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

GI 2025

Total ABC Model Allocation

AGR

1,962,854

703,881

89,723

164,340

957,334

39,755

3,917,887

 BSS

10,165,951

2,235,119

328,055

788,310

334,925

205,899

14,058,258

 BUS

6,046,869

1,219,436

144,462

486,900

178,674

122,472

8,198,813

 CME

8,557,968

1,663,691

224,765

612,720

203,844

173,331

11,436,319

 ECC

5,662,859

1,086,221

300,955

481,500

359,210

114,694

8,005,440

 HFA

7,702,577

1,584,217

368,198

232,470

711,076

156,006

10,754,545

 NSC

9,274,493

1,864,349

652,588

419,760

2,002,450

187,843

14,401,483

Total Colleges

49,373,571

10,356,914

2,108,747

3,186,000

4,747,513

1,000,000

70,772,745

ABC College Allocation– 70% Instruction, 15% Admni Support, 3% Academic Tech, 4% Service to the major, 7% Special needs, 1% GI 2025

ABC Drivers

ABC Notes

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 (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 WI/Z Capstone 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: $420,240 + $50 per FTES; Department allocation: $420 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.

GI 2025 Base Allocations
$1M in additional GI 2025 dollars are allocated this year based on the instructional allocation percentage in Section 1 of the model. These are new base dollars allocated from the Chancellor's Office.

FTES Targets
FTES Targets were determined based on averaging the last 4 years of FTES trends in each college, and applying the average percentage on the prior-year actual FTES. The targets were adjusted to align with our collective campus target.

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.