LOOKING INTO THE UC BUDGET -- Report #16 (e-mail version) by Charles Schwartz, Department of Physics, University of California Berkeley, CA 94720. 510-642-4427 January 10, 1995 SUMMARY This Report presents a collection of data, for each of the individual UC campuses as well as for the whole University system, showing detailed expenditure patterns over the past four years of budget shortages. This allows one to see the operative priorities of the University's leaders with more clarity than has been previously available - and to see how these facts contradict their professed values for this institution. Academic programs are separated into three major sectors: the Health Sciences; Other Major Professional Schools; and All Other Academic Programs (mostly Letters & Science.) Fund sources are distinguished as either Restricted (mostly sponsored research) or Unrestricted (under the Regents discretion.) Expenditures for upper level Administration are also examined. (See the Appendix for technical notes.) The simplest way to read the tables below is to look at the last column of numbers, which show the percentage change, up or down, from fiscal year 1990-91 to 1993-94, in each expenditure category. Overall, (see "UC TOTAL") the big "winners" have been Research and the Health Sciences (up 12% to 27%); Administration has also been a winner (up 4%); while the big loser has been Unrestricted funding of L&S programs - which includes most all of undergraduate instruction at the University (down 7%.) UC TOTAL - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 2256.624 2381.241 2491.054 2526.991 +12.0% Restricted funds 586.155 623.754 670.453 677.909 +15.7% Total Amount 2842.779 3004.995 3161.507 3204.900 +12.7% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 225.099 219.379 220.506 217.748 - 3.3% Restricted funds 115.546 125.827 136.841 146.895 +27.1% Total Amount 340.645 345.206 357.347 364.643 + 7.0% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 1241.318 1222.152 1201.784 1158.639 - 6.7% Restricted funds 453.566 503.118 539.093 567.790 +25.2% Total Amount 1694.884 1725.270 1740.877 1726.429 + 1.9% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 793.071 810.826 809.314 816.905 + 3.0% Academic Admin. 136.792 141.132 138.144 148.394 + 8.5% Total Amount 929.863 951.958 947.458 965.299 + 3.8% UC BERKELEY - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 14.162 14.338 15.238 15.274 + 7.9% Restricted funds 8.985 10.619 12.076 11.442 +27.3% Total Amount 23.147 24.957 27.314 26.716 +15.4% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 76.924 75.071 73.231 73.457 - 4.5% Restricted funds 58.271 61.478 68.652 70.344 +20.7% Total Amount 135.195 136.549 141.883 143.801 + 6.4% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 240.218 232.277 237.484 231.845 - 3.5% Restricted funds 117.518 123.820 129.768 125.559 + 6.8% Total Amount 357.736 356.097 367.252 357.404 - 0.1% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 98.696 99.024 96.131 98.804 + 0.1% Academic Admin. 14.202 15.253 16.198 17.875 +25.9% Total Amount 112.898 114.277 112.329 116.679 + 3.3% UC DAVIS - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 377.228 429.024 471.425 486.816 +29.1% Restricted funds 61.114 61.816 59.768 59.656 - 2.4% Total Amount 438.342 490.840 531.193 546.472 +24.7% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 30.365 28.323 27.377 26.986 -11.1% Restricted funds 7.530 8.089 10.244 10.146 +34.7% Total Amount 37.895 36.412 37.621 37.132 - 2.0% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 181.579 173.843 162.431 156.945 -13.6% Restricted funds 51.113 59.350 71.970 77.920 +52.4% Total Amount 232.692 233.193 234.401 234.865 + 0.9% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 81.488 80.124 79.960 76.103 -6.6% Academic Admin. 21.675 21.967 22.225 22.056 +1.8% Total Amount 103.163 102.091 102.185 98.159 -4.9% UC IRVINE - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 270.705 277.003 260.226 245.515 - 9.3% Restricted funds 32.058 30.015 32.709 36.441 +13.7% Total Amount 302.763 307.018 292.935 281.956 - 6.9% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 16.984 18.032 19.203 19.754 +16.3% Restricted funds 5.028 6.024 7.261 6.960 +38.4% Total Amount 22.012 24.056 26.464 26.714 +21.4% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 98.269 100.676 98.838 95.361 - 3.0% Restricted funds 31.589 33.152 37.899 37.639 +19.2% Total Amount 129.858 133.828 136.737 133.000 + 2.4% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 48.475 49.163 45.790 47.523 - 2.0% Academic Admin. 22.646 23.603 23.153 25.293 +11.7% Total Amount 71.121 72.766 68.943 72.816 + 2.4% UC LOS ANGELES - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 627.046 617.531 619.003 639.880 + 2.0% Restricted funds 153.224 167.095 182.675 182.325 +19.0% Total Amount 780.270 784.626 801.678 822.205 + 5.4% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 68.662 66.383 66.711 64.585 - 5.9% Restricted funds 28.458 32.410 32.772 34.682 +21.9% Total Amount 97.120 98.793 99.483 99.267 + 2.2% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 219.097 213.296 213.393 194.801 -11.1% Restricted funds 61.286 64.058 65.275 65.011 + 6.1% Total Amount 280.383 277.354 278.668 259.812 - 7.3% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 166.976 169.996 162.066 162.601 - 2.6% Academic Admin. 36.037 32.865 28.404 31.172 -13.5% Total Amount 203.013 202.861 190.470 193.773 - 4.6% UC RIVERSIDE - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 2.438 2.529 2.434 2.507 + 2.8% Restricted funds 1.470 1.468 1.468 1.559 + 6.1% Total Amount 3.908 3.997 3.902 4.066 + 4.0% >>> OTHER MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 8.676 8.977 10.207 9.804 +13.0% Restricted funds 0.723 0.843 1.563 4.069 -- Total Amount 9.399 9.820 11.770 13.873 +47.6% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 84.518 83.673 81.304 75.372 -10.8% Restricted funds 19.259 20.538 22.483 24.369 +26.5% Total Amount 103.777 104.211 103.787 99.741 - 3.9% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 26.245 27.884 27.044 26.957 + 2.7% Academic Admin. 4.274 4.008 3.832 3.821 -10.6% Total Amount 30.519 31.892 30.876 30.778 + 0.8% UC SAN DIEGO - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 338.782 363.986 391.027 395.423 +16.7% Restricted funds 94.042 100.784 106.876 106.302 +13.0% Total Amount 432.824 464.770 497.903 501.725 +15.9% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 139.863 140.207 138.773 135.526 - 3.2% Restricted funds 96.343 105.639 115.919 130.062 +35.0% Total Amount 236.206 245.846 254.692 265.588 +12.4% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 68.506 71.056 70.463 70.036 + 2.2% Academic Admin. 16.178 17.718 17.108 18.618 +15.1% Total Amount 84.684 88.774 87.571 88.654 + 4.7% UC SAN FRANCISCO - CURRENT FUNDS EXPENDITURES >>> HEALTH SCIENCES ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 626.263 676.830 731.701 741.576 +18.4% Restricted funds 235.262 251.957 274.881 280.184 +19.1% Total Amount 861.525 928.787 1006.582 1021.760 +18.6% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 104.122 117.989 118.393 114.312 + 9.8% Academic Admin. 10.674 11.159 12.769 16.062 +50.5% Total Amount 114.796 129.148 131.162 130.374 +13.6% UC SANTA BARBARA - CURRENT FUNDS EXPENDITURES >>> MAJOR PROFESSIONAL SCHOOLS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 23.488 22.593 23.777 23.162 - 1.4% Restricted funds 15.536 16.983 16.349 20.694 +33.2% Total Amount 39.024 39.576 40.126 43.856 +12.4% >>> ALL OTHER ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 103.795 101.761 98.597 95.651 - 7.8% Restricted funds 29.563 32.874 34.848 34.373 +16.3% Total Amount 133.358 134.635 133.445 130.024 - 2.5% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 35.193 34.387 33.167 34.254 - 2.7% Academic Admin. 7.640 8.664 9.078 8.911 +16.6% Total Amount 42.833 43.051 42.245 43.165 + 0.8% UC SANTA CRUZ - CURRENT FUNDS EXPENDITURES >>> ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 76.265 80.109 78.343 73.887 - 3.1% Restricted funds 16.687 20.349 23.396 25.497 +52.8% Total Amount 92.952 100.458 101.739 99.384 + 6.9% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 21.699 22.494 22.573 24.432 +12.6% Academic Admin. 3.466 5.895 5.377 4.586 +32.3% Total Amount 25.165 28.389 27.950 29.018 +15.3% UC SYSTEMWIDE/OP - CURRENT FUNDS EXPENDITURES >>> ACADEMIC PROGRAMS ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Unrestricted funds 97.714 96.310 92.621 99.251 + 1.6% Restricted funds 30.208 43.338 37.535 47.360 +56.8% Total Amount 127.922 139.648 130.156 146.611 +14.6% >>> ADMINISTRATION ($ Millions) 1990-91 1991-92 1992-93 1993-94 Net Change Inst. Support 141.671 138.709 153.727 161.883 +14.3% Academic Admin. -- -- -- -- -- Total Amount 141.671 138.709 153.727 161.883 +14.3% APPENDIX - TECHNICAL NOTES The source of all this data is, "University of California Campus Financial Schedules," published each November by UC's Office of the President (UCOP). These are Current Funds Expenditures. The present study expands upon earlier work presented in my Report #13; and the disaggregation of expenditure categories and campuses is essential to uncovering the most interesting results. "Academic Programs" cover the accounting categories: Instruction (excluding University Extension and Summer Session), Research, Public Service, Academic Support, and Teaching Hospitals. These are separated into three groupings: "Health Sciences" (Schools and colleges of Dentistry, Medicine, Nursing, Optometry, Pharmacy, Public Health and Veterinary Medicine, along with their associated hospitals, clinics and institutes); "Other Major Professional Schools" (Schools and Colleges of Architecture, Business & Management, Education, Engineering, Law and Social Welfare); and the rest (mostly "Letters & Sciences") is under "All Other Academic Programs." Unrestricted funds are those - like State General Funds, student fees, income from UC's hospitals and clinics - whose allocation is under the discretion of the Regents; Restricted funds are those - like research contracts and grants from the Federal Government or gifts, grants and contracts from private sources - where the money must be used for the purposes specified by the outside donor. "Administration" covers the two accounting categories called Institutional Support and Academic Administration (a sub-category of Academic Support in the University's accounting system.) In accordance with earlier discussions, these figures represent the total actual expenditures for these categories, that is, they include the Transfer (Recharge) amounts. Most all of these funds are Unrestricted, so I have not bothered with that separation. In earlier communications, UCOP has objected to my grouping Academic Administration, which covers the expenditures of Deans on their immediate offices, with Institutional Support, which is under the jurisdiction of Chancellors. However, from the data collected above one sees that the expenditures for Academic Administration, compared to those for Institutional Support, vary greatly from campus to campus (from a low of 14% at UCSF to a high of 53% at UCI.) Furthermore these expenditures have varied over the years in significantly different ways, from one campus to another. Therefore, it seems appropriate to include this portion of administrative spending. The fiscal year 1989-90 is generally cited as the last year of "normal" State funding for the University; however, UCOP sometimes uses 1990-91 as the base year - for example in the February 1994 report to the Regents on the impact of budget reductions. In 1990-91 the University implemented a 5% increase in salaries and wages, so that was an "up" year for most expenditure data, and I have chosen this as the base year for the present study.