ALLOCATION METHODOLOGIES
Revenue
Indirect Cost Recovery (through FY2003)
• Revenue attributed to units broken down as follows:
- 67% directly to units which receive award*
- 13% to PI named in grant document
- 19% to VPR&PS - a portion for a strategic fund for new initiatives and a portion to OSR
- 1% to UNH Library
* - for grants where a PI resides in a unit other than the unit which received the grant, the suggested breakdown of the 67% is as follows (these %'s are subject to negotiation among units):
- research faculty - home unit receives 5% and host unit receives 62%
- formula funded faculty - home unit receives 15% and host unit receives 52%
- instructional faculty - home unit receives 25% and host unit receives 42%
Indirect Cost Recovery (beginning in FY2004)
• Revenue attributed to units broken down as follows:
- 66.5% directly to units which receive award*
- 13% to PI named in grant document
- 18.5% to VPR&PS - a portion for a strategic fund for new initiatives and a portion to OSR
- 2% to UNH Library
* - for grants where a PI resides in a unit other than the unit which received the grant, the suggested breakdown of the 66.5% is as follows (these %'s are subject to negotiation among units):
- research faculty - home unit receives 5% and host unit receives 61.5%
- formula funded faculty - home unit receives 15% and host unit receives 51.5%
- instructional faculty - home unit receives 25% and host unit receives 41.5%
State Appropriations
• approximately 28% allocated to primary mission units (PAU's) (research/public service)
• approximately 20% allocated to Library
• approximately 22% designated for the University Fund which is intended for new initiatives and to stabilize a
unit that is critical to the institution but is not in the economic position to achieve a breakeven
budget after showing success in entrepreneurial efforts. 100% of this fund will be used to
balance unit budgets during the transition to RCM. The "balancing adjustment" remains a
fixed component of each unit's budget.
• 30% of State Appropriations allocated to academic and research units based on their
share of total faculty salaries.
Other Revenue
• Attribute to unit that incurs the expenses which generate revenue.
• Include auxiliaries, internally designated gifts, etc.
Tuition and Financial Aid
• 1% of undergraduate net tuition attributed to the Library (beginning in FY04, 2% is allocated to the Library).
• 15% of prior year gross undergraduate tuition revenue generated by DCE students taking credit courses taken of the top of total undergraduate gross tuition and attributed to Academic Affairs (DCE).
• 100% of the remaining undergraduate tuition attributed to units based proportion of weighted credit hours taught
• CEPS undergraduate credit hours weighted at 1.5 and COLA at .8 to reflect differential costs of instruction.
• Net tuition is gross tuition revenue less institutional financial aid
• No distinction made between in-state and out-of-state tuition
• Credit hour averaging based on prior two calendar years' activity - to smooth out the effects of enrollment changes
• Differential tuition - major/home college
• 2% of graduate tuition allocated to Library beginning in FY04
• 2% of summer tuition allocated to Library beginning in FY04
• Graduate continuing fees - major/home college
• Graduate tuition and financial aid directly to unit where student enrolled
• DCE receives all DCE non-credit tuition income
• Special deals may be negotiated between units where prescribed formulas do not appropriately match revenue with expense.
Interest Income
• Revenue attributed to General Administration
Expenses
Personnel
• Direct costed to unit employed (include salary and fringe benefits)
Facilities
• Full cost of space allocated to unit that occupies that space
• Business Affairs Auxiliaries (Housing, Dining, New England Center and Whittemore Center Arena) pay share of facilities services costs based on a contracted rate with Facilities Services
• Remaining Facilities Services costs distributed to all RC units (less Business Affairs Auxiliaries) on the basis of Net Square Footage controlled.
• Exceptions to the Net Square Footage charges:
Farm properties pay 17% of full NSF rate per square foot due to their location and levels of service provided.
Student Affairs Auxiliaries are exempt from R&R charges because they pay those costs directly.
UNHM and NHPTV are only responsible for paying their share of Facilities Services administrative costs because they pay all other costs directly (utilities, maintenance, housekeeping, etc.)
General Overhead
This category of expense includes General Administration, Computing and Information Systems, Student Affairs, and the Office for Vice President for Research and Public Service. These costs will be allocated to all units based on a formula of 1/2 total revenues and 1/2 total salaries/wages expense. Revenues exclude those which are designated for subcontracts, financial aid, indirect costs and equipment paid from grants as well as those designated for debt service payments. Endowment income is also excluded.
• UNHM, Cooperative Extension and NHPTV payroll and revenue are weighted at .5 due to their relative reliance on central services as compared to other units.
Academic Affairs Overhead
This category of expense includes Academic Affairs departments such as Registrar's Office, Admissions, Financial Aid Office, Provost Office, Enrollment Management, Advising Center and the Faculty Senate among others. These costs will be allocated to all academic units based on a formula of 1/2 total revenues and 1/2 total salaries/wages expense. Revenues exclude those which are designated for subcontracts and equipment paid from grants as well as those designated for debt service payments. Endowment income is also excluded.
• UNHM payroll and revenue is weighted at .5 due to their relative reliance on central services as compared to other units.
