Direct Expenses
Direct expenses are those expenses that are attributable directly to a resource unit. These expenses primarily included compensation, supplies and services.
Compensation Expenses
Compensation expenses include salary and benefit expenses associated with payroll for faculty, post docs, professional and scientific, merit and hourly employees. Employee benefits include both salary-driven benefits (ex: payroll taxes, retirement savings contributions) and non-salary-driven benefits (ex: health and dental insurance premiums). Compensation expenses are managed both within the General Fund and outside the General Fund. Compensation expenses managed within the General Fund are attributed directly to the secondary resource unit (department, institute, center, etc).
Supplies and Services
Supplies and services are provided by both external entities and internal service units. Some internal service providers charge units directly for the services through intramural accounting transactions. Three of the primary internal service providers are Facility Services, Utility Services, and Information Technology Services. Supplies and services expenses are managed both within the General Fund and outside the General Fund and are attributed directly to the department.
Facility Services
Facilities Planning and Management provides a variety of services to central campus and several outlying facilities. The services include (but not limited to) building access, building maintenance, custodial services, campus grounds and landscape services as well as building space management, planning, and design services. The expenses associated with providing a base-level of facility services for the university are included in the Facility Services expense pool which is allocated to primary resource units based on their proportional share of the university's total net assignable square feet (see "Allocated Expenses").
Units that request a service that is not funded from the Facility Services expense pool or request a level of service that is beyond the base-level of service are charged directly on a per rate basis. A listing of facility services and the responsibilities for the cost for these services can be found on the Facilities Planning and Management website.
Utility Services
The ISU Utility Enterprise provides electricity, heating, and cooling utility services to the university buildings on campus. The primary resource units are directly charged for the electricity, heating, and cooling utilities consumed within the building space they occupy. Utility rates for each of these utility services are established during the budget development cycle for the upcoming fiscal year (typically in February) and remain fixed throughout the fiscal year.
Utility consumption
All of the daily utility production at the ISU utility plant is consumed by the university. Most buildings have utility meters for measuring the buildings' electricity, heating and cooling usage. However, some buildings do not have meters for all the utility services provided to the building. Therefore, the utility consumption for buildings that are not metered is determined by the difference between the utilities produced by the utility plant and the utilities consumed in metered buildings.
The utility consumption of non-metered buildings is pooled into three separate utility pools -- one for each of the three utility services. The consumption associated with each of these pools is attributed to units that occupy non-metered buildings for that utility. The attribution is based on the unit's proportion of total non-metered net assignable square feet for that utility.
Example:
| January's total production of steam for heating | 70,000 tons |
| January's total steam consumption for metered buildings | 50,000 tons |
| January's steam consumption for non-metered buildings | 20,000 tons |
| Total square feet of buildings not metered for steam consumption | |
| Unit A occupies 6,000 square feet of non-metered buildings | 60% |
| Unit B occupies 3,000 square feet of non-metered buildings | 30% |
| Unit C occupies 1,000 square feet of non-metered buildings | 10% |
| Non-metered consumption attribution | |
| Unit A consumption of steam for non-metered buildings | 12,000 tons |
| Unit B consumption of steam for non-metered buildings | 6,000 tons |
| Unit C consumption of steam for non-metered buildings | 2,000 tons |
Utility Invoicing
Utility invoices are generated on a monthly basis and are based on the utility consumption of the prior month. For buildings that have multiple occupants, the utility consumption is pro-rated based on the net assignable square footage assigned to each of the building's occupants. Space within a building that provides services/resources for the benefit of the occupants such as cafes, copy centers, library reading rooms, circulation space, stairwells, restrooms, custodial closets and mechanical/electrical rooms, are excluded from the net assignable square footage for purposes of pro-rating utility consumption.
Example:
| Total square feet of Building A | 30,000 |
| General building space (stairwells, restroom, etc..) | 5,000 |
| Net assignable square feet (NASF) | 25,000 |
| Unit A occupies 12,500 or 50% of the NASF of Building A | |
| Unit B occupies 7,500 or 30% of the NASF of Building A | |
| Unit C occupies 5,000 or 20% of the NASF of Building A | |
| Utility cost attribution | |
| January's utility bill for heating utility for Building A | $15,000 |
| Unit A's utility cost for heating Building A | $7,500 |
| Unit B's utility cost for heating Building A | $4,500 |
| Unit C's utility cost for heating Building A | $3,000 |
Third Party Purchased Utilities
Utility services are also purchased from third-party utility companies for some university buildings. Facilities Planning and Management pays the invoices for these utility services on behalf of the occupants of the building and then, in turn, bills the cost of the utilities to the units that occupy the buildings.
Information Technology Services
Information Technology (IT) Services provides a variety of services to units across the university. The services include (but not limited to) voice and data network services, computer and desktop support services, web development services, enterprise administration system support services, test and evaluation services, file storage services, classroom and laboratory technology support, and email services. The expenses associated with providing a base-level of IT services for the university are included in the IT Services expense pool which is allocated to primary resource units based on their proportional share of the university's total employee FTE and student headcount (see "Allocated Expenses").
Units that request a service that is not funded from the IT Services expense pool or request a level of service that is beyond the base-level of service are invoiced directly on a per rate basis.
Student Financial Aid
Undergraduate and Professional Student Tuition Scholarships
Undergraduate and professional student tuition scholarships are awarded by both the Office of Student Financial Aid and by colleges and departments. The costs of the tuition scholarships awarded by the Office of Student Financial Aid are funded directly from the Central Student Financial Aid fund (see "Tuition Revenue" section). Colleges and departments also award tuition scholarships to undergraduate students and are directly responsible for the cost of the scholarship.
Graduate Student Tuition Scholarships
Graduate student tuition scholarships are awarded by both the Graduate College and by colleges/departments. The tuition scholarships awarded by the Graduate College are primarily used to support interdisciplinary graduate studies and the cost of these scholarships are the responsibility of the Graduate College. The tuition scholarships awarded by the colleges and departments are typically the responsibility of the graduate student's college of enrollment.
Graduate students who are at least on a half-time graduate assistantship are provided with a tuition scholarship. Graduate assistants seeking a PhD degree and graduate students enrolled in certain professional graduate programs are awarded a tuition scholarship to fund 100% of their tuition. Graduate assistants seeking a master's degree are awarded a tuition scholarship to fund 50% of their tuition.
Based on federal regulations, one of the primary conditions for allowing tuition scholarships on sponsored funding is that it must be the institution's practice to compensate students in non-sponsored activities similarly to students in federally sponsored funded activities. If tuition costs are allowed by a sponsored funding agency, the sponsor is required to fund up to 100% of the tuition scholarship for PhD students and certain professional graduate students on a half-time assistantship.
Other Expenses
Other expenses include costs associated with products purchased for resale, library acquisitions of books and journals, and other miscellaneous expenses that don't fall into the expense categories listed above.
Allocated Expenses
Administrative Service Centers
The direct expenses associated with the units that are included in the Administrative Service Centers are aggregated into six expense pools: Academic Administration and Support, Library, Information Technology Services, Student Services, Business Services, and Facility Services. These expense pools are allocated to each Resource Responsibility Centers proportionately based on their proportional share of building space, employee FTE and/or student headcount.
The Allocation of Expense Pools diagram illustrates the allocation of the Administrative Service Centers expense pools.
Academic Administration and Support Expense Pool
The expenses in the Academic Administration and Support expense pool are associated with central academic administrative units and support services that report to the Office of the Senior Vice President and Provost, and funded within the university's General Fund. Specifically, these units and services include:
- Office of the Senior Vice President and Provost
- General University Classrooms
- Academic Excellence Fund
- Faculty Senate
- Professional and Scientific Council
- Center for Excellence in Learning and Teaching
- Graduate College -- administration
- Graduate Minority Assistantship Program
- graduate student recruiting support
- graduate research assistantship support
- interdisciplinary graduate programs support
- Teaching Assistant Assessment Program (aka SPEAK/TEACH Program)
- Honors Program
- Institutional Research
- Program for Women in Science and Engineering
- Study Abroad Center
Allocation Methodology
The expenses in the Academic Administration and Support expense pool are allocated to primary resource units based on the units' proportion of a metric using faculty FTE and student headcount. The weights assigned to each are as follows:
1 - faculty full-time equivalent
1 - undergraduate student headcount
1 - graduate student headcount
1 - professional student headcount
For the purposes of this allocation, faculty FTE includes tenured faculty, tenure-track faculty, non-tenure eligible faculty and postdoctoral associates. Faculty FTE data takes into account all funding sources, excluding agency funding.
The Office of Institutional Research's October 31st employee FTE data from the prior fiscal year is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Academic Administration and Support expense pool is allocated using the Office of Institutional Research's October 2012 faculty FTE data.
For the purpose of this allocation, student headcount includes undergraduate, graduate and professional students. This includes both full-time and part-time students as well as on-campus and off-campus students.
The Office of the Registrar's prior fall term 10th day enrollment census data, as reported by the Office of Institutional Research, is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Academic Administration and Support expense pool is allocated using the Office of the Registrar's fall 2012 term's 10th day enrollment data.
Library Expense Pool
The expenses in the Library expense pool are associated with services offered by the University Library, and funded within the university's General Fund. Specifically, the services include:
- Library Administration and Support Services
- Dean's office
- Business Services
- Development Office
- Human Resources
- Information Technology Services (e.g., e-Library and public computer work stations)
- Collection and Technical services
- Reference and Instruction services
- Research and Access services
- Materials and Access budget
Allocation Methodology
The expenses in the Library expense pool are allocated to primary resource units based on the units' proportion of a metric using a weighting of employee FTE and student headcount. The weights assigned to each are as follows:
3 - faculty full-time equivalent
1 - staff full-time equivalent
1 - undergraduate student headcount
3 - graduate student headcount
3 - professional student headcount
For the purposes of this allocation, faculty FTE includes tenured faculty, tenure-track faculty, non-tenure eligible faculty and postdoctoral associates. Staff FTE includes professional and scientific staff, merit staff, and hourly staff (excluding students). Faculty and staff FTE data takes into account all funding sources, excluding agency funding.
The Office of Institutional Research's October 31st employee FTE data from the prior fiscal year is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Library expense pool is allocated using the Office of Institutional Research's October 2012 employee FTE data.
For the purpose of this allocation, student headcount includes undergraduate, graduate and professional students. This includes both full-time and part-time students as well as on-campus and off-campus students.
The Office of the Registrar's prior fall term 10th day enrollment census data, as reported by the Office of Institutional Research, is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Library expense pool iss allocated using the Office of the Registrar's fall 2012 term's 10th day enrollment data.
Information Technology Services Expense Pool
The expenses in the Information Technology Services expense pool are associated with central administrative and support units offered through Information Technology Services, and funded within the university's General Fund. Specifically, these units and services include:
- Information Technology Services Administration
- Academic Technologies
- classroom technology support
- instructional production
- creative services
- communications
- classroom applications
- collaborative technologies
- test and evaluation services
- high performance computing
- geographical information services
- Administrative Services
- Customer Services
- Network and Communications
- Security and Policies
- Systems and Operation
- data base support
- central systems support
- second level technical support
- file and print services
- OS support
- directory services
- University Information Systems
- Data warehouse
The expenses associated with the information technology services that are billed on a per-rate basis are not included in the Information Technology Services expense pool.
Allocation Methodology
The expenses in the Information Technology Services expense pool are allocated to primary resource units based on the units' proportion of the university's total faculty and staff full-time equivalent (FTE) and student headcount. The weights assigned to each are as follows:
1 - faculty full-time equivalent
1 - staff full-time equivalent
1 - undergraduate student headcount
1 - graduate student headcount
1 - professional student headcount
For the purposes of this allocation, faculty FTE includes tenured faculty, tenure-track faculty, non-tenure eligible faculty and postdoctoral associates. Staff FTE includes professional and scientific staff, merit staff, and hourly staff (excluding student employees).
Faculty and staff FTE data takes into account all funding sources, excluding agency funding. The Office of Institutional Research's October 31st employee FTE data from the prior fiscal year is used as the data source for this allocation statistic. For example, for fiscal year 2014, the IT Services expense pool is allocated using the Office of Institutional Research's October 2012 employee FTE data.
For the purpose of this allocation, student headcount includes undergraduate, graduate and professional students. This includes both full-time and part-time students as well as on-campus and off-campus students. The Office of the Registrar's prior fall term 10th day enrollment census data, as reported by the Office of Institutional Research, is used as the data source for this allocation statistic. For example, for fiscal year 2014, the IT Services expense pool was allocated using the Office of the Registrar's fall 2012 term's 10th day enrollment data.
Student Services Expense Pool
The expenses in the Student Services expense pool are those associated with central student administrative units and support services offered through the Division of Student Affairs, and funded within the university's General Fund. Specifically, these units and services include:
- Division of Student Affairs Administration
- Dean of Students Office
- Academic Success Center
- Student Disability Resources
- Office of Greek Affairs
- Judicial Affairs
- Lesbian, Gay, Bisexual, Transgender Student Services
- Multicultural Student Affairs
- National Student Exchange
- Student Assistance Services
- Student Support Services Program
- Enrollment Services
- Admissions Office
- student recruitment and retention
- student orientation
- Upward Bound program
- Educational Talent Search Program
- Office of Student Financial Aid
- Office of the Registrar
- Student Answer Center
- records and registration services
- Student Counseling Service
- International Students and Scholars Office
- Friendships International program
- English Conversation Program
- international student and scholar support services
- Margaret Sloss Women's Center
- Memorial Union
- Student Activities Center
Allocation Methodology
The expenses in the Student Services expense pool are allocated to primary resource units based on the units' proportion of the university's total student headcount. The weights assigned to each are as follows:
1 - undergraduate student headcount
1 - graduate student headcount
1 - professional student headcount
For the purpose of this allocation, student headcount includes undergraduate, graduate and professional students. This includes both full-time and part-time students as well as on-campus and off-campus students.
The Office of the Registrar's prior fall term 10th day enrollment census data, as reported by the Office of Institutional Research, is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Student Services expense pool is allocated using the Office of the Registrar's fall 2012 term's 10th day enrollment data.
Business Services Expense Pool
The expenses in the Business Services expense pool are those associated with central business administrative units and support services offered through the Division of Business and Finance, and funded within the university's General Fund. Specifically, these units and services include:
- Division of Business and Finance Administration
- Business Services
- Purchasing Department
- Office of Risk Management
- Bus Services (university's subsidy for CyRide bus system)
- Controller's Department
- Accounting Office/accounts payable
- Financial Accounting and Reporting Office
- Payroll Office
- Sponsored Programs Accounting Office
- Campus Organizations Accounting Office
- Department of Environmental Health and Safety
- Biosafety Program
- Emergency Response Preparedness
- environmental programs (restricted material management)
- health and safety services
- Human Resources Services
- Child Care Administration (provide assistance to ISU students and employees seeking child care information and services on the campus and in the community)
- employee benefits administration
- Employee and Labor Relations
- Employee Assistance Program
- employee professional development
- employee recruitment and hiring
- employee retirement advising
- workers compensation administration
- Department of Public Safety
- Police Division
- Treasurer's Office
- Accounts Receivables Office
- ISUCard Office
- University Museums
- Reiman Garden
- Iowa State Center
The expenses associated with the business services that are billed on a per-rate basis are not included in the Business Services expense pool.
Allocation Methodology
The expenses in the Business Services expense pool are allocated to primary resource units based on the unit's proportion of the university's total faculty and staff full-time equivalent (FTE). The weights assigned to each are as follows:
1 - faculty full-time equivalent
1 - staff full-time equivalent
For the purposes of this allocation, faculty FTE includes tenured faculty, tenure-track faculty, non-tenure eligible faculty and postdoctoral associates. Staff FTE includes professional and scientific staff, merit staff, and hourly staff (excluding student employees).
Faculty and staff FTE data takes into account all funding sources, excluding agency funding. The Office of Institutional Research's October 31st employee FTE data from the prior fiscal year is used as the data source for this allocation statistic. For example, for fiscal year 2014, the Business Services expense pool is allocated using the Office of Institutional Research's October 2012 employee FTE data.
Facility Services Expense Pool
The expenses included in the Facility Services expense pool are associated with facility services provided by Facilities Planning and Management, and funded within the university's General Fund. Specifically, the services include:
- Facilities and Planning Management Administration
- Central Capital Renewal (deferred maintenance) Fund
- Custodial Services
- routine vacuum, sweeping, dusting and mopping services
- routine restroom and locker room care services
- routine trash removal services
- recycle support services
- Campus Services
- campus grounds services
- snow removal services
- pest/wildlife management
- Space Management & Scheduling
- space management
- classroom scheduling
- Design and Engineering Services
- preliminary architectural and engineering design service
- project scope definition and rough funding estimates
- campus planning
- Building Maintenance Services
- routine preventative maintenance and repair of buildings and building furnishings (valued less than $1000)
- routine preventative maintenance and repair of building systems (valued less than $1000)
- Building Access Services (keys and building access cards)
- University Postal and Parcel Services
- Domestic water and sewer services
- Refuse services
- Fire protection services (university's subsidy of City of Ames fire protection services)
The expenses associated with the facility services that are billed on a per-rate basis are not included in the Facility Services expense pool. For a more comprehensive and descriptive listing of the services that are billed on a per-rate basis, please refer to the Facilities Planning and Management website.
Allocation Methodology
The expenses in the Facility Services expense pool are allocated to primary resource units based on the units' proportion of the general university's total net assignable square feet. The Facilities Planning and Management October 31st building space inventory data from the prior fiscal year is used as the data source for the allocation of the current fiscal year's Facility Services expense pool. For example, for fiscal year 2014, the Facility Services expense pool is allocated using the Facilities Planning and Management's October 31, 2012 building space inventory data.