Provost and Vice President for Academic Affairs

Activity Based Costing Model (21-22 Condensed Version)

ABC College Allocations

College

T/TT Instruction

Lecturer Instruction

Administrative Support

Activity/
Lab

Service
to the Major

Special Needs

AWTU

Faculty Professional Development

Total
ABC Model Allocation

AGR

1,450,492

536,698

721,941

255,500

222,384

1,008,649

372,544

12,000

4,580,209

 BSS

7,314,322

3,360,331

2,251,804

246,000

814,024

248,406

1,791,472

57,600

16,083,958

 BUS

3,568,800

2,031,425

1,373,933

201,500

488,220

155,232

959,002

20,400

8,798,512

 CME

4,471,294

2,708,619

1,493,777

306,500

601,896

167,904

1,134,818

36,600

10,921,408

 ECC

4,035,090

1,187,437

1,117,212

381,500

576,096

245,844

921,868

27,000

8,492,047

 HFA

4,291,261

1,787,728

1,722,966

332,000

323,496

689,642

1,170,695

35,400

10,353,189

 NSC

4,968,180

2,527,852

1,712,356

528,000

484,912

1,890,979

1,690,153

54,000

13,856,433

Total Colleges

30,099,439

14,140,090

10,393,989

2,251,000

3,511,028

4,406,657

8,040,553

243,000

73,085,756


ABC College Allocations: 41% instruction, 19% lecturer instruction, 14% administrative support, 11% AWTU, 6% special needs, 5% service to the major, 3% activity/lab, less than 1% faculty professional development

ABC Details

Model Initialization

The Activity Based Costing Model uses the campus annualized FTES target to compute base allocations which has been distributed across the colleges based on percent of contribution to prior-year FTES actuals (includes trades), discussions with deans, and trend data. Projected FTES in the respective categories (T/TT, Lecturers; 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.

Administrative Support Allocations

Dean's office allocation: $452,607 (based on average costs for one dean, associate dean, AAS & ASC) + $50 per FTES; Department allocation: Allocates by FTES and incorporates the faculty salary index for the chair portion.

Academic Technology (ATEC) Allocations

Allocates $200K to each college + $500 per the count of each Activity/Lab Course Sections (07,08,09,10,11,12,13,15,16)

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 select 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.

AWTU

AWTU allocations were determined based on the college percentage of total T/TT headcount multiplied by the collective amount allocated for this purpose ($8M), multiplied by the salary index.

FTES Targets

FTES Targets were determined based on prior year actual FTES in each college, and applying their percentage to the estimated 21-22 collective campus target.

T/TT Faculty Headcounts

Each college reported their T/TT headcounts (department chairs are included as faculty).

Major Headcounts

Major headcounts are calculated using annualized primary and secondary major counts from the prior fall semester.