http://www.utsa.edu/

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UTSA has developed a process to systematically review all fees to:

1. Analyze expenditures and transfers to ensure appropriate use consistent with the fee justification and Texas Ed. Code.

2. Evaluate balances at year end & establish appropriate reserve set-asides for future usage.

3. Confirm fee rate is based on budgeted requirements and approved reserves.

4. Document spending plans for fee balances in excess of allowed limits.

UTSA has developed a process to systematically review all fees to:

1. Analyze expenditures and transfers to ensure appropriate use consistent with the fee justification and Texas Ed. Code.

2. Evaluate balances at year end & establish appropriate reserve set-asides for future usage.

3. Confirm fee rate is based on budgeted requirements and approved reserves.

4. Document spending plans for fee balances in excess of allowed limits.

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Fee process is published in a Financial Administration guideline:

http://www.utsa.edu/financialaffairs/opguidelines/1.2.html

See specifically Section H.

Fee process is published in a Financial Administration guideline:

http://www.utsa.edu/financialaffairs/opguidelines/1.2.html

See specifically Section H.

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Rec Center Fee Complete

University Center Fee Complete

Energy Fee Subtantially Complete - report pending

Medical Services Fee Subtantially Complete - report pending

Library Resource Fee Complete

Laboratory Fee Complete

Athletic Fee Subtantially Complete - report pending

Records Processing Fee In progress

University Publications Fee In progress

International Education Fee In progress

Automated Services Fee In progress

Student Services Fee In progress

ID Card Fee In progress

Transportation Fee In progress

Teaching and Learning Center Fee In progress

Course Fees Next

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Expenditures and transfers from fee related revenues must meet:

•Texas Education Code regulations •Fee justification guidelines

Expenditures and transfers from fee related revenues must meet:

•Texas Education Code regulations •Fee justification guidelines

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•a set of statutes governing public education.Example:

Sec. 54.5132 International Education Feea) The governing board of an institution of higher education, other than The University of Texas at Austin, may charge and collect from students registered at the institution a fee in an amount not less than $1 and not more than $4 for each semester or summer session. The amount of the fee may be increased only if the increase is approved by a majority vote of the students at the institution participating in an election called for that purpose.(b) Fees collected under this section shall be deposited in the institution's international education financial aid fund, a fund outside the state treasury. Money in the fund may be used only to assist students participating in international student exchange or study programs.(c) The international education financial aid fund shall be used in accordance with guidelines jointly developed by the student governing body of the institution and the administration of the institution. If an institution does not have a student governing body, the president may appoint a committee of students to assist with the development of the guidelines.(d) The fee imposed under this section may not be considered in determining the maximum student services fee that may be charged students enrolled at the institution under Section 54.503(b) of this code.

•a set of statutes governing public education.Example:

Sec. 54.5132 International Education Feea) The governing board of an institution of higher education, other than The University of Texas at Austin, may charge and collect from students registered at the institution a fee in an amount not less than $1 and not more than $4 for each semester or summer session. The amount of the fee may be increased only if the increase is approved by a majority vote of the students at the institution participating in an election called for that purpose.(b) Fees collected under this section shall be deposited in the institution's international education financial aid fund, a fund outside the state treasury. Money in the fund may be used only to assist students participating in international student exchange or study programs.(c) The international education financial aid fund shall be used in accordance with guidelines jointly developed by the student governing body of the institution and the administration of the institution. If an institution does not have a student governing body, the president may appoint a committee of students to assist with the development of the guidelines.(d) The fee imposed under this section may not be considered in determining the maximum student services fee that may be charged students enrolled at the institution under Section 54.503(b) of this code.

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Fee Justifications describe the intended use of the fee; for most fees this was provided when the fee was first approved.

Narrative is normally generic; however, proposed expenditures are implied to be part of the ‘justified’ usage. Our process allows for a zero base budget to be reviewed vis-à-vis the current fee justification.

Example:Identification Card Fee

To defray costs of producing and distributing student ID cards

Fee Justifications describe the intended use of the fee; for most fees this was provided when the fee was first approved.

Narrative is normally generic; however, proposed expenditures are implied to be part of the ‘justified’ usage. Our process allows for a zero base budget to be reviewed vis-à-vis the current fee justification.

Example:Identification Card Fee

To defray costs of producing and distributing student ID cards

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Samples of expenditures were reviewed and found to be in compliance, however there were a few recommendations:

•Texas Education Code for the University Center fee should be revised to specifically include student activities and programs. Currently, the code states these funds should be used “for the sole purpose of financing, operating, maintaining, and improving a student union building.”

•When the fee is to be specifically used for facility renovations, this should be included in the fee justification and normally a result of retained earnings at fiscal year end.

Samples of expenditures were reviewed and found to be in compliance, however there were a few recommendations:

•Texas Education Code for the University Center fee should be revised to specifically include student activities and programs. Currently, the code states these funds should be used “for the sole purpose of financing, operating, maintaining, and improving a student union building.”

•When the fee is to be specifically used for facility renovations, this should be included in the fee justification and normally a result of retained earnings at fiscal year end.

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•Reserves are funds set aside for approved future uses consistent with UTSA guidelines to promote efficient and effective operations and help avoid significant fluctuations in the fees charged for services.

•Reserves are funds set aside for approved future uses consistent with UTSA guidelines to promote efficient and effective operations and help avoid significant fluctuations in the fees charged for services.

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Examples of approved reserves:Examples of approved reserves:

Project / Purpose Total Cost Estimated

Date of NeedAmount to set-aside per year

Recreational Center Fee

To replace carpet in lounges $30,000 FY12 $7,500

University Center Fee To replace exterior furniture- UC I $50,000 FY13 $16,500

Library Services Fee To replace Desktop Computers & Printers over a 3 – 7 year refresh period

$850,000 (asset value)

Each Yr Oldest Machines are

refreshed

$170,000

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Projected Enrollment

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665,000 Total Semester

Credit Hours for the Year

Some equipment replacement or facility repair/renovation to be

covered from reserves may need to be delayed to balance the budget and or avoid fee rate

increases.

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•Assure that the fee rates are cost justified

•Provide transparency

•Verify fees are spent in accordance with applicable laws and policies

•Audit compliance

•Assure that the fee rates are cost justified

•Provide transparency

•Verify fees are spent in accordance with applicable laws and policies

•Audit compliance

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