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Higher Education funding requires creativity and proficient administrative skills to balance the contributing sources of revenue with the needs of the university. As administrators of Higher Education, you are familiar with these funding sources of federal, state and charitable contributions. Student tuition contributions add to this revenue equation and these sources have been fairly stable, however, the percentage from each source has fluctuated over time. A few constants dot this history.  College funding remains structured around securing as much funding as possible, and spending as much as has been secured.  Utilizing multiple sources, often fund-raising falls short of budgetary needs.  For these shortfalls, colleges depend on student tuition to bridge the gap.  Today student's tuition utilized in the college funding equation become relied upon heavily to supplement state funds and some federal funds. Following state requirements, Angelo State University utilizes a zero-base budget structure (P. Hamilton, personal communication, February 19, 2020). A zero-base budget structure results from a budget starting over at zero at the beginning of each physical year (Gansemer-Topf & Englin, 2015). This model enables each unit or department to justify the funds used and choices in how to best utilize the funds to meet the needs of their students (Gansemer-Topf & Englin, 2015). State school funding requires that state funding goes to fund academic programs (P. Hamilton, personal communication, February 19, 2020). Housing and Residence Life Programs continue to be part of the auxiliary services, like business services, on campus. Part of the job of the housing department remains to create revenue that the state then classifies as local funds with the money coming from the housing rent students pay for the rooms.  The number of students living on campus equals the basic budget (P. Hamilton, personal communication, February 19, 2020).  As a member of the Student Affairs team for Angelo State University, being knowledgeable regarding funding structures enable us each to employ creative thinking to address funding shortfalls.

Cohen, A. M., & Kisker, C. B. (2010). The shaping of American higher education: Emergence

and growth of the contemporary system. San Francisco, CA: Jossey-Bass.

Gansemer-Topf, A.M. & Englin, P.D. (2015). Contemporary challenges in student affairs

budgeting and finance. New Directions for Student Services, 151, 63-78.

Hamilton, P. (2020, February 19) Personal Interview.

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A legal guide reviewing School Finance and the funding of higher education creates a better understanding of the funding structure that will empower logical choices and the charting of a new path for higher education. Due to the unprecedented impact of COVID-19 and the changes required of higher education to reinvent itself to meet the needs of their students and remain sustainable and affordable options as a means of advancement. The current economic down turn combined with concerns about the spread of COVID-19 could potentially decrease enrollment in higher education classes in the Fall of 2020. The need to reassess and better utilize resources will be key in restructuring the budgetary needs of the university in order to continue to meet the needs of the students and be sustainable.

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American Association of State Colleges and Universities provides information on current higher education funding structures and troubling trends

American Association of State Colleges and Universities (2004). State Fiscal Conditions and Higher Education Funding: Improvement Now, Trouble Ahead. Retrieved from https://www.aascu.org/uploadedFiles/AASCU/Content/Root/PolicyAndAdvocacy/PolicyPublications/Higher_Ed_Funding_2004.pdf

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Education Tax Credits: A Different Trajectory for Federal Funding of Higher Education and Remediation for Effectual Policymaking

Available research indicates that education tax credits do not increase college enrollment rates across the nation. Furthermore, providing extra resources to families that can afford to send children to college and who intend to send their children to college regardless of the tax credit results in not prudent use of federal taxpayer dollars. However, with program remediation tax credits could serve the range of incomes that require assistance.

Bartel, A. C. (2020). Education Tax Credits: A Different Trajectory for Federal Funding of Higher Education and Remediation for Effectual Policymaking. Journal of Student Financial Aid, 49(3), 1–19.

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Education Tax Credits - A Different Trajectory for Federal Funding of Higher Education

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The Economics of American Higher Education in the New Gilded Age

In the wake of the Great Recession of 2008–2009, state legislative appropriations to higher education have not yet recovered from their historical highs, in real-dollar, per-student terms. But is American higher education as a whole actually being “defunded” in any

meaningful sense? This Article suggests that the most relevant statistics not only fail

to support this claim: they forcefully contradict it. Rather than being defunded, American higher education spends, large sums of money on a per-student basis with spending being subsidized with unprecedented sums of public and private money.

Campos, P. (2018). The Economics of American Higher Education in the New Gilded Age. Utah Law Review, 2018(4), 867–883.

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The Economics of American Higher Education in the New Gilded Age

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Higher Education Coordinating Act of 1965

Signed into law by President Johnson to strengthen the educational resources for higher education and to provide financial assistance for higher education students. It creates an advisory council to review teacher training and recruit teachers to serve in low-income areas, as well as financial aid, scholarships, work study, and library enhancements.

20 USC 28 § 1001 et seq

https://www.law.cornell.edu/uscode/text/20/chapter-28

Texas Permanent School Fund (PSF) of 1876 and Higher Education Fund (HEF) of 1984

Permanent School Fund (PSF), established an endowment fund consisting of assets to provide a continuous source of funding for Texas public schools, asylums, and universities (Texas Const. art. 7, § 2). Created in 1876 by an amendment to the Texas Constitution, tit appropriated land grants previously given to the University of Texas at Austin. The PUF supports the 21 institutions that were members of The University of Texas and the Texas A&M University Systems prior to the creation of the Higher Education Fund (HEF). The HEF serves as general revenue appropriation that was established in 1984 by an amendment to the Texas Constitution (Texas Const. art. 7, § 17) to support those institutions not covered by the PUF.

Texas Const. art. 7, § 2

Texas Const. art. 7, § 17

https://statutes.capitol.texas.gov/Docs/CN/htm/CN.7.htm

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LULAC v. Richards (1991)

The Class Action Lawsuit prompted the South Texas Border Initiative and Enhanced Access to Higher Education for Mexican Americans Living Along the South Texas Border.  The suit charged that the state of Texas denied Mexican-American residents in the state’s border region participation in quality higher education programs and access to equal education resources. Although the plaintiffs ultimately lost their case, the Seventy-first Texas Legislature acted on the South Texas Border Initiative (STBI). This legislation provided funding for nine four-year colleges and universities in the border region.

LULAC v. Richards 986 F.2d 728 (5th Cir. 1993)

https://casetext.com/case/league-of-united-latin-am-citizen-v-clements

Rosenberg v. ECMC (2019)

Recent court rulings could show more willingness to let people discharge student loans through bankruptcy, but advocates say need for legislation remains. The decision could be significant because it continues to be one of several in the last five years that have taken a broader view of meeting the hardship standard. Other judges who have wanted to allow people to file for bankruptcy because of their student loan debts could see decisions like this latest one and see that they, too could do that.

Rosenberg v. Educational Credit Management Corporation, Adv. No. 18-09023 (Bank. S.D.N.Y. Jan. 7, 2019).

https://images.law.com/contrib/content/uploads/documents/292/59748/RosenbergBankruptcy.pdf

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Through equitable allocation of the annual appropriation mandated by Article VII, Section 17(a), of the Constitution of Texas, the purpose of this chapter provides to the governing boards of the institutions and agencies of higher education eligible to participate in the distribution of funds to create and maintain a degree of excellence at the respective institutions and agencies of higher education that remains above and apart from the normal appropriation formulas established by the Coordinating Board, of the Texas College and University System. This statute established an equitable funding equation to be utilized to allocate funds to each eligible institution in Texas each year and allows for funds not used during that fiscal year can be rolled to the next years fiscal budget for that institution.

Texas Educ. Code §62.001

https://statutes.capitol.texas.gov/Docs/ED/htm/ED.62.htm

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Coronavirus Aid, Relief, and Economic Security Act or the “CARES Act” of 2020

Specifically, SEC. 4504. USE OF SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS FOR EMERGENCY AID addressed the needs of higher education and their students to enable emergency financial aid grants to assist undergraduate or graduate students for unexpected expenses and unmet financial need as the result of a qualifying emergency This Act provides several different methods for distributing roughly $14 billion in funds to institutions of higher education. Of the amount allocated to each institution, at least 50 percent must be reserved to provide students with emergency financial aid grants to help cover expenses related to the disruption of campus operations due to Covid-19.

Pub.L. 116–136 § 4504

https://www.congress.gov/bill/116th-congress/senate-bill/3548/text?q=product+update

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OP 56.07: Angelo State University Facilities and Administrative Cost Recovery and Disbursement

Procedures for the recovery and disbursement of facilities and administrative (F&A) costs, also known as indirect costs, charged to various sponsored programs at Angelo State University (ASU) in accordance with state and federal law.

OP 56.07

https://www.angelo.edu/content/files/14514-op-5607-facilities-and-administrative-cost

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They will ensure that funds for which they have oversight will be expended following established procedures and in ways that optimize value, will be accounted for properly, and contribute to the accomplishment of the institution’s mission. They also will assure equipment, facilities, personnel, and other resources will be used to promote the welfare of the institution and students (ACPA Ethical Code 3.18). Supporting the university’s financial strategy and budgetary plan also supports the mission and goals of the university to provide students with the best possible educational experience. As a member of the Student Affairs team it remains my responsibility to utilize resources and supplies efficiently and notify maintenance of minor issued that would become expensive if unaddressed.

ACPA College Student International Statement of Ethical Principles & Standards (n.d.).Ethical Code 3.18. Retrieved from https://www.myacpa.org/sites/default/files/Ethical_Principles_Standards.pdf

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Financing Higher Education in Texas a Legislative Primer

Legislative appropriations for higher education provide funding for instruction, student services, administration, employee benefits, facility construction and renovation, capital equipment, non-formula support items that represent an institution’s area of expertise or special need, and student financial aid.

86 Texas Legislative Budget Board Staff (2019). Financing higher education in Texas a    legislative primer. Retrieved from             https://www.lbb.state.tx.us/Documents/Publications/Primer/4909_Financing_Public_Hig   her_Ed.pdf

The shaping of American higher education: Emergence and growth of the contemporary system

Cohen provides a history of higher education, including funding structures since the conception of higher education in the United States to better understand the individual components of higher education and how it became the institution it remains today.

Cohen, A. M., & Kisker, C. B. (2010). The shaping of American higher education: Emergence and growth of the contemporary system. San Francisco, CA: Jossey-Bass.

The Economics of Higher Education in the United States

Bayram’s analysis of the funding of colleges, the funding of professional schools, and the provision of scholarships and student loans for undergraduate students to reveals the impact of money on the structure of institutions of higher education and the organization of colleges.

Adam, T., & Bayram, A. B. (2019). The Economics of Higher Education in the United States: Vol. First edition. Texas A&M University Press.

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·   Effectively utilize resources to achieve university missions and goals.

·   Engage students in active learning to maximize their financial investment.

·   Utilize creative problem solving to incorporate ways to generate additional revenue to

offset potential funding shortages of auxiliary university services.

·   Update university policies and procedures to reduce risk that could result in financial

consequences.

·   Monitor current legal challenges resulting from Covid-19 for refund rulings to incorporate and plan for in future funding structures and policies.

·   Align detailed budget forecasts with multi-year plans.