Notes about the 2012 Expenditure Study

There is a distinction is made between "Cost" and "Expenditure." The numbers provided are averages
1. of expenditures per FTE in 2011-12 which may not reflect the actual cost of adding more FTEs.
The amount of state support per FTE is calculated by subtracting the net tuition amount from the
2. expenditure per FTE. This does not represent state funding per FTE.

To determine a net tuition amount per student, the study adjusts for the tuition waivers and tuition
money that goes directly to the institutions financial aid programs. For a student that pays tuition, a
percentage (for details, see below) of their payment goes to the schools financial aid program. Also, a
school is allowed to offer tuition waivers that account for a percentage (for details, see below) of their
tuition revenue, meaning this revenue is not collected. To calculate a more accurate state support per
FTE amount, it was important to remove the diverted money and forgone revenue from the tuition
and operating fees amount. For details about waivers, see the institutions' TECM reports submitted
annually to LEAP and the more detailed reporting that is a special required higher education
3. accountability report in the biennial budget request submittal.
This files provides an average expenditure per undergraduate and graduate FTE along with
expenditures for engineering and nursing FTEs to represent the expenditure associated with STEM or
high employer demand FTEs. The institutions are prepared to answer specific questions for other
4. programs if the need arises.
Expenditures for programs were calculated by looking at expenditures by college. Colleges typically
include multiple departments and programs. A department-level expenditure study would require a
5. new financial system for any useful results.

School
CWU
EWU
TESC
UW
WSU
WWU
CTCs

Financial
Aid
deduct
4%
4%
4%
5%
4%
4%
3.5%

Waiver
rates
10%
11%
10%
21%
20%
10%
35%

Data Sources:
Expenditure data for CWU, EWU, TESC, WWU and CTCs came from AFRS.
WSU and UW calculated expenditure data, using AFRS data, in order to account for faculty
time spent on research.

Expenditure by program area (Engineering, Nursing, Remedial) calculated by each institution.

Central

Eastern*

Evergreen

Expenditure per UG FTES

Net Resident UG Tuition Level
Approximate amount of state support per UG

$
$
$

8,886 $
5,270 $
3,616 $

8,807 $
4,996 $
3,812 $

11,203
5,281
5,922

Expenditure per Grad FTES

Net Resident GR Tuition Level
Approximate amount of state support per GR

$
$
$

12,173 $
6,250 $
5,923 $

12,065 $
6,965 $
5,100 $

15,347
5,918
9,429

Expenditure per UG Engineering FTE

Net Resident UG Tuition Level
Approximate amount of state support per engineering student

$
$
$

13,002 $
5,270 $
7,732 $

13,421
4,996 $
8,425 $

Expenditure per UG Nursing FTE

Net Resident UG Tuition Level
Approximate amount of state support per nursing student

N/A
$
$

Expenditure per remedial FTE

Net Resident UG Tuition Level
Approximate amount of state support per remedial student

$
$
$

N/A
-

$
$

3,675 $
$
$

N/A
N/A

$
$

2,722
4,996 $
$

N/A
-

*Eastern Washington University is the only comprehensive university to offer degrees in Mechanical Engineering and Electric
degree in Mechanical Engineering Technology.

Western

Washington

Washington
State

CTCs

$
$
$

9,045 $
5,369 $
3,676 $

13,586 $
8,833 $
4,753 $

10,641 $ 6,094
6,683
3,958 $ 3,930

$
$
$

12,391 $
5,853 $
6,538 $

23,434 $
10,841 $
12,593 $

20,322
N/A
7,040 $
13,282 $
-

N/A
$
$

$
$
$

23,150 $
8,833 $
14,318 $

17,999
N/A
6,683 $
11,316 $
-

$
$
$

30,723 $
8,833 $
21,891 $

20,057
N/A
6,683 $
13,374 $
-

$
$

N/A
$
$
N/A
$
$

N/A

N/A
-

$
$

$ 4,672
-

$ 3,038

l Engineering and Electrical Engineering. Eastern also offers a

Central

Eastern*

Evergreen

Expenditure per UG FTES

Net Nonresident UG Tuition Level
Approximate amount of state support per UG

$
$
$

8,886 $
15,376 $
$

8,807 $
14,075 $
$

11,203
14,554
-

Expenditure per Grad FTES

Net Nonresident GR Tuition Level
Approximate amount of state support per GR

$
$
$

12,173 $
15,676 $
$

12,065 $
17,717 $
$

15,347
16,348
-

Expenditure per UG Engineering FTE

Net Nonresident UG Tuition Level
Approximate amount of state support per engineering student

$
$
$

13,002 $
15,376 $
$

13,421
14,075 $
$

Expenditure per UG Nursing FTE

Net Nonresident UG Tuition Level
Approximate amount of state support per nursing student

N/A
$
$

Expenditure per remedial FTE

Net Nonresident UG Tuition Level
Approximate amount of state support per remedial student

$
$
$

N/A
-

$
$

3,675 $
$
$

N/A
N/A

$
$

2,722
14,075 $
$

N/A
-

*Eastern Washington University is the only comprehensive university to offer degrees in Mechanical Engineering and Electric
degree in Mechanical Engineering Technology.

Western

Washington

Washington
State

CTCs

$
$
$

9,045 $
15,029 $
$

13,586 $
23,939 $
$

10,641 $ 6,094
18,521
$
-

$
$
$

12,391 $
14,861 $
$

23,434 $
21,960 $
$

20,322
N/A
20,516 $
$
-

N/A
$
$

$
$
$

23,150 $
23,939 $
$

17,999
N/A
18,521 $
$
-

$
$
$

30,723 $
23,939 $
$

20,057
N/A
18,521 $
$
-

$
$

N/A
$
$
N/A
$
$

N/A

N/A
-

$
$

$ 4,672
-

l Engineering and Electrical Engineering. Eastern also offers a

Instruction (prg 01X)

Research (prg 02X)
Public Service (prg 03X)
Academic Support (prg 04X)
Libraries (Prg 05X)
Student Services (prg 06X)
Institutional Support (prg 08X)
Maintenance & Operations (prg 09X)

Total Near -GFS+ Fund 149

Central
FY12
Expenditures
(NGFS & 149)
53,349,972
108,856
0
5,752,731
3,451,056
5,065,341
13,114,348
8,940,163

$ 89,782,466

Less programs 02x & 03X

Expenditures supporting instruction activities

91,575,135

$ 121,474,715

90,696,750

89,244,839

State supported FTES

9,082

9,002

(725,674)

$ 120,749,041

97.11%

(1,451,911)

9,758

(1,553,871)

$ 50,350,673

97.11%

(1,049,753)

$ 88,623,858

$ 51,904,544

(878,385)

97.11%

Less indirect costs NOT allocated to instruction

Average expenditure per FTES

Percent of expenditure per FTES UG to avg cost for all
students*
Percent of expenditure per FTES Grad to avg cost for UG
student*

Western
FY12
Expenditures
(NGFS & 149)
$
68,822,117
725,674
5,968,473
6,009,336
9,089,860
17,936,596
12,922,659

(108,856)

$ 89,673,611

Percent of indirect costs allocated to Instruction*

Net Instruction expenditures

Eastern*
Evergreen
FY12
FY12 Expenditures Expenditures
(NGFS & 149)
(NGFS & 149)
$
40,457,629 $ 21,320,278
301,442
51,442
576,943
1,502,429
7,866,492
2,420,631
4,006,728
4,645,410
10,926,536
4,366,352
13,810,984
10,609,779
13,628,381
6,988,223

97.11%

(838,978)

$ 49,511,695

9,914

(1,500,688)

$ 119,248,353

4,324

11,450

12,899

9,245

97.84%

97.84%

97.84%

97.84%

136.99%

136.99%

136.99%

136.99%

* Historical average cost study percents for comprehensive institutions

for three previous cost studies (1997-98, 2001-02, 2005-06)

Central

Eastern*

11,203

9,045

6,099 $
(610) $

5,847 $
(643) $

6,112 $
(611) $

6,214
$
17,796 $
(621) Forgone rev, not $collected
(1,780) $

16,473 $ 16,845 $
(1,812) $ (1,685) $

17,395
(1,740)

Adjusted Gross Resident UG Tuition

- Less 4% Student Aid

$
$

5,489 $
(220) $

5,204 $
(208) $

5,501 $
(220) $

5,593
(224) Deduct

$
$

16,016 $
(641) $

14,661 $ 15,161 $
(586) $
(606) $

15,656
(626)

Net Resident UG Tuition Level

5,270

4,996

5,281

5,369

15,376

14,075

Approximate amount of state support per UG

3,616

3,812

5,922

3,676

Expenditure per Grad FTES

12,173

12,065

15,347

12,391

12,173

12,065

Gross Resident GR tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)

$
$

7,234 $
(723) $

8,152 $
(897) $

6,850 $
(685) $

6,774
(677)

$
$

18,144 $
(1,814) $

20,736 $ 18,921 $
(2,281) $ (1,892) $

17,200
(1,720)

Adjusted Gross Resident GR Tuition

- Less 4% Student Aid

$
$

6,511 $
(260) $

7,255 $
(290) $

6,165 $
(247) $

6,097
(244)

$
$

16,330 $
(653) $

18,455 $ 17,029 $
(738) $
(681) $

15,480
(619)

Net Resident GR Tuition Level

6,250

6,965

5,918

5,853

15,676

17,717

14,861

Approximate amount of state support per GR

5,923

5,100

9,429

6,538

Expenditure per UG Engineering FTE

13,002

13,421

13,002

13,421

Gross Resident UG tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)

$
$

6,099 $
(610) $

5,847
(643)

$
$

17,796 $
(1,780) $

16,473
(1,812)

Adjusted Gross Resident UG Tuition

- Less 4% Student Aid

$
$

5,489 $
(220) $

5,204
(208)

$
$

16,016 $
(641) $

14,661
(586)

Net Resident UG Tuition Level

5,270

4,996

15,376

14,075

Approximate amount of state support per engineering student $

7,732

8,425

N/A

N/A

N/A

N/A

8,886

N/A

8,807

$ 11,203

Western

$
$

N/A

Evergreen

Gross Resident UG tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)

N/A

Eastern*

8,886

N/A

Nonresident
Central

N/A

8,807

Western

Expenditure per UG FTES

Expenditure per UG Nursing FTE

Evergreen

9,045

$ 14,554

15,029

$ 15,347

$ 12,391

$ 16,348

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Gross Resident UG tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)
Adjusted Gross Resident UG Tuition
- Less 4% Student Aid
Net Resident UG Tuition Level

Approximate amount of state support per nursing student

Expenditure per remedial FTE

3,675

3,675

2,722

Gross Resident UG tuition

-Less Tuition Waiver Levels (11% EWU & 10% for all others)

$
$

2,722
5,847
(643)

$
$

16,473
(1,812)

Adjusted Gross Resident UG Tuition

- Less 4% Student Aid

$
$

5,204
(208)

$
$

14,661
(586)

Net Resident UG Tuition Level

4,996

14,075

Approximate amount of state support per remedial student

*Eastern Washington University is the only comprehensive university to offer degrees in Mechanical Engineering and Electrical Engineering.
Eastern also offers a degree in Mechanical Engineering Technology.

Supporting Calculations: WSU FY2012 Expenditure Study

1. State Fund Expenditures per AFRS

01
02
03
04
05
06
08
09

Instruction
Research
Public Service
Primary Support
Library
Student Services
Inst. Support
O&M

Fund 001
34,408,122
27,359,148
18,511,263
9,252,134
4,647,919
6,275,927
12,819,399
21,149,966
134,423,877

Fund 08A
7,473,000

1,736,000
744,000
959,000
3,009,000
2,612,000
16,533,000

Fund 062

Total
41,881,122
27,359,148
18,511,263
10,988,134
5,391,919
7,234,927
15,828,399
28,818,966
156,013,877

5,057,000
5,057,000

2. Less State Fund Expenditures for Public Service and Research

02 Research
03 Public Service

(27,359,148)
(18,511,263)

3. Plus Operating Tuition Expenditures

Total Fund 149 Expenditures per AFRS
Bond Payments From Tuition (Revenue Transfers)

209,361,648
1,919,521

State + Tuition Expenditures Supporting Instructional Activities

321,424,635

Total Direct instructional Expenditures {1}

Total Instructional Support Expenditures {2}

172,351,948
149,072,687
321,424,635

State supported student FTE

Average Expenditure per FTE

Expenditure per UG FTE {3}
Gross Resident UG operating fees
-Less Tuition Waiver Levels

25,284
$
Resident
$
$
$

12,714
10,641
8,910
(1,871)

Adjusted Gross Resident UG Tuition

- Less 4% Student Aid

$
$

7,039
(356)

Net Resident UG Tuition Level

Amount of state support received per UG

$
$

6,683
3,958

Expenditure per Grad FTE {3}

Resident GR operating fees
-Less Tuition Waiver Levels

$
$
$

20,322
9,387
(1,971)

Adjusted Gross Resident GR Tuition

- Less 4% Student Aid

$
$

Net Resident GR Tuition Level

Amount of state support received per GR

$
$

7,416
(375)
7,040
13,282

Notes:
{1} Pro-rated between undergraduate and graduate using student credit hours taught by faculty
{2} Allocated between undergraduate and graduate using cost drivers such as faculty FTE, student SCH or FTE, or direct
instructional expenditures
{3} Pro-rated between undergraduate and graduate using student credit hours taught by faculty

Users of this analysis should note that future expansion may not be achievable at these historical support
levels, due to a highly competitive market for faculty. For example, engineering faculty salaries at WSU,
as reflected in this study, lag 14% behind the average salary at peer institutions. See Footnote 1.
Similarly, nursing faculty salaries run 11% behind peers. Thus, more competitive compensation packages
would be needed to successfully attract the new faculty necessary for expansion. Similar market forces
are driving the cost of expanding business, science and other key growth areas

Estimated State Support of Engineering and Nursing Students

Fiscal Year 2012 Expenditure Analysis v. Market

FY 2012

Expenditure per UG
Engineering FTE (Upper
Division)

17,999

Market

To estimate the cost of expanding engineering and nurs

market, WSU recalculated the support per student usin
salary for faculty. The results of this calculation are sho
attached spreadsheet. This view helps give users a sens
19,424 expansion in these selected programs.

Resident UG operating
fees (waiver & aid adjusted)
Amount of state support
received per
engineering student

6,683

6,683

11,316

12,741

Expenditure per UG
Nursing FTE (Upper Division)

20,057

21,198

Resident UG operating
fees (waiver & aid adjusted)
Amount of state support
received per nursing
student

6,683

6,683

13,374

14,515

Footnote:
(1) The peer average is based on a 1988 HECB study that
developed peer groups reflecting a national perspective.
Concurrently, a special joint legislative and executive study
group was appointed to review the higher education master
plan funding recommendations, with peer comparison groups
identified as one of its areas of study.

Nonresident
$
$
$

10,641
21,164
(1,871)

$
$

19,293
(772)

$
$

18,521
-

$
$
$

20,322
23,342
(1,971)

$
$

21,371
(855)

$
$

20,516
-

ding engineering and nursing given the current

e support per student using the average peer
of this calculation are shown in tab 2 of the
ew helps give users a sense for true cost of
rograms.

GOF/DOF-LFA Expenditures per FTE for UW

Expenditures
Instruction
Research
Public Service
Primary Support
Library
Student Services
Hospitals
Inst. Support
O&M
Distribution by level
Instruction
Research
Public Service
Primary Support
Library
Student Services
Hospitals
Inst. Support
O&M

Total GOF/DOFLFA Expenditures

Percentage to
Instruction
100%
0%
0%
47%
73%
100%
100%
47%
50%

427,349,149
7,445,550
3,946,027
74,451,710
39,419,795
28,153,477
12,444,860
145,239,773
186,407,664

Total GOF/DOFLFA Expenditures

for Instruction
427,349,149
0
0
35,298,784
28,688,690
28,153,477
12,444,860
67,714,221
93,583,187

%LD
22%
0%
0%
36%
30%
40%
0%
25%
34%

%UD
36%
0%
0%
31%
32%
40%
0%
38%
40%

Lower-Division
93,549,711
12,761,615
8,545,650
11,324,791
17,165,705

Upper-Division
155,229,511
10,864,798
9,274,700
11,384,311
25,826,474

Graduate
178,569,927
11,672,371
10,868,340
5,444,376
12,444,860
24,722,043

O&M

31,837,390

37,250,131

24,495,667

Total

175,184,861

249,829,925

268,217,583

Student FTE

16,121

15,162

11,446

Expenditures/FTE

$10,867

$16,478

$23,434

30,179,423
1,304

25,713,987
1,003

Expenditures by Level
Instruction
Research
Public Service
Primary Support
Library
Student Services
Hospitals
Inst. Support

%GR
42%
0%
0%
33%
38%
19%
100%
37%
26%

College of Engineering
Total Expenditures
FTE

12,194,427
740

Expenditures/FTE

$16,469

$23,150

$25,634

793,582
27

5,911,824
192

5,259,938
132

$29,809

$30,723

$39,898

Nursing
Total Expenditures
FTE
Expenditures/FTE

*This includes expenditures funded by state support, tuition revenue, and local sources of
Resident

Expenditure per UG FTES

Nonresident

13,586 $

13,586

Gross Resident UG tuition

$
10,223 $
-Less Tuition Waiver Levels (11% EWU
$ & 10% for
(1,022)
all others)
$

27,707
(2,771)

Adjusted Gross Resident UG Tuition $

- Less 4% Student Aid
$

9,201 $
(368) $

24,936
(997)

Net Resident UG Tuition Level

8,833 $

23,939

Approximate amount of state support

$
per UG
4,753 $

Expenditure per Grad FTES

23,434 $

23,434

Gross Resident GR tuition

$
12,547 $
-Less Tuition Waiver Levels (11% EWU
$ & 10% for
(1,255)
all others)
$

25,417
(2,542)

Adjusted Gross Resident GR Tuition $

- Less 4% Student Aid
$

11,292 $
(452) $

22,875
(915)

Net Resident GR Tuition Level

10,841 $

21,960

Approximate amount of state support

$
per12,593
GR
$

Expenditure per UG Engineering FTE

$

23,150

Gross Resident UG tuition

$
10,223
-Less Tuition Waiver Levels (11% EWU
$ & 10% for
(1,022)
all others)
Adjusted Gross Resident UG Tuition $
- Less 4% Student Aid
$

9,201
(368)

Net Resident UG Tuition Level

8,833

Approximate amount of state support

$
per14,318
engineering student
Expenditure per UG Nursing FTE $

30,723

Gross Resident UG tuition

$
10,223
-Less Tuition Waiver Levels (11% EWU
$ & 10% for
(1,022)
all others)
Adjusted Gross Resident UG Tuition $

9,201

- Less 4% Student Aid

Net Resident UG Tuition Level

$
$

(368)
8,833

Approximate amount of state support

$
per21,891
nursing student

Included
Excluded
Excluded
Included on basis of % Faculty FTE - in instruction program relative to total in instruction, research, and public service.
Included - % on basis of state-reported student FTE relative to total FTE and GOF/DOF faculty relative to total
Included
Included
Included on basis of GOF/DOF faculty as % of all faculty
Included on basis of instructional space as % of instructional and research space

Distributed based on % faculty salary to each level.

Excluded
Excluded
Distribured based on % faculty FTE to each level
Distributed based on student FTE
Distributed based on student FTE
All to graduate/professional
Distribured based on % faculty FTE to each level
Distributed based on SCH by level

13,586 Average UG $/FTE

10223 Resident UG
27707 Nonresident UG
12547 Resident GR
25417 Nonresident GR

search, and public service.

ty relative to total

State Expenditures for FY 2012 and Comparison to FY 2011.

AFRS Expenditures (001, 08A)
Excludes Tuition.

FY 2012
Academic
Total Expenditures
Student FTES
Total $ per FTES

$239,378,033
65,541
$3,652

Basic Skills
$53,449,050
19,734
$2,708

Pre-College
$44,854,482
14,764
$3,038

Vocational
$223,926,016
52,339
$4,278

Total
$561,607,581
152,378
$3,686

FY 2011
Academic
Total Expenditures
Student FTES
Total $ per FTES

$272,136,416
68,195
$3,991

Basic Skills
$62,374,091
21,661
$2,880

Pre-College
$49,829,636
15,634
$3,187

Vocational
$266,529,666
55,591
$4,794

Total
$650,869,810
161,081
$4,041

Difference between FY 2012 and FY 2011

Academic
Total Expenditures
Student FTES
Total $ per FTES

($32,758,383)
(2,655)
($338)

Basic Skills
($8,925,041)
(1,927)
($171)

Pre-College
($4,975,154)
(869)
($149)

Vocational
($42,603,650)
(3,252)
($516)

Total
($89,262,228)
(8,703)
($355)

Average UG

$463,304,049
117,880
$
3,930

College Expenditures by Mission Area

FY 2012 State Appropriated Funds
$562Area
million
College Expenditures by Total:
Mission
FY 2011 Tuition and State Appropriated Funds
Total: $944 million

$224 m
40%

$378 m
40%

$404 m
43%m $53 m
$45
8%

$72 m
8%
Academic

Academic

Basic Skills

$90 m
Basic Skills
10%

10%

Pre-College

Pre-College

penditures by Mission Area

2 State Appropriated Funds

$562Area
million
y Total:
Mission
propriated Funds

$239 m
43%

$53 m
10%

Pre-College

Pre-College

Vocational

Vocational

Total Expenditures (State and Tuition) for FY 2012 and Comparison to FY 2011
AFRS Expenditures (001, 08A, 149)
FY 2012
Total Expenditures
Student FTES
Total $ per FTES

Academic

Basic Skills

$374,897,833
65,541
$5,720

$81,871,295
19,734
$4,149

Academic

Basic Skills

$403,714,431
68,195
$5,920

$89,764,723
21,661
$4,144

Pre-College
$68,978,914
14,764
$4,672

Vocational
$343,480,850
52,339
$6,563

Total
$869,228,892
152,378
$5,704

FY 2011
Total Expenditures
Student FTES
Total $ per FTES

Pre-College
$71,759,569
15,634
$4,590

Vocational
$378,339,857
55,591
$6,806

Total
$943,578,579
161,081
$5,858

Difference between FY 2012 and FY 2011

Academic
Total Expenditures
Student FTES
Total $ per FTES

($28,816,598)
(2,655)
($200)

FMS Expenditures (001, 08A, 149)

Includes Tuition (149)

Basic Skills
($7,893,427)
(1,927)
$5

Pre-College
($2,780,655)
(869)
$82

Vocational
($34,859,007)
(3,252)
($243)

Total
($74,349,687)
(8,703)
($153)

Average UG

$718,378,683
117,880
$
6,094

College Expenditures by Mission Area

FY 2012 Tuition and State Appropriated Funds
Total: $869 million

$343 m
40%

$69 m $82 m
8%
9%

Academic

Basic Skills

Pre-College

enditures by Mission Area

n and State Appropriated Funds

Total: $869 million

$375 m
43%

$82 m
9%

Pre-College

Vocational