Provost and Vice President for Academic Affairs

Activity Based Costing Model (Condensed Version)

ABC College Allocations

College

Instruction

Administrative Support

Academic Technology

Service to the Major

Special Needs

Faculty Professional Development

GSIs

Total ABC Model Allocation

AGR

2,172,100

736,753

92,966

173,700

1,058,996

10,200

125,758

4,370,473

 BSS

10,706,887

2,341,691

334,401

773,280

255,107

58,800

447,680

14,917,846

 BUS

6,580,350

1,247,943

142,714

486,540

156,852

23,400

272,060

8,909,859

 CME

8,712,714

1,686,524

219,578

589,500

163,008

40,800

353,762

11,765,887

 ECC

6,112,682

1,152,657

315,035

501,840

261,708

26,400

237,509

8,607,830

 HFA

7,627,499

1,723,882

395,720

244,260

663,917

40,200

371,205

11,066,682

 NSC

9,363,123

1,911,314

647,436

430,020

1,837,746

52,800

463,706

14,706,144

Total Colleges

51,275,355

10,800,763

2,147,850

3,199,140

4,397,333

252,600

2,271,680

74,344,721

ABC College Allocations: 70% instruction, 15% administrative support, 3% academic technology, 4% service to the major, 7% special needs, 1% GI 2025

ABC Details

Model Initialization
The Activity Based Costing Model uses the campus annualized FTES target (actual FTES as of Sept 20, 2019) to compute base allocations which has been distributed across the colleges based on percent of contribution to prior-year FTES actuals (incudes trades), discussions with deans, and trend data. Projected FTES in the respective categories (GE, LD, UD, and Grad) are based on prior-year ratios applied to the current FTES target.

Instructional Allocations
Funding per FTES in each of the categories was computed using average prior-year actual faculty costs. An additional allocation for Writing Intensive courses recognizes the effects of an enrollment cap of 30 (rather than 50) in these courses; an enrollment of 50 would generate 10 FTES; enrollment of 30 produces 6 FTES.

Salary Index Multiplier
Funding per FTES in each of the categories is indexed based on actual faculty salary data by college. Uses tempered salary index (average between last year's and this year's). Eventual goal is to get to the Cognos-generated salary index, but do so incrementally.

Administrative Support Allocations
Dean's office allocation: $433,636 + $50 per FTES; Department allocation: $435 per FTES 

Academic Technology (ATEC) Allocations
FTES * $85 * ATEC Index

Academic Technology (ATEC) Index
An index is used to reflect differential dependence on technology in the delivery of programs.

Allocation for Service to the Major
The major allocation recognizes the additional costs associated with serving the major, i.e. advising and departmental costs. 

Special Needs Allocation
The Special Needs Allocation recognizes the high cost and/or special instructional requirements (not covered in other columns) of selected disciplines/majors.  Allocations are based on a dean review and analysis of technology or lab support staff, special operating expenditures, and administrative agreements. Additionally, professional development allocations (using T/TT headcounts) are contained in these amounts.

FTES Targets
FTES Targets were determined using actual FTES taken on Sept 20 (census) with estimated trades applied.

T/TT Faculty Headcounts
Each college reported their T/TT headcounts. Chairs are included as faculty for this purpose.

Major Headcounts
Major headcounts are calculated using annualized primary and secondary major counts from the prior year.