831,829) (1,269,721) (482,710) (13,711) (95,689) (7,599,904)

Grad Asst Tuition (1,080,256) (32,459) (1,914,455) (374,339) (744,727) (956,394) (299,299) (20,232) (52,209) (5,474,369)

Grad Ass't Insur Credit (226,249) (3,367) (404,016) (47,809) (130,632) (162,953) (59,256) (4,040) (10,774) (1,049,095)

Regents Tuition Fellowship (82,294) (5,617) (49,651) - (16,897) (67,011) - (1,868) (4,721) (228,059)

Health Insurance Cancelled (68,188) (3,409) (101,430) (32,389) (67,336) (30,685) (10,228) (2,557) (11,081) (327,302)

VA Chapter 33 (13,336) - (12,905) (20,825) (22,649) (7,049) (9,151) (1,336) (5,748) (92,998)

Employee Tuition Remission (59,982) (7,088) (25,269) (38,306) (183,920) (6,196) (1,189) (8,711) (84,471) (415,132)

Edgren Grad Tuition Fellowship (3,250) (3,250) (34,750) (13,750) (100,409) (13,750) (67,750) (3,500) - (240,409)

Grad Nonresident Fellowship (101,058) (9,922) (93,368) - (41,625) (124,903) - (4,170) (9,888) (384,932)

Other Credits (45,654) (2,088) (39,573) (22,100) (107,795) (2,226) 49,000 3,140 (148,270) (315,566)

Credits (3,196,955) (97,502) (5,572,618) (1,011,570) (2,247,818) (2,640,886) (880,583) (56,985) (422,850) (16,127,766)

% of Tution -92.5% -38.2% -101.3% -48.2% -58.8% -90.9% -82.2% -62.2% -52.2% -80.6%

Scholarships

Other Funded (9,726) (1,062) (23,655) (31,038) (51,417) (8,014) (2,200) - (13,333) (140,446)

Athletic (6,976) - - (2,442) (8,643) - - - (41,924) (59,985)

Remission (3,250) (3,250) (34,750) (13,750) (100,409) (13,750) (67,750) (3,500) - (240,409)

Other Scholarships - - - - - - - - - -

Scholarships (19,952) (4,312) (58,405) (47,230) (160,469) (21,764) (69,950) (3,500) (55,257) (440,839)

% of Tuition 0.6% 1.7% 1.1% 2.3% 4.2% 0.7% 6.5% 3.8% 6.8% 2.2%

Total Tuition, Inst Credits and Fees less Remission 1,116,811 203,241 1,248,655 1,427,110 2,326,150 841,155 352,505 54,684 591,273 8,161,584

Per Student 1,614 4,516 1,278 2,936 1,887 1,703 2,260 1,608 1,314 1,787

Total Tuition and Inst Credits less Remission 256,231 154,740 (105,694) 1,072,393 1,473,932 250,422 123,359 31,160 387,245 3,643,788

Per Student 370 3,439 (108) 2,207 1,195 507 791 916 861 798

April 13, 2017 31 | P a g e

Graduate Financial Overview

Fall 2014 Spring 2015 Fall 2015 Spring 2016 Fall 2016 Spring 2017

Resident

Enrollment 2,026 1,924 1,941 1,911 1,901 1,896

Tuition 3,693,086 3,396,845 3,499,567 3,577,661 3,704,744 3,727,066

Fees 1,195,447 1,266,721 1,237,853 1,398,339 1,337,353 1,497,373

Credits (2,213,109) (2,179,315) (2,202,242) (2,397,426) (2,285,088) (2,473,644)

Other Funded (37,870) (48,898) (38,519) (51,245) (48,213) (54,946)

Athletic (690) (7,226) (6,346) (14,854) (3,462) -

Remission - - (750) - - -

Other Scholarships - - - - - -

Scholarships (38,559) (56,124) (45,615) (66,098) (51,675) (54,946)

% of Tuition

Total Tuition, Inst Credits and Fees less Remission 2,675,424 2,484,250 2,534,428 2,578,574 2,757,009 2,750,795

Per Student 1,321 1,291 1,306 1,349 1,450 1,451

Total Tuition and Inst Credits less Remission 1,479,978 1,217,530 1,296,575 1,180,235 1,419,656 1,253,422

Per Student 730 633 668 618 747 661


Non-Resident

Enrollment 2,491 2,466 2,635 2,559 2,666 2,550

Tuition 15,129,169 14,542,297 15,770,667 15,184,169 16,350,747 15,995,514

Fees 2,625,905 3,011,974 2,892,792 3,335,838 3,195,282 3,650,917

Credits (12,663,333) (12,499,982) (12,978,964) (13,189,669) (13,865,403) (13,902,282)

Other Funded (24,949) (15,466) (30,195) (41,806) (92,232) (73,328)

Athletic (59,951) (96,169) (75,109) (58,853) (56,523) (49,498)

Remission - - (284,500) (238,000) (240,409) (189,784)


Scholarships (84,900) (111,635) (389,804) (338,659) (389,164) (312,609)

% of Tuition


Per Student 2,044 2,050 2,049 1,990 2,041 2,178


Per Student 990 828 951 686 842 746


Total Graduate

Enrollment 4,517 4,390 4,576 4,470 4,567 4,446

Tuition 18,822,255 17,939,142 19,270,233 18,761,830 20,055,492 19,722,580

Fees 3,821,352 4,278,695 4,130,646 4,734,177 4,532,635 5,148,290

Credits (14,876,442) (14,679,297) (15,181,206) (15,587,095) (16,150,491) (16,375,927)

Other Funded (62,818) (64,364) (68,714) (93,051) (140,446) (128,274)

Athletic (60,641) (103,394) (81,454) (73,707) (59,985) (49,498)

Remission - - (285,250) (238,000) (240,409) (189,784)


Scholarships (123,459) (167,759) (435,418) (404,757) (440,839) (367,555)

% of Tuition


Per Student 1,720 1,717 1,734 1,716 1,795 1,868


Per Student 874 743 831 657 802 710

April 13, 2017 32 | P a g e

Law Financial Overview


Resident Law

Enrollment 260 257 241 238 242 234

Tuition 1,381,883 1,254,874 1,305,425 1,186,441 1,341,055 1,191,861

Fees 450,433 457,123 432,277 440,048 433,058 447,050

Credits (62,161) (70,936) (68,474) (58,574) (64,026) (47,445)

Other Funded (632,659) (560,174) (315,928) (287,817) (291,335) (283,678)

Athletic - - - - - -

Remission (256,403) (228,443) (515,950) (435,495) (593,653) (507,676)

per Student (986) (889) (2,141) (1,830) (2,453) (2,170)

Other Scholarships - - - - (12,527) (13,778)

Scholarships (890,048) (789,506) (834,019) (725,141) (899,969) (807,301)

% of Tuition


Per Student 5,822 5,497 4,785 4,758 4,613 4,632

Total Tuition and Inst Credits less Remission 1,063,319 955,495 721,001 692,372 683,376 636,739

Per Student 4,090 3,718 2,992 2,909 2,824 2,721


Non-Resident Law

Enrollment 113 105 104 91 102 95

Tuition 1,488,628 1,287,525 1,385,289 1,135,192 1,508,943 1,244,424

Fees 202,852 198,052 188,269 166,716 190,541 184,212

Credits (78,118) (62,583) (74,807) (33,724) (40,254) (13,372)

Other Funded (126,769) (116,893) (187,245) (170,662) (185,447) (168,130)


Remission (809,703) (710,607) (707,714) (565,067) (878,889) (756,386)

per Student (7,166) (6,768) (6,805) (6,210) (8,617) (7,962)

Other Scholarships 4,886 5,294 - - (16,459) (16,459)

Scholarships (938,752) (828,974) (901,764) (741,938) (1,089,412) (948,938)

% of Tuition

Total Tuition, Inst Credits and Fees less Remission 803,658 712,387 791,037 703,118 780,340 658,878

Per Student 7,112 6,785 7,606 7,727 7,650 6,936

Total Tuition and Inst Credits less Remission 600,806 514,335 602,768 536,402 589,799 474,665

Per Student 5,317 4,898 5,796 5,895 5,782 4,996


Total Law

Enrollment 373 362 345 329 344 329

Tuition 2,870,511 2,542,398 2,690,714 2,321,633 2,849,997 2,436,284

Fees 653,285 655,175 620,546 606,765 623,599 631,262

Credits (140,279) (133,519) (143,281) (92,297) (104,280) (60,817)

Other Funded (759,428) (677,067) (503,173) (458,479) (476,783) (451,808)


Remission (1,066,106) (939,050) (1,223,664) (1,000,561) (1,472,542) (1,264,062)

per Student (2,858) (2,594) (3,547) (3,041) (4,281) (3,842)

Other Scholarships 4,886 5,294 - - (28,986) (30,237)

Scholarships (1,823,506) (1,613,417) (1,730,384) (1,462,081) (1,982,592) (1,749,949)

% of Tuition


Per Student 6,213 5,870 5,636 5,579 5,514 5,297


Per Student 4,461 4,060 3,837 3,735 3,701 3,378

Documents

Report of the Strategic Planning Task Force on Budget Model...Developed a recommendation to implement a modified responsibility-centered model. ... budgeting system is critical