These minutes reflect discussion and debate at a meeting of a committee of the University of Minnesota Senate or Twin Cities Campus Assembly; none of the comments, conclusions, or actions reported in these minutes represents the views of, nor are they binding on, the Senate or Assembly, the Administration, or the Board of Regents.

 

Minutes

 

Senate Committee on Finance and Planning

Tuesday, June 22, 2004

2:30 - 4:15

238A Morrill Hall

 

Present:

 

Charles Campbell (chair), Rose Blixt, David Chapman, Daniel Feeney, Steve Fitzgerald, Thomas Klein, Joseph Konstan, Cleon Melsa, Diane Parker, Charles Speaks, Kate VandenBosch, Susan Van Voorhis, Warren Warwick, Susan Carlson Weinberg

 

Absent:

 

none counted for a summer meeting

 

Guests:

 

none

 

[In these minutes:  (1) athletic finances and planning; (2) new University budget model]

 

 

1.         Athletic Finances and Planning

 

            Professor Campbell convened the meeting at 2:30 and turned to Professor Speaks for a report.

 

            Professor Speaks recalled that the Committee had asked him to serve as its representative on the Advisory Committee on Athletics subcommittee on finance and planning.  He is making a report today on the work of the subcommittee.

 

            The subcommittee met with Associate Director Liz Eull (the CFO) twice this spring and focused on the change in athletic department finances between the current year and next year. 

 

--          Revenues for next year are expected to be up about $12,000 (on a $47 million budget) but expenses are expected to be up by about $904,000, producing a budget "challenge" of about $892,000. 

 

--          Institutional allocation to athletics was $7.7 million 2003-04 (down from previous years) and it will drop another $500,000 next year.  The target for recurring institutional support is $5.7 million in 2007-08, predicated on the original legislative funds that were provided to support women's athletics in earlier years; this was the agreement negotiated between the athletic director and the President.  At the same time, athletics provides at least $7.5 million or more to the colleges in the form of tuition and fees paid for athletes.

 

--          For next year, the department has developed a balanced budget.  The department has dealt with the projected deficit through a combination of increased revenues (projected) and decreased expenditures.

 

--          The larger challenge is for 2005-06; expenditures could exceed revenues by as much as $1.5 - 2.0 million.  The issues:  there are few marginal options remaining for dealing with deficits; football revenues are probably close to maximum unless the team goes to a major bowl game (which would increase attendance and donor interest); men's hockey and women's basketball are likely generating the maximum amount of revenue that can be expected; men's basketball is a source of concern (projected revenue next year is expected to be down about $700,000 from this year); and there are currently 322.4 full scholarships awarded to athletes ($15,490 for resident/reciprocity students, $27,120 for non-residents).  The athletic department, the Advisory Committee on Athletics, and the subcommittee will have to engage difficult discussions about how to deal with the projected shortfall in 2005-06.  Will the department cut teams?  Reduce scholarships? Will there be pressure to rescind the reduction in institutional support?  (In the case of the latter, the subcommittee was assured there would be no pressure from the athletic department to do so.)

 

--          The dilemma for the department is that as long as it abides by the Regents' policy that calls for competing at the highest level, keeping the number of teams that it has, and emphasizing the importance of academics, it cannot make significant budget cuts.  But the department does not believe it is any longer possible to remain competitive in all 20+ sports and continue to shrink the budget.  They are contemplating more bus travel in the future (less flying) and are hoping the football team will increase revenues.  In all likelihood, the subcommittee, the department, and the Advisory Committee will return to discussions that were held when President Yudof was here.   Professor Speaks said he was sure those discussions would recur; he said he could not predict the outcome.  But Ms. Eull told the subcommittee that Mr. Maturi, the athletic director, would not ask the President to stop the reduction in the institutional subsidy (or increase the subsidy) for the coming year.

 

            Professor Campbell said he thought that non-resident tuition rates had been waived for the athletic department.  Professor Speaks said he did not believe they had.  [They have not.]

 

Professor Konstan said that one hears about the money flowing back to the colleges in tuition and fees, but if the 322 athletic scholarships were not being paid, could the colleges attract other students and obtain new non-University funds?  Could they replace the athletes?  Professor Speaks said it was a good question; in CLA, he said, the number of qualified applicants far exceeds the number of students who can be admitted and that if there were capacity in the college for another 322, presumably the student numbers could be increased accordingly.  He said he would guess that was true for the other freshman-admitting colleges as well.  If athletics disappeared, is there a fear that colleges would lose tuition revenue?  He said he did not believe they would.

 

Professor Chapman asked if the athletic department strategic plan extended beyond next year.  From everything they have heard, next year could be very tough for the University in general; there could be another budget cut.  Is there any indication that this is not a trend line?  Professor Speaks said he did not know.  The athletic department did hire a (very low-cost) consultant to assist in developing the strategic plan, of which he did not know the details.  He said, however, that it is difficult for him to comprehend talk about serious budget problems in the department at the same time they have a six-page document of capital improvements they want to make.  It may be that the capital projects will be funded through private donations, he added.

 

If these shortfalls will be a recurring theme, the Committee should take a hard stand with the administration to FIX IT, Professor Chapman said.  If it is only a one-time event, however, then the department and administration should work out a solution.  Professor Speaks said he did not believe it is a one-time phenomenon and said the subcommittee will want to discuss more draconian approaches.  The situation is back to where it was when President Yudof and Vice President Tonya Brown were here.  There were only three revenue sports; now women's basketball has emerged.  But ticket prices are as high as they can be, and the only room for growth in attendance is in football.  There are essentially no revenue streams left except for fund-raising.

 

The model is the revenue sport, where people pay cash for tickets, Professor Konstan said.  Is it possible to get people to come to other sports (give the tickets for free) and make money on concessions or other sources?  Is the University program different from other urban universities with similar sports?  It would be helpful to see if the University is overspending by comparison, or is short on contributions, etc.  Professor Speaks recalled the substantial report that Vice President Tonya Brown had provided to the Committee; the data demonstrated that the University of Minnesota was near the bottom of the Big Ten in fund-raising.  The subcommittee asked about the number of assistant coaches, per sport, and whether it was out of line with the Big Ten; it is not.  The big hope is for a new football stadium by mid-2008 that will turn football around and generate more revenue.  Professor Speaks said he did not know if that was based in part on the assumption that the athletic department would receive game-day parking revenue--and if it does, that would be an exception not made for any other University unit.  The last plan the Committee saw included use of parking revenue to help pay off stadium bonds, Professor Konstan said, so there would not be revenue for the general fund or for athletics.  [The plan calls for dedication of parking revenue to help pay off the parking costs associated with the stadium bonds.]

 

Professor Speaks said he was certain the subcommittee would have conversations about more draconian decisions, but he was not sure there would be a satisfactory outcome.  If the budget is short, how is it covered, Professor Speaks asked?  Probably a loan from central administration, Professor Speaks said.  And while the 04-05 budget is "balanced," no one knows what ticket-buyers will do.  The revenue projections are very conservative and there is no margin for error in the projections.

 

Are there lines of revenue not being exploited, Professor Konstan asked?  Apparel?  Shoe contracts?  Professor Speaks said he was certain that Mr. Maturi and Ms. Eull are exploring every available option.

 

From what he has seen, Professor Konstan asked Professor Speaks, if everything were OK with the budget tomorrow, and 2006-07 is an anomaly, would there be clear sailing after that?  Or are the plans just a patch?  Professor Speaks said he believed they were the latter.  He said he has not seen or read anything that convinces him an on-campus stadium will turn the situation around.  Mr. Klein said that athletic projections call for a continued reduction in the institutional subsidy; have they identified any vulnerabilities in their projected revenues?  The situation does seem an improvement from the past, where the subcommittee will now see the budget spreadsheets and the risks; is it getting information early?  Professor Speaks said he believes Mr. Maturi and Ms. Eull are very forthcoming, listen to the discussions, and want help identifying solutions.

 

With respect to the stadium, Professor Campbell said, the attendance figures used to calculate revenue projections were high, in order to pay for the stadium, so increased football attendance might not make a lot of difference.  Professor Speaks agreed, noted that there are different ways of counting attendance, and said that what one needs to know is the expected increase in revenue, not attendance.  Ms. VanVoorhis recalled that some of the increased revenue was to come from boxes; and from club seats that carried a very high price, Professor Konstan added.  Professor Campbell observed that the contract with Coca-Cola provided some income to athletics; Professor Speaks said he did not have those numbers.

 

What is the role of this Committee on the issue, Professor Chapman inquired.  In the past, it has not supported overruns in the budget.  It is possible the President might support overruns; what is the realistic role for the Committee?  Professor Speaks said he believed the Committee had an influence in getting information about the institutional subsidy for athletics to the University community and in examining the opportunity costs of that subsidy.  The Committee worked with President Yudof and Vice President Tonya Brown on taking serious steps to remedy the problem.  He said also believed the Committee played a role in getting the President and the athletic director to negotiate a new schedule to reduce the subsidy.  What should be the Committee's interest in the future?  It should continue to monitor the situation.

 

Professor Warwick said he was puzzled by the fact that people were arguing about the facts, not the assumptions.  There is an underlying assumption that intercollegiate athletics is a critical part of an educational institution--that one cannot have an educational institution without athletics.  THAT question needs to be answered first; if the answer is yes, it is critical, then one looks at how to operate the athletic program.  If the answer is no, then one asks if the institution should have an athletic program.  That question has not been argued.  Professor Speaks agreed that this is an important point.  The mere fact that a unit has expenditures greater than revenues is not the only question.  Many academic units in the University do not generate revenues but carry costs.  It is reasonable to ask Professor Warwick's question.  If one decides athletics is essential and a high priority, and that it must have high quality, competitive teams, one reaches a different answer to the question of a subsidy.  The Board of Regents has settled that question, he concluded.  Professor Campbell noted that the question had also been raised during the first round of stadium discussions and the President had made it clear that it was not on the table.

 

Professor Konstan made two points.  First, the Committee does not understand the externalities--would donors not give money to the University if the football team is not on television?  [A recent study by the Brookings Institution, commissioned by the NCAA, concluded that there was no relationship between winning and donations to the institution.]  Second, in terms of the projected budget problem, it almost equals the tuition increase on the scholarships that the athletic department must pay.  There would be less of a problem if tuition did not increase as much.  Professor Speaks said that the athletic department was taking tuition increases into account in its projections.

 

Universities have eliminated intercollegiate athletics and survived, Professor Chapman pointed out.  This Committee is not in a position to micro-manage the athletic budget.  If the question about athletics at the University is not on the table, and if the University should keep athletics, this Committee "should dump the issue."  There is a billboard effect, Mr. Klein cautioned; there is a place where things need to be in view, and this Committee helps to serve that function.  If the University cannot get the athletic budget under control, and is crying "poor" to the state about faculty and programs, but is hemorrhaging money to athletics, THAT is the discussion the Committee should have, Professor Chapman responded. 

 

Professor Konstan said he disagreed.  The issue of whether there will be athletics at the University should not be re-opened every time something happens.  The Committee was happy with the agreement to reduce the institutional subsidy to the Title IX level.  It is not healthy to go back to the beginning every time.  The Committee can discuss the impact of athletics, and reduction of the subsidy, but it should not say the University should not have athletics each time the subject comes up.  Professor Chapman countered that there was an agreement, worked out a few years ago, and the University should work with it.  Why is athletics revisiting that agreement now?  Professor Konstan pointed out that the athletic department is not asking for more money.  It is saying it will have to make cuts if it does not receive additional external funds.  Professor Speaks affirmed that the department is not asking for forgiveness or slowing down the decrease in the subsidy.

 

Then what is the problem, Professor Chapman asked?  If the Committee is happy, and athletics is not asking for a change, if we ignore it will the problem go away?  Professor Speaks said that he had two roles.  He was appointed by this Committee to serve on the subcommittee to provide oversight from this Committee.  He cannot solve the problems but will help if he can.  His primary role, however, is to keep an eye on the subsidy. 

 

Based on what he heard three years ago, Professor Feeney said, if football was a big revenue sport there would not be a problem.  Basketball and hockey are meeting expectations.  The problem is that football does not generate the revenues that are needed.  Professor Speaks agreed and recalled from Vice President Brown's earlier report that if football were to sell out every game, the increase in revenue (about $3 million) would not solve the problem.  The University has 25 sports (among the most in the Big Ten) and is among the lowest in fund-raising.

 

Professor Campbell thanked Professor Speaks for his report and for agreeing to continue to serve on the subcommittee.

 

2.         New University Budget Model

 

Professor Campbell turned next to the budget model.  He noted that the Academic Health Center Finance and Planning Committee (AHCFPC) had developed a set of budget principles that this Committee and then the Faculty Consultative Committee had amended and approved.  The AHCFPC has taken the next step and proposed a budget model to implement the principles.  It is up to this Committee, he said, to examine them carefully and decide what to recommend.  The AHCFPC committee expects that review; so does the Faculty Consultative Committee and the administration.

 

            According to the AHCFPC cover memo, "this model is based on the 'pay for what you use' and the 'proportional use' principles.  Basically, costs are assessed to consumers (colleges) of central services based on appropriate metrics including direct user fees for services rendered and proportional participation in the costs of central services and common goods based on their use profile (i.e., student service costs should be assessed based on the number of students; human resources costs should be assessed based on the number of faculty and staff; library costs should be based on the number of faculty and students).  Note that the model shows full attribution of all revenues generated by academic units [tuition, grants and ICR, other local revenues].  This is necessary to fully address what is embodied in the "Principles."  The goal is to promote efficient use of services and space, careful management of revenue streams, and a fair distribution of central costs based on appropriate metrics."  State funds and other income would be directed to central administration for central services/office (e.g., human resources, finance, student services, central administrative offices), common goods (e.g., libraries), facilities, central reserves, and for support of academic programs in the colleges.  Fringe benefit costs would be charged to colleges on the basis of actual costs, not a percentage of salaries.

 

            Professor Konstan made a number of comments.  He said he had a very strong reaction to the model but wanted to be constructive.  He said he was grateful to the AHCFPC for outlining the model but said he believed it was wrong and has a few key fatal flaws.

 

--          It does not adequately recognize that different types of "the same thing" cost different amounts.  Most AHC research has a higher compliance cost than most IT or CLA research (human and animal subjects, select substances, audits, etc.).  The same is true for health and safety concerns.

 

--          Teaching-related costs also differ dramatically for lots of reasons (size of classroom, technology, load on central advising, etc.) that don't average out across colleges

 

--          Library acquisition costs are much lower in certain fields than in others (e.g., literature versus nuclear medicine)--both overall and per capita.  More students does not equal a larger collection.

 

--          Information technology usage is probably not very closely proportional to number of people, while it is quite discipline-related.

 

There are many other examples, he said. 

 

There are also substantial externalities that this budget model simply does not recognize, Professor Konstan maintained:

 

--          Negative externalities:  the Najarian incident has cost immense amounts of money both centrally and in other research-heavy colleges because of required "overkill" steps to get back into good status with the federal government. 

 

--          Positive externalities:  these range from the availability of student employees for certain laboratories (subsidy of research colleges by undergraduate colleges) to the more complex interactions of University of Minnesota Physicians and the Academic Health Center with employee benefits.

 

 These are accounting-based, not mission-based, standards.  :

 

            --          Not everything that makes money is good. 

 

--          If research had to pay its true overhead cost (not just sponsored research, but all research) then little research would get done. 

 

--          Fringe benefit pooling is designed to achieve important social goals (which may be debated), but think of the other extreme where "Regents Scholarship" and even actual health care costs are attributed to the unit--what level of discrimination occurs there.  If a unit hires someone with a chronic disease, it would have to pay?

 

--          More core investments should be centralized.  Investment in people (training, benefits) and in facilities (construction standards) should not be controlled at the unit level.

 

This model also lacks the flexibility to respond to change, Professor Konstan said.  Consider the AHC financial crisis of a decade and more ago.

 

At the same time, the model points out some serious problems with the current system:

 

            --          The 100% crediting of tuition to units was (and is) a big mistake.

 

--          The University does not have a good mechanism to support "entrepreneurial" activities that have low incremental overhead but generate only small margins.  This is particularly important when the activity has a large goodwill or mission-related payoff.

 

--          The University does not do a good job using market forces to encourage

more efficient resource utilization.  Instead, it tends to follow a "regulatory" model that creates mandates (percentage of classrooms used inside/outside peak hours, standards for Facilities Management services, etc.). 

 

The University does need to do something to address these issues.  Professor Konstan said he would suggest a direction along these lines:

 

--          Back down to no more than 65% tuition to the colleges (this is closer to reality) with a reverse swap of central dollars to start at status quo.  But if a unit does more teaching, it would generate more money for the University and not just the unit.

 

--          Perhaps try to have a common rate across all revenue categories, a common percentage split between "retained" and "given to Central" funds, although research makes this hard.

 

--          In the long run, perhaps the percentage of tuition staying in the college should be 50%.

 

--          Perhaps there should be a rate break on internal taxes for entrepreneurial activities.

 

--          Allow colleges to swap scarce resources--let them trade class hours during heavy-use periods, for example.

 

--          Encourage service units to have tiered services; the University could provide a basic level and units could receive a rebate if they used a lower tier, or pay extra for a higher tier.  For example, Facilities Management could provide higher or lower tiered janitorial services at the granularity of a building.

 

--          The University needs to get to serious central planning in certain areas--tenure lines and buildings are two examples--which it has not done well.  In those areas, commitments can outlast the revenues by 30-40 years or more.

 

            Professor Speaks recalled that about two years ago, the Committee approved a statement, also approved by the Faculty Consultative Committee, that he read to the Board of Regents when he served as chair of this Committee.  Two of the bullets in that report were as follows:

 

"           --          We must adopt institutional priorities, priorities that clearly articulate what we want this great University to be; [and]

 

--          It is insufficient to say that our academic investments and institutional priorities must be in alignment; institutional priorities must drive our investment decisions, and we must assiduously avoid the reverse process in which our priorities are established by the investment decisions that are made[.]"

 

One reaction he has to this or any other budget model is to ask what are the values and priorities of the University?  Once those are identified, then a budget model can be adopted.  This model, however, is a spreadsheet approach and does not start with the questions of where the institution wants to put its money and where it wants to improve.  It is difficult to comment on any budget model, he said, until those questions are answered.

 

            Professor Speaks said he was also prompted by this budget model to re-read the report of the Budget Advisory Task Force report, now four and one-half years old.  The Task Force had broad representation, worked for the common good of the University, and did a good job.  It called for a report from the President within six months about what had been implemented.  There has never been such a report.  The Task Force talked about the same things as the AHCFPC.  The current president served on the Task Force, when he was provost, and he said he would still like to see a report.  The Task Force report was a blueprint on how to proceed.  One of its recommendations was implemented:  a Provost's Budget Advisory Committee was established--but in working for two years, it didn't do anything.  There needs to be a budget advisory committee that is active, that re-reads the Task Force report,  and decides what could be implemented (e.g., should there be a single tax).  The Task Force report did not address tuition attribution, which could be part of a tax system.  The goal is to obtain a system that is predictable.

 

            Professor Speaks said he was calling for several things.

 

--          A budget approach that follows an articulated set of goals of where the University wants to make investments; the budget model will flow from doing that.

 

--          An active budget advisory committee.

 

--          A report from the President.  The Task Force report was excellent but relatively little was implemented.

 

Mr. Klein said his concern about a budget oversight committee is that it would lead to more discussion without the authority to get facts and make tough choices the institution would support.  There is a recent book, The Price of Government, that started with a question about what the citizens (of the state of Washington) wanted.  It offers tough questions and a framework to make the agreed-upon answers stick.  No new budget model will work without a way to make the decisions stick, nor will any budget oversight committee work unless it has a way to get decisions made.

 

            Professor Feeney, a member of the AHCFPC that produced the proposed budget model, said the goal was to get items on the table, not to sell anything.  They wanted to identify ways to pay for things; one can have all the principles one wants but the units and the central administration must fund themselves.  The point here is to learn if there is agreement on where the money should go and where decisions should be made.  Should the central administration make the decisions and hand out the money, providing no transparency and no incentives?  Incentives for Managed Growth did add incentives.  One can say one does not like parts of this proposed budget model, but what is wanted?  He said he did not care if the Committee ripped this proposal apart, but he said he wanted something to come out of it that can be taken to the administration.  Professor Konstan supports a model where more money flows to the central administration to make decisions about.  A model could send more money to the units.  This is a big decision point and the Committee should decide what it wants.

 

            Professor Feeney said they realized that research could not pay for itself.  They did not run any numbers on this model to see if it was good or bad for the Academic Health Center; the goal was to have a budget system that was predictable.  The idea of the oversight budget committee, he pointed out, came from the Faculty Consultative Committee.  One question is how to provide an incentive to preserve resources?  Colleges have an insatiable appetite for money; cash flow drives the place.  How the money should be allocated is what this Committee should talk about.  The AHCFPC point is that there need to be incentives for the administration and for units in order to fund common goods and central expenses.  If this model will not do that, the Committee should identify one that will.

 

            Controlling expenses needs its own mechanism, Mr. Klein commented.  This Committee cannot identify the right amount of money for information technology, parking, and so on.  But it is possible to use benchmarks to help make the decisions.

 

            Mr. Fitzgerald said that the AHCFPC gets tremendous kudos for its work.  He also looked at the Budget Advisory Task Force report as well as the report from Professor French about the first year of IMG.  There is a body of works that address how to fund common goods but the University continues to circle around the question.  The budget principles brought to the Committee by the AHCFPC were good, but he said that the new budget model it has proposed does not accord with the principle calling for identification of institutional values.  Where are those values and priorities identified?  The University Plan and Performance reports starts with goals--makes qualitative statements and sets goals and priorities.

           

            Professor Konstan said that the model was not that far apart from the view that goals are needed; it gets a number of things right.  On space utilization, for instance, it calls for a unit to pay more for additional space or receive less money.  But that strategy does not make sense in other categories.  The University does not want to create incentives to decrease the number of students (e.g., charging the costs of the library in part based on the number of students is a mistake) or the amount of sponsored funds or the number of employees.  The University should not throw all the funds into the units and then charge them for use.  Rather, non-revenue-producing units should be directly funded at an appropriate level (e.g., the libraries, classrooms, human resources, other common goods) and then there should be oversight.  He said he would tie budgets to faculty lines in the sense that if the University is going to fund a faculty line, it should also have the space and other things needed but the unit should not have to worry about being taxed for the position.  A dean should not worry about ill effects of an increased number of students such as a concomitant larger bill for the libraries.

 

            In order to manage demand, Professor Konstan said, the University can make units pay for some things that are purchased in a distributed way (e.g., copying), and perhaps space and a few other large resources where it makes sense.  More important, however, is to separate the core functions of the University from that list; the costs of those activities should not be itemized for the units.  Where other things can be itemized to encourage efficiency, they should be.

 

            Professor VandenBosch noted that the St. Paul campus had recently completed a comprehensive space audit.  The question was how much space a unit is using versus what it is expected to use given a certain level of productivity.  But it is difficult to deal with space as something someone owns:  If a college has a lot of space but uses it inefficiently, does it make sense to allow the college to trade it away and receive money in return?  The University has never reached that point, Professor Konstan said, and they cannot even achieve it with departments in his college.  Imagine what would happen if the President tells a college the University will take space away from it.  The market creates an inefficient system to reallocate space compared to the management of space, but if the administration will not manage space, the market is the second-best alternative.

 

Mr. Fitzgerald commented that a prerequisite to discussion of trading space is the question of how well it is used; there is no measure to define utilization.  They do a great deal of measuring with respect to the use of classrooms, but there are disincentives to managing space.  That can be a huge trap, Mr. Klein responded, because it will not be possible to define utilization in a way that all agree is fair.  If one uses the market, however, to let units reach an agreement, one need not worry about predefining utilization.  If the allocation of space has inefficiencies built into it, Mr. Fitzgerald responded, then the market will only move inefficiencies around.  There are methods that can be used to measure utilization.  Ms. Weinberg noted that the University developed a facilities model that is used across higher education and is moving in the right direction in re-creating the office of space management.  The University has decided it needs to more investment into how it uses space.  She also agreed with Mr. Fitzgerald that there is a need for standardization, such as comparing offices in Folwell with offices in IT.  Until there is the same square footage allocation for the same uses, it will be impossible to correct the system.

 

            This confuses equity with efficiency, Professor Konstan maintained.  It is possible to get to efficiency without dealing with equity.  He said he did not believe there is a definition of the good use of space.  Equity can be dealt with by management; efficiency is a market process.  He said he feared the University could not implement this model because, with three levels of administration, units may not be confident they would receive money in return for putting space on the market.  One could check ebay to find out where an office is available, Mr. Klein joked. 

 

            Geography is a real constraint, Professor Campbell said.  Space will be traded at the boundaries.  To revise space use requires renovation or building, but people still expect that their space will be near their department, not a quarter-mile away.

 

            Mr. Klein reported that he had asked a colleague at another institution about this issue; he thought space was the most contentious issue in budget models.  Until space use is quantified, it will be tough to incorporate it in a budget model.

 

            Professor Feeney said that they purposefully remained vague about space in the budget model.  They wanted to keep the model at a high level, to affect where dollars flow and how expenses are charged.  They talked about tiered space expense but decided that was an administrative matter.  They also did not want those who are in new space to be paralyzed by charges; they also recognized that Physics is in a 1920s building.  Should a department in new space, that got what it wanted, pay more?  His concern, he said, is inertia--the University will not act on the recommendations, will do nothing, and will continue to make fixes on the margin.  He said he believed the administration is receptive to change; the Committee should not miss the opportunity.

 

            Mr. Klein asked if it might be more effective for the Committee to talk about one or two key pieces of the model, such as the IRS.  If it could address these few issues would that resolve the fundamental questions?  It might be possible to get further by focusing on one part of the model and not take on the whole model.  Professor Feeney said his paradigm is that groups generate revenue differently and institutional taxes are regressive.  There is a need to identify metrics and the Committee can argue over what makes sense.  If there is to be a tax, central services and core values must be taken care of.  He recalled that Vice President Pfutzenreuter said he liked the idea of sending all revenues out to units and then taxing back what is needed.  The question then is what criteria are used to set taxes.

 

            People hate taxes they see, Professor Konstan commented.  It is best if the model has no taxes after the funds are received by the colleges.  There should be decisions on tuition, ICR, and so on, negotiations up front, the amounts carved off, and the University will then be happier and more productive.  Services will be there to use and units need not pay for them--all get the same core, such as the libraries and classrooms.  In some areas incentives can be used so that units can elect to receive more or less of the service or good.  With the proposed model, the deans can all run the numbers and see what works best for them and then argue over the formula to "get a good deal" for their college.

 

 

            The University is moving to seeing more things as common goods, Ms. Blixt said (e.g., Internet connections, payouts for accumulated vacation).  There are things that need to stay common goods, but the budget system would be easier if units knew what was coming off the top.  She said she would like to see a simpler system. 

 

            If there is a major change in the system, it must be budget neutral to begin with, Professor Campbell said, in order to avoid gaming the system.  The University is dealing with a 15% budget cut and it must deal with the perceptions that it has changed focus (changed programmatic priorities).  There was a $100-million budget challenge even without the cuts, and some of that will continue.  The University is retrenching and reallocating so there is a mechanism for support for new priorities and programs.  THAT is a central function and it is not clear where it would operate in this model.  In order to work, this model allocates central funds and what units must buy at time X, and the University will have a distribution at that time that reflects values and current priorities.  As priorities change, there must be a mechanism to get money across boundaries.

 

            The University needs inflation, Professor Konstan said.  That was the solution; the University did not need to impose cuts because giving a unit no increase or increases less than inflation was making a decision.  That could be built into the University:  units could be required to take 2% cuts every biennium and then allowed to propose 4% increases.  He said he did not believe there would ever be a fair solution to the budget model; those units that start rich and powerful will stay that way.  The best that can be done is try to get all units to be efficient, and as the University receives funds it makes investments where it decides best.

 

            Professor Campbell said this had been an excellent discussion, although the Committee was not at the point of taking action.  Professor Feeney urged that those who had strong reactions to the document to work it over.  The Committee must get to something it can agree on and move forward.  This is the "staunch allocation model," but there is a central-allocation model.  He asked Committee members to work on the model.  Professor Campbell said the Committee owed a great deal of appreciation to Professor Feeney and his AHCFPC colleagues for getting the topic on the table in a clear way so that the Committee can chew on it.

 

            Professor Campbell adjourned the meeting at 4:30.

 

                                                                        -- Gary Engstrand

 

University of Minnesota