OHIO BOARD OF REGENTS

Resource Analysis Documents for
April 18, 1997 Meeting

Presentation of the Resource Analysis Simulation Results Using the OSU Data

Data for the OSU RA simulations was for fiscal year 1995, Total Actual expenses, and included summer and fall enrollments only.

The cost category Academic Administration was not included in Schedule 5, so, for the main campus only, we summed Academic Administration from the UIS Schedule 5 to the campus level and allocated it as a Schedule 4A cost category. Academic Administration is about 5% of total cost at OSU main campus.

Professional Level enrollments in medical programs are organized by student, rather than by student/course section combination. Each student is enrolled in only one (fictitious) course section each term for all of their credit hours. This course section has no instructors. Moreover, the departments which offer the fictitious course section also offer some regular courses which do have instructors. In the simulations the result is that very little Instructor’s Salary is allocated directly to Professional Level medicine, and in those simulations in which departmental overhead is also allocated by Instructor’s Salary, Professional Level medicine gets very little departmental level overhead allocated as well. Since medicine is the largest part of the Professional Level at OSU, the result is that Professional Level gets significantly less cost allocated to it. The residual effect is that the other levels have higher costs, compared to the UIS cost allocation. In UIS, Total expenses, Professional Level costs at OSU are nearly 20% of total cost. Remember though, medicine is where the largest part of Restricted expenses occur, so the percentage would be smaller in Unrestricted expenses.

As a remedy for the simulation, we only did those simulations in which the department overhead is allocated based on credit hours rather than salary. Since we only had summer and fall enrollments, this turns out to be Simulations 3 and 11 for the main campus. For the branches, I ran Simulations 2 and 12.

About one third of the course sections on OSU main campus are Individual Studies. Individual Studies seems to be big business at most institutions.

At the branch campuses, with the exception of Agricultural Technical Institution, the data for each campus is organized as a single department.

Here are the results:

Main Campus
Simulation 3 (Instructor’s Salary by CCR and SCR, Schedule 5 by CCR and SCR, instead of Salaries, no special treatment for Individual Studies)

Main Campus

Simulation 11 (Instructor’s Salary by CCR and Range of SCR, Schedule 5 by CCR and SCR, instead of Salaries, no special treatment for Individual Studies)

Branches
Simulation 2 (Instructor’s Salary by CCR and SCR, Schedule 5 by Instructor’s Salaries, no special treatment for Individual Studies)

Branches
Simulation 12 (Instructor’s Salary by CCR and Range of SCR, Schedule 5 overhead uses Instructor’s Salary for the CCR simulation, instructors who teach Individual Studies have their salaries allocated based on number of courses)

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Last updated August 19, 1997