Beginning Institutional Reserves (Uncommitted Balance) | $15,292,151 |
Total Recurring Revenues | $225,115,178 |
- Tuition Revenues
Tuition revenues are a result of enrollments and of the tuition rate. The impact of the coronavirus on enrollments is an ongoing challenge that will likely take years to fully surmount; approximately $9 million in tuition revenue on a recurring basis. While enrollment is showing strong signs of a return to pre-pandemic levels with two consecutive years of historically high first-year cohorts, overall enrollment will continue to be smaller than before the pandemic as the smaller classes associated with the pandemic move through to graduation. In addition, the 2024-2025 academic year faces new enrollment uncertainty due to challenges associated with the rollout of the new application for FAFSA.
| $97,753,422 |
- State Appropriations (Recurring)
The state’s biennial and supplemental operating budgets for FY25 included important investments across state government, including in the state’s higher education system. Those investments are detailed in the uses section under New Expenditures Tied to State Appropriations, below. Of note, the biennial budget funded a second year of general wage increases for employees (at 3.0%) and provides a greater share of the funding split to cover those costs than in prior years. The state funded some of the requests put forward by WWU through the biennial and supplemental processes, as well as new policy items initiated by the legislature.
| $122,249,000 |
- Administrative Services Assessment
The FY25 biennial budget includes a 1% increase in ASA revenues collected from selfsustaining operations based on forecasted revenue growth in auxiliary funds. Other one-time revenues are included to offset known expenditure increases, including the estimated sale of property ($3,000,000) and agreements with the Foundation ($980,000).
| $5,112,756 |
Carryforward Level Expenditures (Base Budget) | $221,060,378 |
New Recurring Expenditures (Incremental) | $24,522,060 |
| New Recurring Expenditures, Prior Commitments | |
- Institute for Critical Disability Studies
The Institute for Critical Disability Studies previously received one-time funding through the university budget process. This funding makes that commitment ongoing.
| $95,000 |
- Labor Relations and Immigration Services
The cost of contractual services has exceeded existing budget in recent years, primarily due to increases related to immigration and labor relations. This adjustment brings the annual budget in line with actual expenditures.
| $200,000 |
- NAGPRA Compliance
Funding is required to ensure compliance with NAGPRA through a dedicated staff position.
| $100,000 |
- Change in University Audit Services
Following best practices for external audit services, the Board directed the university to engage in an RFP process for our audit services provider. The result is a new provider at a higher rate per year.
| $80,000 |
- State Share of Vendor Management Compliance
This funding is for the state share of a vendor management system required for compliance with federal regulations. The majority of the costs for the system will be covered by appropriately identified selfsustaining funds.
| $50,000 |
| New Recurring Expenditures, Spring 2024 | |
- Fully Fund Instructional Commitments
The FY25 budget addresses longstanding issues with unfunded instructional commitments. This adjustment fully funds the approved schedule for the coming academic year.
| $9,271,232 |
- Scantron Course Eval Subscription
This subscription software for managing course evaluations was previously unbudgeted. It is added here to better reflect known expenditures in the university budget.
| $21,350 |
| New Expenditures tied to State Appropriations | |
- Compensation and Benefits Increases
Western’s FY25 budget includes funding for compensation increases based on negotiated agreements with the classified unions, the faculty union, the educational student employee union, the professional staff compensation plan, and general wage increases. The compensation line item also includes benefit rate changes and funding for previously negotiated compensation items. All compensation increases will be in accordance with bargaining agreements (for faculty and classified staff) or the professional staff compensation plan. The state provides a share of the funding for the general wage increase and benefit changes; the difference is the institution’s responsibility to fund.
| $11,239,478 |
- Student Retention and Success
The biennial budget provided state funding: to reduce class sizes in remedial and introductory math courses to improve first-year student retention; to expand remedial English 101 courses to improve first-year student retention; for two disability accommodation counselors at the Disability Access Center; and to expand first-year seminars and early start programs to improve first-year student retention, including developing an orientation for students receiving the Washington College Grant, focusing on first-generation and traditionally underrepresented students. The FY25 budget removes one-time costs funded in FY24 from the recurring budget.
| -$25,000 |
- Western on the Peninsulas Expansion
SThe biennial budget provided state funding to establish new 2+2 undergraduate degree programs in engineering, data science, and sociology at Western on the Peninsulas; to establish a Master of Social Work program at Western on the Peninsulas; to convert the Human Services program at Western on the Peninsulas from self-sustaining to state-supported to reduce tuition rates for students in the program; and for additional student support and outreach services at Western on the Peninsulas. The FY25 budget includes additional ongoing state funding to support this work.
| $762,000 |
- Dual Language Educators
The biennial budget provided state funding for the expansion of bilingual educators' education. The FY25 budget removes one-time costs funded in FY24 from the recurring budget.
| -$66,000 |
- Central Services (including Direct Legal Services)
Funding is provided annually to cover a portion of Western’s contribution to state-provided services.
| $384,000 |
- Post-secondary Student Needs
Additional funding is provided for ongoing costs related to 2S House Bill 1559 (Postsecondary student needs) and to increase the 0.75 FTE benefits navigator per campus to 1.0 FTE.
| $20,000 |
- Electrical and Computer Engineering
The 2024 supplemental budget expanded funding for the undergraduate degree program in electrical and computer engineering (EECS), ensures adequate availability of graduate teaching, and supports ongoing research. This request is the third phase of an expansion, building on the state support for the first two phases and aligning with the construction of the new Kaiser Borsari Hall.
| $445,000 |
- Capital Project Operating Costs
FY25 includes state operating funding for maintenance and operations of new state-supported facilities (Electrical Engineering and Computer Science (Kaiser Borsari Hall) and the Coast Salish Longhouse) in accordance with state budget policy.
| $517,000 |
- Opioid Prevention
Funding is provided for implementation of 2S House Bill 2112 which includes additional opioid and fentanyl prevention education and awareness, including for staff working in residence halls on the use of naloxone.
| $122,000 |
- Special Education Teacher Residency
Funding is provided to establish and administer a teacher residency program focused on special education instruction beginning in the 2024-25 school year.
| $1,306,000 |
Ending Gap in Recurring Revenues and Expenditures
(Revenues Less Expenditures and Budget Reductions) | -$20,467,260 |
Total One-Time Revenues | $6,901,000 |
| $2,921,000 |
| $3,980,000 |
One-Time Expenditures (FY 2025 only) | -$9,910,808 |
| WWU Policy Decisions | |
- Compensation Study
This funding is to fulfill the university’s commitment to regular compensation studies.
| $200,000 |
- Instructional Bridge Funding
Funding is provided to support instructional costs within Academic Affairs that exceed the recurring budget and establish an annual spending authorization. These costs include items such as faculty start up commitments, software licenses, workstations, and faculty sick leave backfill.
| $710,459 |
| New Expenditures tied to State Appropriations | |
- IT Infrastructure Replacement
Funding is provided for the ongoing replacement of critical information technology (IT) infrastructure, including the campus wired and wireless network, campus data center servers and data storage equipment, emergency telephone equipment, and general university classroom audio/video technology.
| $1,500,000 |
- Student Civic Leaders Initiative
One-time funding is provided to the Student Civic Leaders Initiative which provides opportunities for students to gain work experience focused on addressing critical issues facing communities and campuses.
| $250,000 |
- Planning Program Stipends
One-time funding is provided for planning program student studios to assist cities and counties with planning projects.
| $100,000 |
- Academic Access Outreach DP
One-time funding is provided for the Office of Academic Access and Outreach to combat declines in post-secondary enrollment, raise awareness of higher education opportunities, and increase availability of credentialed workers in Washington, specifically for first-generation and low-income students. WWU had requested $1,078,000 of ongoing funding in the 2024 supplemental budget to support this work and will evaluate how best to move the effort forward with this partial funding.
| $400,000 |
- Cyber Security Education
Funding is provided to contract with a nonprofit located in Kitsap County that provides cyber security curriculum to postsecondary institutions for cyber security education in partnership with the Cyber Range in Poulsbo.
| $300,000 |
- Financial Education
Funding is provided to contract with a nonprofit located in Whatcom County that provides economic and financial education to conduct foundational research on the efficacy of financial education course formats.
| $200,000 |
- Ray Wolpow Institute - Curriculum
Funding is provided for the Ray Wolpow Institute for the Study of the Holocaust, Genocide, and Crimes Against Humanity to collaborate on curriculum development and teacher training per ES House Bill 2037.
| $100,000 |
- WSF Economic Impact Study
Funding is provided for the Ray Wolpow Institute for the Study of the Holocaust, Genocide, and Crimes Against Humanity to collaborate on curriculum development and teacher training per ES House Bill 2037.
| $70,000 |
Temporary Reduction to Contingency Budget and Institutional Budget
As a short-term measure to reduce reliance on reserves in FY25, reduce the university’s annual contingency budget, resulting in savings of $268,675. | -$268,675 |
Savings Associated with Implementation Timing for New State Funding
For new initiatives where planning, recruitment, and coordination must occur prior to expending funds, hold funding centrally for FY25 and capture savings. | $268,675 |
Other One-Time Mitigation Strategies - Extend current budget recapture on vacated positions from 2 months to 6 months and manage workloads appropriately (-$3,900,000).
- Reduce university budget allocation to the Everett program to align with forecast expenditures (-$300,000).
- Apply $3,350,000 million of appropriate expenditures to self-sustaining revenue sources, reducing impact on state budget (-$3,350,000).
- Implement fund balance principles to offset expenditures (-$1,000,000).
- Fold/hold vacant positions where possible (-$500,000).
- Maintaining a reserve balance of 5% will require the university to identify, implement and recognize a further $2 million in increased revenues or reduced expenditures within the current fiscal year. These additional strategies will be identified and achieved within FY25 (-$2,000,000).
| -$11,150,000 |
Annual Net Income/Deficit (Use of Resources) | -$3,655,452 |
Ending Uncommitted Institutional Reserves Balance | $11,636,699 |
