The comparative cost analysis we prepare annually using IBHE s statewide unit cost study data is attached. The analysis is presented in three parts:

Transcription

1 Interoffice Communication Institutional Research and Studies March 29, 2005 MEMO TO: FROM: SUBJECT: Vaughn Vandegrift Sharon Hahs Sally Ferguson FY 2004 Comparative Cost Analysis The comparative cost analysis we prepare annually using IBHE s statewide unit cost study data is attached. The analysis is presented in three parts: 1) Replication of IBHE Comparative Instructional Unit Cost Study Analysis (developed for and used in IBHE budget process) Table 1 reconciles funds included in the comparative cost analysis with our total appropriated plus University income fund expenditures for the year. Table 2 shows the comparative cost status (above or below average costs) of each of the cost study s conventional categories. Tables 3 and 4 show details about the University s FY04 Organized Research and Public Service activities. All costs detailed in these tables are excluded from the comparative cost study they are presented for information only. 2) SIUE Comparative Instructional Unit Cost Study Analysis (created for internal management use only) Tables 5A through 5G show the university accounts or units which make up each of the major overhead categories shown in Table 2 and the functional areas in which accounts or units are located. Table 6 extends comparative cost information to each of the University s instructional units. The information in this table can be understood as a series of comparative cost studies, one for each unit. Table 7 and Tables 7A through 7F further extend comparative cost information to each of the four student levels, comprising a series of comparative cost studies for each level in each unit. Table 8 shows the discipline or set of disciplines with which SIUE units are compared. Table 9 shows SIUE s comparative cost status (above or below average costs) for each of the cost study s conventional categories since FY87. Table 10 displays the comparative cost status for each college/school since FY87. Table 11 displays the distribution of resources expended in the college and schools among the primary functions of instruction, public service and organized research. 3) Illinois Public Universities Comparative Instructional Unit Cost Study

2 MEMO TO: Vandegrift and Hahs March 29, 2005 Page 2 Table 12 presents the relative cost position of each of the Illinois public universities. Basically, one type of modification is made to the IBHE methodology in the internal comparative analysis. Comparisons for the SIUE academic units are calculated using single disciplines for as many units as possible. IBHE discipline groups are used whenever it is appropriate to do so, and a custom discipline group is created for one unit. Details of this procedure are shown in Table 8. Problems identified in previous years persist and should be kept in mind when the comparative analysis is examined. Most importantly, the influence exerted by University of Illinois costs on mean costs at all levels and virtually all disciplines, because of sheer size, is important. In FY04, the Urbana and Chicago campuses of the University of Illinois accounted for more than one-third of the credit hours taught at Illinois public universities. In addition, the following specific comments should be noted. a. Engineering units. Civil, electrical and computing, and mechanical engineering weighted costs are virtually determined by the University of Illinois, while industrial engineering weighted costs are heavily influenced by Northern Illinois University. This should be considered when either above-average or below-average costs appear. Construction weighted costs are SIUE s costs. b. Chemistry, Dance, Foreign Languages, Instructional Technology, Kinesiology, and Physics. The weighted costs in Instructional Technology are heavily influenced by Northern Illinois University. The other five disciplines are heavily influenced by the University of Illinois, with Kinesiology costs essentially determined by the University of Illinois. c. Dance, Instructional Technology, Kinesiology, Civil Engineering, Construction and Industrial Engineering. Fewer than five Illinois public universities teach in these disciplines. Tables 7 and 7A through 7F provide cost information by level. It may be noted that the University allocates relatively more money at the Grad 1 level than it does at the undergraduate levels. Tables 9 and 10 are intended to provide some historical perspective on costs. In 1980 the University s overall cost position was percent of the state average. The University s cost position declined fairly steadily to 99.7 percent of the mean in FY 1992 (see Table 9). In FY 1987 a blip upward reflected the movement of the million dollars for Excellence in Undergraduate Education into our instructional costs. The four percentage point drop in the following year is the result of modifications to cost study guidelines to allow reporting of remedial credit hours in cost studies. SIUE was below average for the first time in FY 1991, at least technically, at percent of statewide weighted costs. With FY 1994, a year of transition to a semester calendar, SIUE s relative position rose significantly above the state norm, percent, as credit hours declined significantly more than they did throughout the state (-8.8 percent compared to -1.8 percent statewide). During FY 1995 and FY 1996 better than average increases in credit hours combined with lower than average increases in total instructional expenditures to gradually bring SIUE closer to the state norm. Because SIUE credit hours increased more than at any university in the state in FY97, SIUE s relative cost position continued to improve that year and was essentially at the maximum plus five percent variation from state average that is considered acceptable by the IBHE. Continued increases in credit hours and lower than average increases in expenditures in FY98 brought SIUE to percent of the state average, within the maximum five percent variation for the first time since FY Continuing above average increases in credit hours brought SIUE costs to the state average (100.1) in FY99, and below the state average (98.8 percent) in FY2000. The trend continued in FY2001, putting SIUE costs at 94.1 percent of average, below the minimum of minus five percent variation from state average for the

3 MEMO TO: Vandegrift and Hahs March 29, 2005 Page 3 first time in the institution s history. During FY2002, relatively higher expenditures for instruction brought SIUE back into the plus or minus five percent variation from state average, despite credit hour increases continuing to be above average. In FY2003, SIUE remained within the minus five percent variation. SIUE instructional costs for FY04 were at 91.8 percent of the state average -- the result of the largest relative increase in student credit hours in the state combined with a below average change in instructional expenditures. For the period FY1996 through FY2004, SIUE had by far the largest increase in the state in credit hours up 131 percent compared to a state average increase of 108 percent, with a rise of 122 percent at Northeastern Illinois University being the next highest. During that same time period, SIUE instructional expenditures were more moderately above the average increase in costs, up 140 percent at SIUE compared to 136 percent statewide. Seven of the twelve Illinois public universities are currently within the plus or minus five percent cost variance deemed appropriate by the IBHE (Table 12). Eastern Illinois University at percent and Chicago State University at percent are above the state average. Governors State University and Northern Illinois University are below the plus or minus five percent cost variance, at 89.8 percent and 94.2 percent respectively. SIUE s FY04 instructional expenditures were $636,931 more than in FY03. Expenditures in Indirect Instruction, Department and School Overheads, Student Services and Institutional Support declined just over $1.5 million, with 44% of the reduction in institutional support I would be pleased to discuss the analysis more completely if you wish. attachments NC04LTR

4 Table 1 FY 2004 Comparative Instructional Unit Cost Analysis Reconciliation of SIUE Adjusted Instructional Unit Cost Study Expenditures With State Appropriated Operating Expenditures A. Total SIUE Expenditures from Appropriated Funds $101,601,711 and University Income Funds B. SIU Central Administration Expenditures $1,111,838 Expenditures Excluded from Cost Study (Medicare) ($12,703) C. Exclusions Prior to Cost Study Calculations: 1. Retirement Contributions $0 2. Social Security & Medicare Payments (SIUE) ($1,001,086) 3. Refunds $0 4. Student Aid ($702,629) 5. CMS Group Insurance ($1,788,356) 6. ROTC ($2,637) 7. Unemployment Compensation ($47,625) 8. Auditor General - Audit Expense ($42,660) 9. School of Dental Medicine ($7,678,582) 10. School of Dental Medicine Associated Overheads ($2,391,251) D. Expenditures Included in Unit Cost Study $89,046,020 E. Exclusions Prior to Normative Cost Study Procedures: 1. Operation and Maintenance of Physical Plant ($14,739,958) 2. Organized Research (Including Overheads) ($2,434,973) 3. Public Service (Including All Overheads) ($4,661,059) 4. Academic Support Fixed Cost Allowance ($700,000) 5. Student Services Fixed Cost Allowance ($550,000) 6. Institutional Support Fixed Cost Allowance ($1,500,000) F. Expenditures Included in Normative Cost Analysis $64,460,030

5 Table 2 Statewide Weighted Costs Compared With SIUE Actual Costs Replication of IBHE Procedures by Cost Category (1) (2) (3) (4) (5) Adjusted SIUE Funding Weighted Reported Differences Costs as % Cost Category Costs Costs (2)-(3) of Weighted 1. Direct Instruction $ 24,324,898 19,210,335 $ 5,114, % 2. Indirect Instruction 3,885,149 4,991,935-1,106, % 3. Departmental Research 5,141,676 4,809, , % 4. Dept. & School Overheads 15,313,898 14,509, , % 5. School Subtota $ 48,665,621 $ 43,521,177 $ 5,144, % 6. Overhead Unique to a Function 3,768,554 5,060,259-1,291, % 7. Academic Support 6,377,036 6,710, , % 8. Student Services 2,589,156 2,621,454-32, % 9. Independent Operations Institutional Suppor 8,828,189 6,546,954 2,281, % 11. Non-School Subtota $ 21,562,935 $ 20,938,853 $ 624, % 12. TOTAL $ 70,228,556 $ 64,460,030 $ 5,768, % Notes: 1. Total Adjusted SIUE Reported Costs ( column (3), line 12 ) equal Expenditures Included In Normative Co Analysis (Table 1, line F). The reported amounts are adjusted for fixed cost allowances in several overhe categories 2. The Total Funding Difference (column (4), line 12) was compared with an allowance for variance of 5% of To Weighted Costs (5% of column (2), line 12, or $3,511,428). The University is below the state averag significantly below the 5% allowance for variance

6 Table 3 Organized Research Expenditures Name A. Approved Institutes and Centers Direct Salary Other Expense Total Expenses Illinois Education Research Council 174, , ,153 Institute for Urban Research 50, , ,436 National Corn-to-Ethanol Research Center 63, , ,286 Subtotal Approved Institutes and Centers $ 288,640 $ 827,235 $ 1,115,875 B. Academic Departments Cost Sharing Associated With External Grants and Contracts Competitive Centrally Administered Grants Accounting - 3,465 3,465 Anthropology Art and Design - 13,932 13,932 Biological Sciences 53,221 20,570 73,791 Chemistry 28,743 31,420 60,163 Civil Engineering 18,209 15,648 33,857 Computer Management and Information Systems Computer Science - 11,936 11,936 Construction 12,411 5,968 18,379 Curriculum and Instruction Economics and Finance 60,044 21,760 81,804 Educational Leadership - 3,960 3,960 Electrical and Computer Engineering 15,091-15,091 English Language and Literature 13,430 12,559 25,989 Foreign Language and Literature Geography 15,906 7,300 23,206 Historical Studies - 5,968 5,968 Instructional Services Kinesiology and Health Education - 5,361 5,361 Management & Marketing Mass Communications Mathematics and Statistics 16,338 14,934 31,272 Mechanical and Industrial Engineering - 5,968 5,968 Music Nursing - 12,261 12,261 Pharmacy Philosophy - 18,196 18,196 Physics - 13,764 13,764 Political Science Psychology - 12,000 12,000 Public Administration and Policy Analysis - 5,968 5,968 Social Work - 5,968 5,968 Sociology and Criminal Justice Studies - 5,968 5,968 Special Education and Communication Disorders Speech Communication Theater and Dance Subtotal $ 233,393 $ 254,874 $ 488,267 Allocated Overheads $ 164,688 Subtotal Academic Departments $ 652,955

7 Table 3 Organized Research Expenditures Name Total Expenses C. Schools and Colleges Allocated Overheads $ 123,924 Subtotal Schools and Colleges $ 123,924 D. Expenditures by Separately Organized Units Other than in A,B, or C Above $ - E. Overhead Costs Unique to Organized Resarch Graduate School $ 31,136 Subtotal Overhead Costs Unique to Research $ 31,136 F. Allocated Institutional Overheads $ 1,084,621 G. Total (Sum of Subtotals A through F) $ 3,008,511

8 Table 4 Public Service Expenditures Direct Salary Other Expenses Total Expenses A. Approved Institutes and Centers Center for Advancement of Management and Productivity 30,586 34,172 64,758 Environmental Resources Training Center Radio Station WSIE-FM 40, , ,401 The University Museum 18, , ,610 University Services to East St. Louis 279, , ,094 Subtotal Centers and Institutes $ 368,879 $ 972,984 $ 1,341,863 B. Academic Departments Accounting Anthropology 15,584-15,584 Art and Design 63,520-63,520 Biological Sciences 15,025-15,025 Chemistry 20,686-20,686 Civil Engineering 9,737-9,737 Computer Management and Information Systems 9,395 9,395 Computer Science 11,163-11,163 Construction 6,771-6,771 Curriculum and Instruction 111, ,757 Economics and Finance 44,968-44,968 Educational Leadership 15,018-15,018 Electrical and Computer Engineering 19,447-19,447 English Language and Literature 42,946-42,946 Foreign Language and Literature 11,814-11,814 Geography 3,511-3,511 Historical Studies 6,269-6,269 Instructional Services Kinesiology and Health Education 8,997-8,997 Management & Marketing 8,575-8,575 Mass Communications 11,554-11,554 Mathematics and Statistics 35,274-35,274 Mechanical and Industrial Engineering 7,518-7,518 Music 22,179-22,179 Nursing Pharmacy Philosophy Physics 5,307-5,307 Political Science 7,944-7,944 Psychology 8,283-8,283 Public Administration and Policy Analysis 33,168-33,168 Social Work 6,279-6,279 Sociology and Criminal Justice Studies 3,662-3,662 Special Education and Communication Disorders 9,714-9,714 Speech Communication 4,464-4,464 Theater and Dance 78,069-78,069 Subtotal $ 658,598 $ - $ 658,598 Allocated Overheads - 234, ,552 Subtotal Academic Departments $ 658,598 $ 234,552 $ 893,150

9 Table 4 Public Service Expenditures Direct Salary Other Expenses Total Expenses C. Schools and Colleges Arts and Sciences 122, , ,632 Business 69,331 21,347 90,678 Education 38,755 54,864 93,619 Engineering 21,057-21,057 Nursing 106,308 45, ,679 Pharmacy Allocated Overheads - 217, ,669 Subtotal Schools and Colleges $ 357,801 $ 512,533 $ 870,334 D. Expenditures by Separately Organized Units Other than in A, B, or C Above Admissions 1,921-1,921 Alumni Services Asst. Vice Chancellor - Enrollment 5,770-5,770 Cultural & Social Diversity 1,110-1,110 Equal Opportunity Program 9,146-9,146 Foundation Administration 13,392-13,392 Intercollegiate Sports Programs 16,635-16,635 International Student Services 4,781-4,781 Kimmel Leadership Center 4,839-4,839 Lovejoy Library 23,971-23,971 Office of Chancellor 5,984-5,984 Office of Development and Public Affairs 8,663-8,663 Office of Financial Affairs 1,209-1,209 University Park 18,547 18,547 Subtotal Other Separately Organized Units $ 116,561 $ - $ 116,561 E. Overhead Costs Unique to Public Service Continuing Education - 154, ,868 Economic Development - 29,292 29,292 Educard - 2,846 2,846 Graduate School - 73,898 73,898 University Park - 199, ,921 Subtotal Overhead Costs Unique to Pub Svc $ - $ 460,825 $ 460,825 F. Allocated Institutional Overheads - $ 2,076,200 $ 2,076,200 G. Total (Sum of Subtotals A through F) $ 1,501,839 $ 4,257,094 $ 5,758,933

10 Table 5A Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Direct Instruction, Indirect Instruction, Departmental Research: General Academic Advisement $485,827 $485,827 Instructional Units $28,208,915 $28,208,915 School General Units $316,941 $316,941 Category Subtotal - A $29,011,683 $29,011,683

11 Table 5B Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Departmental & School Overheads: Instructional Units and Schools $14,509,494 $14,509,494 Category Subtotal - B $14,509,494 $14,509,494

12 Table 5C Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Overhead Support Unique To A Function: Academic Marketing Services $219,151 $219,151 Academic Quality Improvement Project 24,474 24,474 Admissions 1,076,366 1,076,366 Assistant Vice Chancellor - Enrollment Mgt 233, ,097 Banner Student Implementation 1,037,807 1,037,807 Commencement exercise $68,600 68,600 Continuing Education 65/35 287, ,611 Distance Learning & Technology 490, ,347 Excellence Graduate Education 11,088 11,088 Excellence Learning & Teaching 59,540 59,540 Excellence Undergraduate Education 23,436 23,436 Graduate Admission 29,623 29,623 Graduate School 304, ,275 Honor's Program 41,899 41,899 Intl / Out of State Recruitment 79,341 79,341 Office of Cont Edu-Cost S 21,840 21,840 Office of the Registrar 806, ,747 Presidential Scholars $ Research Administration - General 11,715 11,715 Research & Project Fiscal Management 0 0 SIS Implementation Students Service Web Access 14,029 14,029 Transcript Processing 56,938 56,938 Undergraduate Assessment & Program Review 161, ,026 Category Subtotal - C $943 $5,059,316 $5,060,259

13 Table 5D Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Academic Support: Academic Computing $43,303 $43,303 Academic Computing and Labs 1,206,717 1,206,717 Academic Computing Network 71,846 71,846 Audio Visual Service 311, ,944 EUE - Lovejoy Library 6,538 6,538 EUE - Smart Classrooms 7,746 7,746 FDF - Library 11,470 11,470 Library Materials/Access 1,464,381 1,464,381 Lovejoy Library 2,193,518 2,193,518 Office of Information Technology $1,710,687 1,710,687 OIT Campus Network 264, ,299 OIT-ESL-HEC Ombudsman 23,794 23,794 University Governance $21,230 21,230 Category Subtotal - D $21,230 $5,341,257 $1,975,272 $7,337,759

14 Table 5E Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Student Services: Academic Counseling & Advisement $285,908 $285,908 Acad Couns & Advis - Cost Share $55,553 $55,553 Career Development Center 363, ,453 Counseling Services $152, ,290 Cultural & Social Diversity 85,747 85,747 Disability Support & Service 132, ,755 Early Childhood Center 104, ,921 EUE - Academic Counseling 3,173 3,173 EUE - VC For Student Affairs 1,520 1,520 Faculty Academic Counseling Athletics 29,325 29,325 Intercollegiate Sports Programs 347, ,721 International Student Initiatives 28,740 28,740 International Student Services 133, ,223 Kimmel Leadership Center 314, ,861 Minority Recruitment & Retention 10,221 10,221 New Student Orientation 23,746 23,746 Student Financial Aid 681, ,419 VC For Student Affairs 405, ,064 VC For Student Affairs - Special Initiatives 11,814 11,814 Category Subtotal - E $1,514,799 $1,656,655 $3,171,454

15 Table 5F Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Institutional Support: Administrative Accounting $326,956 $326,956 Administrative Services 43,221 43,221 Air & other Transportation $11,991 11,991 Alumni Services $153, ,336 Bursar 385, ,517 Chancellor Search $69,617 69,617 Cultural & Social Diversity $84,396 84,396 Disbursements 195, ,403 Equal Opportunity Programs 78,508 78,508 Foundation Administration 387, ,124 General Administration 42,587 42,587 HR training Administration 0 0 Human Resources 803, ,084 Imaging Project 112, ,587 Institutional Research and Studies 234, ,797 License and Fees 49,321 49,321 Minority Recruitment & Retention 15,411 15,411 Office of Financial Affairs 309, ,630 Office of General Council 2 2 Office of Information Technology 610, ,919 Office of the Chancellor 445, ,659 OIT Campus Network - Admin 94,484 94,484 OIT-ESL-HEC Oracle Implementation 80,791 80,791 Photographic Expense 68,125 68,125 Post Office 143, ,959 Purchasing 399, ,036 Provost & VC - Academic General 79,245 79,245 Provost & VC - Office 483, ,849 Provost & VC - Reallocation 0 0 Public Affairs 150, ,841 Public Awareness 3,942 3,942 Records Management 132, ,728 Shuttle Service 2,271 2,271 University General Expense 37,283 37,283 University Graphics and Publications 171, ,992 University Plan & Budget Counsel 4,938 4,938 University Receptions Special Events 27,014 27,014

16 Table 5F Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total University Relations 25,946 25,946 VC For Administration 182, ,881 VC For Administration - General 190, ,204 Office of Development & Public Affairs 388, ,667 VCA Development Initiatives 0 0 Category Subtotal $798,390 $897,698 $1,349,973 $3,982,303 $7,028,364 Bd of Trustees (System Ofc) $870,901 $870,901 Category Subtotal - F $1,669,291 $897,698 $1,349,973 $3,982,303 $7,899,265

17 Table 5G Costs by Category and Functional Area - Detail (1) (2) (3) (4) (5) (6) (7) V.C. for V.C. for V.C. & Dev. & V.C. for Student Cost Category & Unit Chancellor Provost Pub. Affairs Admin. Affairs Total Operation & Maintenance of Physical Plant: Deferred Maintenance $1,964,399 $1,964,399 ESL Facilities Management $529,245 $529,245 ESL Higher Education Campus - Admin $115,173 $115,173 ESL Major Repairs $32,951 $32,951 ESL Police Operations $0 $0 ESL Utilities $208,134 $208,134 Environmental Health & Safety $187,049 $187,049 Facilities Administration $0 $0 Facilities Management - Edwardsville $5,085,616 $5,085,616 Facilities Mgmt Special Projects $258,388 $258,388 Fire Protection $3,489 $3,489 General Classroom Repair/Improvements $43,360 $43,360 Plant Costs Charged to Units $468,258 $468,258 Rental Real Property $13,523 $13,523 Security Services $11,738 $11,738 Surplus Property $22,562 $22,562 University Police $1,688,451 $1,688,451 Utilities $2,596,650 $2,596,650 Utilities - University Park Operations $59,677 $59,677 Waste Treatment Plant $0 $0 Category Subtotal - G $59,677 $43,360 $13,185,626 $13,288,662 INSTITUTION TOTAL $1,751,141 $56,377,607 $1,349,973 $19,143,201 $1,656,655 $80,278,576

18 Table 6 Unit Distribution Detail Subtotal All Costs Through School Level (2) (3) (4) (5) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % Costs Costs (2)-(3) of Weighted Anthropology 310, ,674-44, Art & Design 2,142,463 1,459, , Biological Sciences 2,237,000 1,762, , Chemistry 1,717,858 1,453, , English Language & Literature 2,640,914 2,265, , Foreign Language & Literature 983, ,485 10, Geography 954, , , Historical Studies 1,229,414 1,167,626 61, Instructional Services 658, , , Mass Communications 663, ,877-96, Mathematics & Statistics 2,100,842 1,738, , Music 1,481,756 1,650, , Philosophy 1,147, , , Physics 1,171, , , Political Science 870, , , Public Admin. & Policy Analysis 652, ,060-11, Social Work 662, , , Sociology & Criminal Justice Studies 1,301,173 1,118, , Speech Communication 1,318,470 1,037, , Theater & Dance 814, ,282-85, College of Arts and Sciences 25,059,156 22,331,686 2,727, Accounting 1,343,860 1,044, , Computer Management & Info Systems 1,740,141 1,501, , Economics and Finance 2,623,263 1,941, , Management and Marketing 2,589,697 1,896, , School of Business 8,296,961 6,383,197 1,913, Curriculum & Instruction 1,712,886 1,813, , Educational Leadership 1,134,579 1,128,995 5, Kinesiology & Health Edducation 1,331, , , Psychology 1,679,726 1,474, , Special Educ & Communication Disorders 1,255,836 1,210,235 45, School of Education 7,114,577 6,526, , Civil Engineering 939, , , Computer Science 1,180,161 1,195,507-15, Construction 330, , Electrical & Computer Engineering 1,199,944 1,080, , Mechanical & Industrial Engineering 1,164,903 1,163,412 1, School of Engineering 4,815,215 4,571, , School of Nursing 2,934,217 3,309, , School of Pharmacy NA 398,607 NA NA Total 48,220,126 43,521,177 4,698, These amounts differ from those shown on line 5, column (2) of Table 2 because different state weighted costs were used to develop the two tables. Amounts used here are the result of more appropriate representations of statewide average discipline costs than those used to develop Table 2.

19 Table 7 Subtotal All Costs Through School Level Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH College of Arts and Sciences Lower $9,272,105 $8,462,806 $809, % 100,153 Upper $11,786,625 $9,770,842 $2,015, % 81,569 Grad1 $3,991,627 $4,082,644 ($91,017) 102.3% 12,883 Grad2 $8,799 $15,394 ($6,595) 175.0% 15 Total $25,059,156 $22,331,686 $2,727, % 194,620 School of Business Lower $1,120,673 $1,032,309 $88, % 12,688 Upper $5,125,593 $3,521,454 $1,604, % 33,368 Grad1 $2,050,695 $1,829,434 $221, % 7,722 Total $8,296,961 $6,383,197 $1,913, % 53,778 School of Education Lower $588,258 $574,614 $13, % 8,300 Upper $3,693,738 $3,216,455 $477, % 28,438 Grad1 $2,811,551 $2,721,930 $89, % 14,763 Grad2 $21,030 $13,967 $7, % 63 Total $7,114,577 $6,526,966 $587, % 51,564 School of Engineering Lower $470,901 $621,713 ($150,812) 132.0% 3,454 Upper $3,005,063 $2,737,501 $267, % 13,173 Grad1 $1,339,251 $1,211,839 $127, % 3,964 Total $4,815,215 $4,571,053 $244, % 20,591 School of Nursing Lower $379,684 $432,866 ($53,182) 114.0% 1,448 Upper $1,820,236 $1,978,466 ($158,230) 108.7% 6,345 Grad1 $734,297 $898,336 ($164,039) 122.3% 1,341 Total $2,934,217 $3,309,668 ($375,451) 112.8% 9,134 School of Pharmacy Lower $0 $0 $0 NA 0 Upper $0 $0 $0 NA 0 Grad1 $0 $398,607 ($398,607) NA 0 Total $0 $398,607 ($398,607) NA 0 University Total Lower $11,831,621 $11,124,308 $707, % 126,043 Upper $25,431,255 $21,224,718 $4,206, % 162,893 Grad1 $10,927,421 $11,142,790 ($215,369) 102.0% 40,673 Grad2 $29,829 $29,361 $ % 78 Total $48,220,126 $43,521,177 $4,698, % 329,687

20 Table 7A Subtotal All Costs Through School Level College of Arts and Sciences Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Anthropology Lower $121,537 $152,710 ($31,173) 125.6% 2,179 Upper $185,282 $187,158 ($1,876) 101.0% 1,744 Grad1 $3,267 $14,806 ($11,539) 453.2% 12 Total $310,086 $354,674 ($44,588) 114.4% 3,935 Art & Design Lower $433,917 $349,910 $84, % 3,525 Upper $1,110,492 $755,377 $355, % 5,623 Grad1 $598,054 $354,079 $243, % 1,419 Total $2,142,463 $1,459,366 $683, % 10,567 Biological Sciences Lower $472,839 $417,810 $55, % 4,950 Upper $1,212,530 $902,316 $310, % 6,760 Grad1 $551,631 $441,948 $109, % 1,394 Total $2,237,000 $1,762,074 $474, % 13,104 Chemistry Lower $745,566 $630,402 $115, % 7,163 Upper $798,860 $519,860 $279, % 3,444 Grad1 $173,432 $303,500 ($130,068) 175.0% 500 Total $1,717,858 $1,453,762 $264, % 11,107 English Language & Literature Lower $1,366,808 $1,123,262 $243, % 13,417 Upper $879,646 $739,944 $139, % 6,201 Grad1 $394,460 $402,018 ($7,558) 101.9% 1,434 Total $2,640,914 $2,265,224 $375, % 21,052 Foreign Language & Literature Lower $335,806 $393,394 ($57,588) 117.1% 3,858 Upper $544,771 $523,778 $20, % 4,274 Grad1 $102,998 $56,313 $46, % 332 Total $983,575 $973,485 $10, % 8,464 Geography Lower $339,746 $294,949 $44, % 5,372 Upper $501,066 $380,565 $120, % 4,699 Grad1 $113,845 $138,796 ($24,951) 121.9% 411 Total $954,657 $814,310 $140, % 10,482 Historical Studies Lower $363,934 $361,535 $2, % 4,536 Upper $718,721 $590,018 $128, % 5,956 Grad1 $139,717 $201,433 ($61,716) 144.2% 586 Grad2 $7,042 $14,640 ($7,598) 207.9% 12 Total $1,229,414 $1,167,626 $61, % 11,090

21 Table 7A Subtotal All Costs Through School Level College of Arts and Sciences Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Instructional Services Lower $602,153 $757,082 ($154,929) 125.7% 6,240 Upper $55,057 $100,146 ($45,089) 181.9% 390 Grad1 $1,403 $1,960 ($557) 139.7% 5 Total $658,613 $859,188 ($200,575) 130.5% 6,635 Mass Communications Lower $115,982 $177,543 ($61,561) 153.1% 1,257 Upper $443,618 $474,975 ($31,357) 107.1% 3,088 Grad1 $103,789 $107,359 ($3,570) 103.4% 322 Total $663,389 $759,877 ($96,488) 114.5% 4,667 Mathematics & Statistics Lower $1,113,285 $815,383 $297, % 12,971 Upper $747,860 $642,438 $105, % 6,032 Grad1 $239,697 $280,306 ($40,609) 116.9% 830 Total $2,100,842 $1,738,127 $362, % 19,833 Music Lower $550,083 $572,106 ($22,023) 104.0% 3,506 Upper $685,403 $723,555 ($38,152) 105.6% 2,820 Grad1 $246,270 $354,835 ($108,565) 144.1% 587 Total $1,481,756 $1,650,496 ($168,740) 111.4% 6,913 Philosophy Lower $521,711 $427,200 $94, % 6,590 Upper $621,636 $526,780 $94, % 5,276 Grad1 $4,378 $1,963 $2, % 9 Total $1,147,725 $955,943 $191, % 11,875 Physics Lower $476,219 $427,182 $49, % 3,730 Upper $602,046 $384,299 $217, % 3,238 Grad1 $93,306 $125,505 ($32,199) 134.5% 202 Total $1,171,571 $936,986 $234, % 7,170 Political Science Lower $346,925 $261,458 $85, % 4,737 Upper $499,687 $360,043 $139, % 3,655 Grad1 $23,472 $42,055 ($18,583) 179.2% 81 Total $870,084 $663,556 $206, % 8,473 Public Admin. & Policy Analysis Lower $9,752 $2,011 $7, % 28 Upper $67,781 $70,942 ($3,161) 104.7% 430 Grad1 $573,032 $590,353 ($17,321) 103.0% 2,218 Grad2 $1,757 $754 $1, % 3 Total $652,322 $664,060 ($11,738) 101.8% 2,679

22 Table 7A Subtotal All Costs Through School Level College of Arts and Sciences Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Social Work Lower $60,131 $48,092 $12, % 419 Upper $315,951 $351,916 ($35,965) 111.4% 2,518 Grad1 $286,514 $397,148 ($110,634) 138.6% 1,383 Total $662,596 $797,156 ($134,560) 120.3% 4,320 Sociology & Criminal Justice Studies Lower $261,982 $244,188 $17, % 4,506 Upper $868,088 $726,740 $141, % 8,929 Grad1 $171,103 $147,513 $23, % 520 Total $1,301,173 $1,118,441 $182, % 13,955 Speech Communication Lower $630,060 $545,183 $84, % 7,909 Upper $527,424 $385,715 $141, % 4,486 Grad1 $160,986 $106,155 $54, % 611 Total $1,318,470 $1,037,053 $281, % 13,006 Theater & Dance Lower $403,669 $461,406 ($57,737) 114.3% 3,260 Upper $400,707 $424,277 ($23,570) 105.9% 2,006 Grad1 $10,273 $14,599 ($4,326) 142.1% 27 Total $814,649 $900,282 ($85,633) 110.5% 5,293 College of Arts and Sciences Total Lower $9,272,105 $8,462,806 $809, % 100,153 Upper $11,786,625 $9,770,842 $2,015, % 81,569 Grad1 $3,991,627 $4,082,644 ($91,017) 102.3% 12,883 Grad2 $8,799 $15,394 ($6,595) 175.0% 15 Total $25,059,156 $22,331,686 $2,727, % 194,620

23 Table 7B Subtotal All Costs Through School Level School of Business Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Accounting Lower $98,326 $100,242 ($1,916) 101.9% 996 Upper $997,512 $644,192 $353, % 4,656 Grad1 $248,022 $299,576 ($51,554) 120.8% 930 Total $1,343,860 $1,044,010 $299, % 6,582 Computer Management & Information Systems Lower $432,644 $412,815 $19, % 4,156 Upper $878,166 $686,912 $191, % 5,454 Grad1 $429,331 $401,284 $28, % 1,552 Total $1,740,141 $1,501,011 $239, % 11,162 Economics and Finance Lower $546,940 $461,198 $85, % 7,081 Upper $1,385,816 $934,156 $451, % 9,783 Grad1 $690,507 $546,506 $144, % 2,430 Total $2,623,263 $1,941,860 $681, % 19,294 Management and Marketing Lower $42,763 $58,054 ($15,291) 135.8% 455 Upper $1,864,099 $1,256,194 $607, % 13,475 Grad1 $682,835 $582,068 $100, % 2,810 Total $2,589,697 $1,896,316 $693, % 16,740 School of Business Total Lower $1,120,673 $1,032,309 $88, % 12,688 Upper $5,125,593 $3,521,454 $1,604, % 33,368 Grad1 $2,050,695 $1,829,434 $221, % 7,722 Total $8,296,961 $6,383,197 $1,913, % 53,778

24 Table 7C Subtotal All Costs Through School Level School of Education Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Curriculum & Instruction Lower $62,622 $85,594 ($22,972) 136.7% 593 Upper $989,808 $966,384 $23, % 6,928 Grad1 $660,456 $761,567 ($101,111) 115.3% 4,141 Total $1,712,886 $1,813,545 ($100,659) 105.9% 11,662 Educational Leadership Lower $9,683 $12,891 ($3,208) 133.1% 100 Upper $258,486 $229,980 $28, % 2,399 Grad1 $845,380 $872,157 ($26,777) 103.2% 5,267 Grad2 $21,030 $13,967 $7, % 63 Total $1,134,579 $1,128,995 $5, % 7,829 Kinesiology & Health Education Lower $127,869 $122,551 $5, % 1,513 Upper $828,903 $632,164 $196, % 6,749 Grad1 $374,778 $144,509 $230, % 1,076 Total $1,331,550 $899,224 $432, % 9,338 Psychology Lower $362,076 $284,273 $77, % 5,821 Upper $913,176 $731,600 $181, % 7,402 Grad1 $404,474 $459,094 ($54,620) 113.5% 1,540 Total $1,679,726 $1,474,967 $204, % 14,763 Special Education & Communication Disorders Lower $26,008 $69,305 ($43,297) 266.5% 273 Upper $703,365 $656,327 $47, % 4,960 Grad1 $526,463 $484,603 $41, % 2,739 Total $1,255,836 $1,210,235 $45, % 7,972 School of Education Total Lower 588, ,614 $13, % 8,300 Upper 3,693,738 3,216,455 $477, % 28,438 Grad1 2,811,551 2,721,930 $89, % 14,763 Grad2 21,030 13,967 $7, % 63 Total $7,114,577 $6,526,966 $587, % 51,564

25 Table 7D Subtotal All Costs Through School Level School of Engineering Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH Civil Engineering Lower $90,278 $117,101 ($26,823) 129.7% 563 Upper $628,536 $506,557 $121, % 2,391 Grad1 $220,593 $177,363 $43, % 474 Total $939,407 $801,021 $138, % 3,428 Computer Science Lower $221,975 $292,890 ($70,915) 131.9% 1,857 Upper $555,622 $593,096 ($37,474) 106.7% 3,115 Grad1 $402,564 $309,521 $93, % 1,369 Total $1,180,161 $1,195,507 ($15,346) 101.3% 6,341 Construction Lower $40,241 $40,241 $ % 226 Upper $268,994 $268,994 $ % 1,287 Grad1 $21,565 $21,565 $ % 71 Total $330,800 $330,800 $ % 1,584 Electrical & Computer Engineering Lower $57,985 $70,903 ($12,918) 122.3% 283 Upper $712,764 $603,973 $108, % 3,158 Grad1 $429,195 $405,437 $23, % 1,419 Total $1,199,944 $1,080,313 $119, % 4,860 Mechanical & Industrial Engineering Lower $60,422 $100,578 ($40,156) 166.5% 525 Upper $839,147 $764,881 $74, % 3,222 Grad1 $265,334 $297,953 ($32,619) 112.3% 631 Total $1,164,903 $1,163,412 $1, % 4,378 School of Engineering Total Lower $470,901 $621,713 ($150,812) 132.0% 3,454 Upper $3,005,063 $2,737,501 $267, % 13,173 Grad1 $1,339,251 $1,211,839 $127, % 3,964 Total $4,815,215 $4,571,053 $244, % 20,591

26 Table 7E Subtotal All Costs Through School Level School of Nursing Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH School of Nursing Total Lower $379,684 $432,866 ($53,182) 114.0% 1,448 Upper $1,820,236 $1,978,466 ($158,230) 108.7% 6,345 Grad1 $734,297 $898,336 ($164,039) 122.3% 1,341 Total $2,934,217 $3,309,668 ($375,451) 112.8% 9,134

27 Table 7F Subtotal All Costs Through School Level School of Pharmacy Detail by Level (1) (2) (3) (4) (5) (6) Statewide SIUE Funding Actual Weighted Actual Differences Costs as % SIUE Unit Costs Costs (2)-(3) of Weighted Actual SCH School of Pharmacy Total Lower $0 $0 $0 NA 0 Upper $0 $0 $0 NA 0 Grad1 $0 $398,607 ($398,607) NA 0 Total $0 $398,607 ($398,607) NA 0

28 Table 8 State Discipline Aggregations Used as SIUE Norms SIUE Unit State Comparative Aggregation College of Arts and Sciences Anthropology Art and Design Biological Sciences Chemistry English Language & Literature Foreign Language & Literature Geography Earth Science Geography Historical Studies Instructional Services Instr Svcs (Letters) Instr Svcs (Math) Mass Communications Mathematics and Statistics Mathematics Statistics Music Philosophy Physics Political Science Public Admin & Policy Analysis Social Work Sociology & Criminal Justice Criminal Justice Sociology Speech Communication Theater and Dance Dance Theater State Discipline: Anthropology State Group: Visual and Performing Arts; Crafts/Craft Design, Folk Art and Artisanry; Design and Applied Arts;Film/Video and Photographic Arts;Fine and Studio Art State Group: Biology, General; Biochemistry, Biophysicsand Molecular Biology; Botany/Plant Biology; Zoology/Animal Biology; Physiology, Pathology and Related Sciences; Ecology, Evolution,Systematics and Population Biology; Biology and Biomedical Sciences, Other State Discipline: Chemistry Custom Group, State Disciplines: English Language and Literature, General; English Composition; American Literature; English Literature; Technical and Business Writing; English Language and Literature/Letters, Other State Group: Linguistics Comparative, and Related Language Studies and Services; East Asian Languages, Literatures and Linguistics; Slavic, Baltic, and Albanian Languages, Literatures and Linguistics; Germanic Languages, Literatures, and Linguistics; Romance Languages, Literatures and Linguistics; Classics and Classical Languages, Literatures and Linguistics; Foreign Languages, Literatures and Linguistics, Other State Discipline: Geology/Earth Science, General State Discipline: Geography and Cartography State Discipline: History State Discipline: English Language and Literature, General State Discipline: Mathematics State Group: Communications and Media Studies; Journalism; Radio, Television, and Digital Communication; Broadcasting; Communications, Journalism, and Related Programs, Other; Communications Technology/Technicians State Discipline: Mathematics State Discipline: Mathematical Statistics State Discipline: Music State Discipline: Philosophy State Discipline: Physics State Discipline: Political Science and Government State Discipline: Public Administration State Discipline: Social Work State Discipline: Criminal Justice and Corrections State Discipline: Sociology State Discipline: Speech and Rhetorical Studies State Discipline: Dance State Discipline: Dramatic/Theater Arts and Stagecraft School of Business Accounting Computer Mgt & Info Systems Mgmt Info Systems Economics and Finance Economics Finance Management Science Management and Marketing Management Marketing State Discipline: Accounting and Related Services State Discipline: Management Information Systems and Services State Discipline: Economics State Discipline: Finance and Financial Management Services State Discipline: Management Science and Quantitative Methods State Group: Business/Commerce, General; Business Administration, Management and Operations State Discipline: Marketing Management and Research

29 SIUE Unit State Comparative Aggregation School of Education Curriculum and Instruction Educational Leadership Education Administration Foundations of Educ Instructional Technology Kinesiology & Health Educ Health Education Kinesiology Psychology Special Ed & Comm Disorders Special Education Speech Path and Audiology State Discipline: Teacher Education and Professional Development, Specific Levels and Methods State Discipline: Education Administration and Supervision State Discipline: Social and Philosophical Foundations of Education State Discipline: Educational/Instructional Media Design State Discipline: Teacher Education and Professional Development, Specific Subject Areas State Discipline: Health and Physical Education/Fitness State Group: Psychology General; Clinical Psychology; Cognitive Psychology and Psycholinguistics; Counseling Psychology; Developmental and Child Psychology; Experimental Psychology; Physiological Psychology/Psychobiology; Social Psychology; School Psychology; Psychology, Other State Discipline: Special Education and Teaching State Discipline: Communication Disorders Sciences and Services School of Engineering Civil Engineering Computer Science Construction Electrical & Computer Engr Mech & Indus Engineering Industrial Engineering Mechanical Engineering ` School of Nursing State Discipline: Civil Engineering State Group: Computer and Information Sciences, General; Computer Programming; Information Science/Studies; Computer Systems Analysis; Computer Science; Computer and Information Sciences and Support Services, Other State Discipline: Construction Engineering Technologies State Discipline: Electrical, Electronics and Communications Engineering State Discipline: Industrial Engineering State Discipline: Mechanical Engineering State Discipline: Nursing School of Pharmacy State Discipline: Pharmacy, Pharmaceutical Sciences, and Administration

30 Table 9 Statewide Weighted Costs Compared with SIUE Actual Costs Replication of IBHE Procedures by Category FY 1987 through FY 2004 Cost Category FY 1987 FY 1988 FY 1989 FY 1990 FY 1991 FY 1992 FY 1993 FY 1994 FY 1995 FY 1996 FY 1997 FY 1998 FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 FY Direct Instruction 114.1% 112.2% 107.9% 107.6% 110.8% 103.4% 103.7% 110.0% 109.2% 106.2% 103.3% 103.0% 96.6% 94.9% 90.1% 86.5% 81.2% 79.0% 2. Indirect Instruction 108.8% 112.9% 104.3% 104.3% 99.6% 101.7% 114.1% 120.7% 152.7% 146.6% 128.2% 123.0% 119.6% 115.7% 118.4% 128.6% 140.0% 128.5% 3. Departmental Research 51.7% 59.3% 69.0% 65.2% 62.2% 68.2% 68.2% 64.6% 65.5% 70.3% 78.8% 84.8% 82.7% 80.7% 74.1% 83.1% 93.0% 93.5% 4. Departmental & School Overheads 98.3% 95.9% 99.7% 103.3% 93.7% 93.1% 103.4% 117.3% 104.0% 101.5% 101.6% 97.2% 95.6% 91.4% 90.2% 97.5% 106.1% 94.7% 5. School Subtotal 102.2% 101.3% 100.8% 101.4% 98.6% 95.9% 100.6% 108.3% 106.4% 104.3% 102.2% 101.1% 96.8% 94.0% 90.8% 93.1% 94.8% 89.4% 6. Overhead Unique to a Function 148.1% 126.8% 130.1% 140.0% 154.1% 170.9% 161.0% 176.8% 170.1% 133.0% 127.8% 122.6% 118.9% 132.7% 115.1% 115.5% 112.1% 134.3% 7. Academic Support 101.5% 79.0% 74.3% 75.1% 82.0% 79.6% 77.0% 87.7% 74.1% 87.9% 85.4% 85.2% 93.5% 91.4% 91.7% 85.1% 120.0% 105.2% 8. Student Services 66.6% 109.4% 104.8% 103.0% 79.6% 79.9% 92.6% 94.9% 100.7% 93.1% 101.6% 100.1% 98.6% 101.4% 103.4% 114.8% 114.5% 101.2% 9. Independent Operations 10. Institutional Support 133.7% 114.6% 101.6% 96.5% 93.8% 100.6% 101.6% 108.1% 108.0% 126.3% 126.4% 120.8% 114.4% 115.5% 101.6% 111.4% 76.2% 74.2% 11. Non-School Subtotal 120.4% 108.5% 102.8% 102.7% 103.1% 108.7% 106.9% 113.2% 109.7% 111.6% 111.5% 108.2% 107.6% 109.9% 101.6% 105.9% 98.2% 97.1% 12. TOTAL 107.3% 103.3% 101.4% 101.8% 100.0% 99.7% 102.5% 109.9% 107.4% 106.5% 105.1% 103.2% 100.1% 98.8% 94.1% 97.0% 95.9% 91.8% Note: Comparative data for earlier years are available, beginning with FY 1976.

31 Table 10 Statewide Weighted Costs Compared with SIUE Actual Costs SIUE Analysis: Subtotal All Costs Through School Level FY 1987 Through FY 2004 College or School FY1987 FY1988 FY1989 FY1990 FY1991 FY1992 FY1993 FY1994 FY1995 FY1996 FY1997 FY1998 FY1999 FY2000 FY2001 FY2002 FY2003 FY2004 Arts and Sciences 108% 105% 104% 99% 99% 98% 94% 98% 89% Business 92% 99% 101% 103% 101% 106% 124% 127% 118% 108% 97% 92% 86% 79% 70% 75% 79% 77% Education 107% 105% 101% 98% 85% 85% 91% 105% 95% 91% 88% 90% 85% 81% 78% 89% 92% 92% Engineering 111% 105% 95% 101% 101% 101% 104% 114% 112% 108% 120% 125% 135% 127% 123% 115% 112% 95% Nursing 66% 61% 66% 71% 91% 87% 91% 99% 93% 113% 128% 119% 112% 96% 94% 119% 105% 113% Pharmacy NA NA NA Fine Arts and Comm 113% 115% 114% 110% 109% 110% 109% 117% 123% Humanities 118% 122% 116% 113% 115% 110% 110% 125% 124% Sciences 93% 101% 100% 98% 93% 88% 89% 89% 95% Social Sciences 135% 121% 124% 117% 116% 105% 103% 107% 108% Notes: 1) Beginning with FY1991, no computing or indirect instruction adjustments are made. 2) Beginning with FY96, the College of Arts & Sciences replaces the Schools of Fine Arts and Comm., Humanities, Sciences, and Social Sciences, except for Computer Science and Speech Pathology & Audiology which moved to the Schools of Engineering and Education respectively. 3) Comparative costs reflect state appropriated and University income funds only. 4) Excludes School of Dental Medicine. 5) School of Pharmacy will begin offering classes in Fall 2005.

32 Table 11 Subtotal All Costs Through School Level Resources in Instruction, Public Service and Organized Research FY 1999 Through FY 2004 FY 1999 FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 College of Arts and Sciences Instruction $ 18,637,785 $ 19,729,959 $ 20,779,294 $ 21,611,546 $ 22,485,190 $ 22,331,686 Organized Research 324, , , , , ,259 Public Service 1,216,127 1,166,045 1,407,406 1,258,887 1,137,674 1,198,826 Total 20,178,452 21,234,677 22,584,260 23,343,611 24,039,923 23,939,771 Percent in Instruction 92.4% 92.9% 92.0% 92.6% 93.5% 93.3% School of Business Instruction $ 4,805,770 $ 5,131,567 $ 5,368,124 $ 6,171,644 $ 6,216,848 $ 6,383,197 Organized Research 101, , ,461 51,932 41, ,793 Public Service 437, , , , , ,626 Total 5,345,107 5,797,732 6,166,963 6,878,971 6,634,034 6,773,616 Percent in Instruction 89.9% 88.5% 87.0% 89.7% 93.7% 94.2% School of Education Instruction 5,156,430 5,435,910 5,636,480 6,304,894 6,514,191 6,526,966 Organized Research 25,057 12, , , , ,715 Public Service 425, , , , , ,962 Total 5,607,341 6,014,204 6,649,703 6,899,841 7,156,037 7,303,643 Percent in Instruction 92.0% 90.4% 84.8% 91.4% 91.0% 89.4% School of Engineering Instruction 3,624,245 3,820,693 4,244,741 4,654,994 4,521,244 4,571,053 Organized Research 85,528 33,434 59,372 89,020 91, ,902 Public Service 100, , , , , ,241 Total 3,809,949 3,975,887 4,422,624 4,866,090 4,796,843 4,811,196 Percent in Instruction 95.1% 96.1% 96.0% 95.7% 94.3% 95.0% School of Nursing Instruction 2,914,730 3,220,442 3,435,824 4,331,106 3,247,307 3,309,668 Organized Research 27,858 31,276 27,219 45,265 30,831 21,363 Public Service 101, ,262 68, , , ,596 Total 3,044,531 3,365,980 3,531,974 4,547,442 3,466,854 3,561,627 Percent in Instruction 95.7% 95.7% 97.3% 95.2% 93.7% 92.9% School of Pharmacy Instruction $ 5,901 $ 99,652 $ 398,607 Organized Research Public Service Total ,901 99, ,607 Percent in Instruction % 100.0% 100.0% Subtotal, the College and Schools Instruction 35,138,960 37,338,571 39,464,463 43,080,085 43,084,432 43,521,177 Organized Research 564, ,688 1,016,068 1,098,622 1,051,963 1,109,032 Public Service 2,281,804 2,491,221 2,874,993 2,363,149 2,056,948 2,158,251 Total 37,985,380 40,388,480 43,355,524 46,541,856 46,193,343 46,788,460 Percent in Instruction 92.5% 92.4% 91.0% 92.6% 93.3% 93.0% Other Direct Service Units Instruction Organized Research , , ,722 Public Service 975,438 1,290,239 1,200,607 1,114,505 1,078,167 1,063,658 Total 975,438 1,290,239 1,200,607 1,309,709 1,504,687 1,847,380 Percent in Instruction 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Total, SIUE as reported in Unit Cost Instruction $ 35,138,960 $ 37,338,571 $ 39,464,463 $ 43,080,085 $ 43,084,432 $ 43,521,177 Organized Research 564, ,688 1,016,068 1,293,826 1,478,483 1,892,754 Public Service 3,257,242 3,781,460 4,075,600 3,477,654 3,135,115 3,221,909 Total 38,960,818 41,678,719 44,556,131 47,851,565 47,698,030 48,635,840 Percent in Instruction 90.2% 89.6% 88.6% 90.0% 90.3% 89.5% Note - Creation of IERC added $330,308 in FY01 to the School of Education, the Subtotal, and the Total, all in organized research. - Institute for Urban Research had state support for the first time in FY02 introducing organized research expenditures in Other Direct Service Un Source: Discipline Unit Cost Studies, FY 1999 through FY 2004, (internal version).