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Financial Indicators
FY19 Third Quarter Report
Financial Indicators
Table of Contents
Introduction .................................................................................................................................................. 3
Total Cash Statement for Quarter …….…………..……………………………………………………………………………………..…4
BHSU ………………………………………….…………………………………………………………………………………………….. 5
DSU ………………………………………….………………………………………………………………………………………………. 6
NSU ………………………………………….………………………………………………………………………………………………. 7
SDSMT…………………………………….………………………………………………………………………………………………. 8
SDSU/AES/Extension……………………………………….………………………………………………………………………. 9
USD & Med School …………………….……….…………………………………………………………………………………. 10
Days Cash on Hand ...................................................................................................................................... 11
BHSU Other Funds ......................................................................................................................... 13
BHSU Facilities & Administrative Funds ....................................................................................... 14
BHSU Tuition & Fee Funds ............................................................................................................ 15
BHSU Total Unrestricted Cash ...................................................................................................... 16
DSU Other Funds ........................................................................................................................... 17
DSU Facilities & Administrative Funds ........................................................................................ 18
DSU Tuition & Fee Funds ............................................................................................................... 19
DSU Total Unrestricted Cash ......................................................................................................... 20
NSU Other Funds ........................................................................................................................... 21
NSU Facilities & Administrative Funds ........................................................................................ 22
NSU Tuition & Fee Funds .............................................................................................................. 23
NSU Total Unrestricted Cash ......................................................................................................... 24
SDSMT Other Funds ...................................................................................................................... 25
SDSMT Facilities & Administrative Funds .................................................................................... 26
SDSMT Tuition & Fee Funds .......................................................................................................... 27
SDSMT Total Unrestricted Cash .................................................................................................... 28
SDSU/AES/Extension Other Funds ............................................................................................... 29
SDSU/AES/Extension Facilities & Administrative Funds ............................................................. 30
SDSU/AES/Extension Tuition & Fee Funds ................................................................................... 31
SDSU/AES/Extension Total Unrestricted Cash ............................................................................. 32
USD & Med School Other Funds ................................................................................................... 33
USD & Med School Facilities & Administrative Funds ................................................................. 34
USD & Med School Tuition & Fee Funds ...................................................................................... 35
USD & Med School Total Unrestricted Cash ................................................................................. 36
Campus Responses to Yellow or Red Indicators ......................................................................................... 37
Financial Indicators
Introduction
Financial indicators used in this document represent data showing past trends in financial
information for the six Regental institutions. This information will assist the Board in identifying
financial risk, assessing economic factors, providing accountability for the campuses, and making
strategic decisions. The financial indicators will provide insight that is not always apparent upon
review of the campus financial statements alone. It is important to note that the indicators can
be misleading when taken individually.
The Financial Indicators provide a picture of the availability and management of financial
resources at a given point in time. It is necessary to look at the performance from year to year to
see trends. The Financial Indicators will be provided to the Board on a quarterly basis.
Insufficient resources can create a barrier to achieving institutional goals. These indicators should
be used both as a diagnostic tool, providing useful information about past financial performance,
and as a resource to assist the Board and campuses with critical planning and decision‐making
tasks.
The Financial Indicators have been assigned a red, yellow or green indicator. The indicators are
based on industry standards developed by the Government Finance Officers Association (GFOA)
which have been modified to fit unique attributes associated with South Dakota higher education
and our reporting model. The parameters were agreed upon by the Business Affairs Council.
The indicators are:
Green Light – the institution meets or exceeds the assigned parameter. No need for
further review or investigation at this time.
Yellow Light – the institution has not met the assigned parameter and is in a range that
may require additional review. The institution should be cautious of activity that would
result in this indicator dropping further in future periods and begin to take steps to
improve the indicator.
Red Light – the institution has not met the assigned parameter and is at a level that
requires concern and additional review. The institution should provide data to support
actions being taken at their campus to improve the indicator as quickly as possible.
Any campus receiving a Yellow or Red Light will provide an explanation for the cause of the
indicator and action being taken to improve the indicator.
3
Financial Indicators
Total Cash Statement by Quarter
The Total Cash Statement by quarter provides a view of the cash balances for the last quarter
and each of the last four year’s cash balances for the same quarter. This allows for comparisons
from year to year. The cash statement for each campus is essentially broken into two pieces with
sub‐categories. The first section is the Unrestricted Funds. This section contains cash balances
for funds that are discretionary in nature. The second section is referred to as the Restricted
Funds section. These funds are generally restricted by outside entities.
The Unrestricted Funds are further broken down into 5 categories. They are as follows:
Facilities and Administration – These funds are also known as Grants Overhead.
Sales and Services – These funds are other designated fees or fees‐for‐service such as
testing, athletics, clinics, camps, other auxiliary enterprises such as daycare and laundry
services
Tuition – This category contains all state‐support and self‐support tuition funds.
Student Fees – All mandatory fees and discipline fees fall into this category.
The subtotal unrestricted cash line of the statement has been color coded to match the indicator
that each campus received for that particular segment on the “Days Cash” section of this report.
General funds are not included with this cash statement as these funds are not held by the
campuses.
4
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration $534,128 $425,675 $548,366 $702,776 $799,846
Sales and Services $1,606,353 $2,430,842 $2,181,073 $2,245,700 $2,656,764
Tuition $8,364,315 $8,600,313 $8,338,681 $7,725,353 $5,695,128
Fees $1,714,524 $2,224,403 $2,646,306 $2,812,075 $2,907,852
Subtotal Unrestricted $12,219,320 $13,681,233 $13,714,426 $13,485,904 $12,059,590
Plant Funds ($4,234,876) ($169,973) $1,120,899 $1,889,148 $2,017,014
Clearing Funds ($1,149,687) ($857,353) ($1,364,752) ($1,529,533) ($1,446,651)
Auxiliary System $12,577,059 $2,763,894 $2,646,853 $2,707,885 $2,384,641
Other Restricted $73,309 ($37,205) $172,581 $112,863 ($983,946)
Agency Funds $1,765,434 $1,365,549 $799,804 $805,044 $27,532
Grants and Fed. Approp. ($1,516,926) ($2,213,941) ($2,982,297) ($3,323,415) ($3,594,046)
Subtotal Restricted $7,514,313 $850,971 $393,088 $661,992 ($1,595,456)
Campus Total $19,733,633 $14,532,204 $14,107,514 $14,147,896 $10,464,134
Black Hills State University
Total Cash Statement
5
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration $408,806 $467,599 $608,794 $867,780 $386,198
Sales and Services ($15,447) ($601,670) ($201,406) $509,978 $577,985
Tuition $5,515,828 $6,976,656 $6,763,952 $6,202,053 $2,814,353
Fees $872,817 $1,312,440 $1,991,450 $2,614,934 $2,400,986
Subtotal Unrestricted $6,782,004 $8,155,025 $9,162,790 $10,194,745 $6,179,522
Plant Funds $319,398 $100,010 $2,950,668 $112,595 $359,227
Clearing Funds ($954,139) ($536,215) ($127,362) ($973,376) ($721,003)
Auxiliary System $2,648,762 $14,706,161 $4,968,798 $3,521,760 $2,570,896
Other Restricted ($94,555) ($3,813) ($242,731) ($178,443) $259,757
Agency Funds $72,802 $121,910 $71,675 ($369,467) ($84,341)
Grants and Fed. Approp. ($2,285,836) ($1,606,363) ($2,748,324) ($1,805,492) ($1,648,046)
Subtotal Restricted ($293,568) $12,781,690 $4,872,724 $307,577 $736,490
Campus Total $6,488,436 $20,936,715 $14,035,514 $10,502,322 $6,916,012
Dakota State University
Total Cash Statement
6
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration $112,884 $153,379 $210,859 $265,193 $277,129
Sales and Services $197,472 $304,452 $381,227 $1,260,352 $1,486,212
Tuition $4,843,431 $5,009,514 $5,557,850 $6,774,113 $5,676,801
Fees $2,619,774 $3,398,193 $2,724,936 $3,631,667 $4,125,525
Subtotal Unrestricted $7,773,561 $8,865,538 $8,874,872 $11,931,325 $11,565,667
Plant Funds $44,308 $5,631,464 $2,645,844 ($98,891) $463,704
Clearing Funds ($2,844,171) ($2,282,373) ($1,474,434) ($2,213,246) ($2,121,367)
Auxiliary System $4,447,474 $3,824,431 $4,637,758 $4,902,572 $5,277,468
Other Restricted $502,564 $323,311 $347,811 $132,599 $615,365
Agency Funds $25,711 $25,547 $30,189 $29,908 $30,742
Grants and Fed. Approp. ($952,113) ($1,555,569) $94,151 ($581) ($4,481,548)
Subtotal Restricted $1,223,773 $5,966,811 $6,281,319 $2,752,361 ($215,636)
Campus Total $8,997,334 $14,832,349 $15,156,191 $14,683,686 $11,350,031
Northern State University
Total Cash Statement
7
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration ($1,479,184) $914,523 $3,125,965 $4,775,092 $5,121,104
Sales and Services ($399,045) 1$1,020,585
2$1,149,809
3$1,688,705
4$3,386,980
4
Tuition $2,379,410 $3,429,728 $4,920,157 $5,549,299 $5,448,766
Fees $3,007,327 $4,043,653 $4,971,070 $6,252,268 $5,039,945
Subtotal Unrestricted $3,508,508 1 $9,408,489 2 $14,167,001 3 $18,265,364 4 $18,996,795 4
Plant Funds $1,643,293 $676,226 $775,049 $693,983 $551,930
Clearing Funds $60,526 $68,027 $26,085 ($215,079) ($639,161)
Auxiliary System $8,576,933 $7,558,638 $8,206,282 $8,063,035 $7,742,912
Other Restricted ($200,912) ($77,125) ($26,627) ($159,059) $200,578
Agency Funds $121,610 $112,835 $73,506 $102,581 $166,575
Grants and Fed. Approp. ($5,313,620) ($3,980,573) ($5,568,187) ($4,219,741) ($3,311,682)
Subtotal Restricted $4,887,830 $4,358,028 $3,486,108 $4,265,720 $4,711,152
Campus Total $8,396,338 $13,766,517 $17,653,109 $22,531,084 $23,707,947
1 ‐ Includes $2.5 million of cash on loan from the system tuition pool.
2 ‐ Includes $2.25 million of cash on loan from the system tuition pool.
3 ‐ includes $1.25 million of cash on loan from the system tuition pool.
4 ‐ SDSMT cash loan is paid off.
South Dakota School of Mines & Technology
Total Cash Statement
8
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration $4,390,913 $4,939,243 $6,739,660 $7,091,775 $7,833,979
Sales and Services $14,569,784 $17,393,530 $14,578,566 $17,886,195 $16,345,773
Tuition $14,012,278 $16,476,312 $19,289,109 $20,526,105 $17,527,809
Fees $13,934,489 $13,705,892 $13,102,617 $12,627,032 $14,346,566
Subtotal Unrestricted $46,907,464 $52,514,977 $53,709,952 $58,131,107 $56,054,127
Plant Funds $5,880,434 $145,685 $7,752,453 $31,720,554 $12,435,242
Clearing Funds ($8,539,814) ($6,430,441) ($9,188,658) ($10,729,494) ($9,255,663)
Auxiliary System $17,184,824 $12,190,552 $14,827,870 $18,124,547 $19,145,147
Other Restricted $1,376,706 $1,500,617 $1,502,905 $1,908,386 $3,877,298
Agency Funds $234,015 $193,666 $170,020 $89,811 $145,975
Grants and Fed. Approp. ($8,150,162) ($7,914,694) ($7,407,853) ($8,147,054) ($7,921,991)
Subtotal Restricted $7,986,003 ($314,615) $7,656,737 $32,966,750 $18,426,008
Campus Total $54,893,467 $52,200,362 $61,366,689 $91,097,857 $74,480,135
South Dakota State University / AES / SDSU Extention
Total Cash Statement
9
3/31/2015 3/31/2016 3/31/2017 3/31/2018 3/31/2019
Facilities and Administration $2,058,589 $3,020,857 $4,052,038 $5,153,215 $4,898,144
Sales and Services $760,289 695,071 $1,248,542 $3,838,993 $4,377,678
Tuition $24,006,660 $22,421,143 $28,089,839 $26,933,789 $21,200,370
Fees $10,405,463 $13,728,687 $12,244,676 $9,688,949 $15,088,615
Subtotal Unrestricted $37,231,001 $39,865,758 $45,635,095 $45,614,946 $45,564,807
Plant Funds $13,425,533 $8,957,016 $6,595,442 $12,535,577 $15,575,729
Clearing Funds $6,803,558 $10,248,150 $1,906,693 $7,098,086 $5,969,616
Auxiliary System $10,920,355 $9,176,611 $10,438,424 $16,943,863 $18,092,684
Other Restricted $2,803,543 $2,463,869 $2,598,776 $2,521,934 $3,341,143
Agency Funds $500,940 $409,787 $620,559 $687,296 $739,157
Grants and Fed. Approp. (4,932,989) (5,798,424) ($4,737,953) ($7,129,202) ($8,687,246)
Subtotal Restricted $29,520,940 $25,457,009 $17,421,941 $32,657,554 $35,031,083
Campus Total $66,751,941 $65,322,767 $63,057,036 $78,272,500 $80,595,890
University of South Dakota & Sanford School of Medicine
Total Cash Statement
10
Financial Indicators
Days Cash on Hand
Another way to look at cash balances is based on Days Cash on Hand in specific fund types. We
have broken out fund types into four categories:
Other Funds: These are the kinds of funds that we would consider General Sales &
Service. These are funds used for camps, student trips, club and organization fees, fines,
services that are billed to outside entities, etc.
Facilities & Administrative Funds: These are funds also known as Grants Overhead.
Tuition & Fees: This includes all tuition and all student fees. The tuition and fee dollars
held in the System Tuition Pool are added to this balance monthly
Total Unrestricted Cash: This includes all funds determined to be discretionary in nature.
This total is taken from the data that supports the Total Cash Statement.
The attached graphs demonstrate the cash balance trends in those categories for the last five
fiscal years. We would expect the cash balances to follow the same cyclical trend from year to
year.
The report uses the average daily expenses to determine the number of days cash available. The
average expenditure per day is noted in the header of each table.
The parameters associated with the Days Cash balance are based upon the Government Finance
Officers Association recommendation that a minimum of 60 days operating expenses be
maintained at all times. Due to the cyclical nature of revenue collections in higher education,
Red/Yellow/Green Light indicators will vary based upon the time of the year. See parameters
below:
Quarter Range Light Indicator
Q1 July – September > 150 days Green
90 – 150 days Yellow
< 90 days Red
Q2 October – December > 60 days Green
30 – 60 days Yellow
< 30 days Red
Q3 January ‐ March > 150 days Green
90 – 150 days Yellow
< 90 days Red
Q4 April – June > 120 days Green
60 – 120 days Yellow
< 60 days Red
11
Based on these parameters, the Board would see the following for the period ending March 31,
2019:
BHSU
o Other Funds – Green Light
o Facilities & Administrative Funds – Green Light
o Tuition & Fees – Yellow Light
o Total Unrestricted Cash – Green Light
DSU
o Other Funds – Red Light
o Facilities & Administrative Funds – Yellow Light
o Tuition & Fees – Red Light
o Total Unrestricted Cash – Red Light
NSU
o Other Funds – Green Light
o Facilities & Administrative Funds – Green Light
o Tuition & Fees – Green Light
o Total Unrestricted Cash – Green Light
SDSMT
o Other Funds – Green Light
o Facilities & Administrative Funds – Green Light
o Tuition & Fees – Yellow Light
o Total Unrestricted Cash – Green Light
SDSU
o Other Funds – Green Light
o Facilities & Administrative Funds – Green Light
o Tuition & Fees – Yellow Light
o Total Unrestricted Cash – Green Light
USD
o Other Funds – Yellow Light
o Facilities & Administrative Funds – Green Light
o Tuition & Fees – Green Light
o Total Unrestricted Cash – Green Light
12
$4,713 FY19 Cash FY19 Days Cash $3,818 FY18 Cash FY18 Days Cash $4,768 FY17 Cash FY17 Days Cash
July $2,239,373 475.2 July $1,703,458 446.1 July $1,952,551 409.5
August $2,120,062 449.9 August $1,583,565 414.7 August $2,038,414 427.5
September $2,588,500 549.3 September $1,613,485 422.5 September $2,135,661 447.9
October $2,744,302 582.3 October $1,606,504 420.7 October $2,137,622 448.3
November $2,557,315 542.7 November $1,508,676 395.1 November $2,034,821 426.8
December $2,525,144 535.8 December $1,515,336 396.8 December $2,182,727 457.8
January $2,904,425 616.3 January $1,506,878 394.6 January $2,342,406 491.3
February $2,716,297 576.4 February $2,324,875 608.8 February $2,249,231 471.7
March $2,656,764 563.8 March $2,245,700 588.1 March $2,181,073 457.4
April $0 0.0 April $2,114,843 553.8 April $2,214,850 464.5
May $0 0.0 May $1,981,586 518.9 May $2,012,213 422.0
June $0 0.0 June $2,496,031 653.7 June $1,713,484 359.4
BHSU Other FundsSales and Services Funds
0.0
100.0
200.0
300.0
400.0
500.0
600.0
700.0
800.0
900.0
July August September October November December January February March April May June
Days Cash on Han
d
BHSUDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
13
$1,007 FY19 Cash FY19 Days Cash $912 FY18 Cash FY18 Days Cash $955 FY17 Cash FY17 Days Cash
July $848,006 841.7 July $720,586 789.9 July $605,118 633.6
August $864,106 857.7 August $726,351 796.2 August $617,225 646.2
September $871,817 865.4 September $732,075 802.5 September $608,313 636.9
October $842,071 835.8 October $723,421 793.0 October $599,572 627.8
November $840,940 834.7 November $710,240 778.5 November $594,991 623.0
December $840,948 834.7 December $704,011 771.7 December $570,922 597.8
January $822,055 816.0 January $704,471 772.2 January $568,947 595.7
February $814,305 808.3 February $698,444 765.6 February $550,182 576.0
March $799,846 793.9 March $702,776 770.4 March $548,366 574.1
April $0 0.0 April $705,748 773.6 April $522,801 547.4
May $0 0.0 May $709,025 777.2 May $555,238 581.3
June $0 0.0 June $783,837 859.2 June $681,819 713.9
BHSU Facilities & Administrative Funds
0.0
100.0
200.0
300.0
400.0
500.0
600.0
700.0
800.0
900.0
1,000.0
July August September October November December January February March April May June
Days Cash on Han
d
BHSUDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
14
$61,189 FY18 Cash FY18 Days Cash $61,009 FY18 Cash FY18 Days Cash $59,562 FY17 Cash FY17 Days Cash
July $5,303,935 86.7 July $6,379,828 104.6 July $6,333,120 106.3
August $10,373,070 169.5 August $11,828,340 193.9 August $12,140,853 203.8
September $10,723,540 175.3 September $12,969,475 212.6 September $12,944,900 217.3
October $9,000,698 147.1 October $11,133,067 182.5 October $11,411,068 191.6
November $7,342,581 120.0 November $8,903,151 145.9 November $9,448,723 158.6
December $5,467,705 89.4 December $7,059,598 115.7 December $7,492,836 125.8
January $10,957,261 179.1 January $13,386,307 219.4 January $14,014,964 235.3
February $10,324,440 168.7 February $12,039,796 197.3 February $12,641,937 212.2
March $8,602,980 140.6 March $10,537,428 172.7 March $10,984,987 184.4
April $0 0.0 April $8,426,099 138.1 April $9,103,401 152.8
May $0 0.0 May $7,090,107 116.2 May $7,639,143 128.3
June $0 0.0 June $6,216,062 101.9 June $7,159,797 120.2
BHSU Tuition & Fee
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
BHSUDays Cash on Hand
Tuition & Fees
FY19
FY18
FY17
FY16
FY15
15
$66,909 FY19 Cash FY19 Days Cash $65,740 FY18 Cash FY18 Days Cash $65,285 FY17 Cash FY17 Days Cash
July $8,391,314 125.4 July $8,803,872 133.9 July $8,890,789 136.2
August $13,357,238 199.6 August $14,138,256 215.1 August $14,796,492 226.6
September $14,183,857 212.0 September $15,315,035 233.0 September $15,688,874 240.3
October $12,587,071 188.1 October $13,462,992 204.8 October $14,148,262 216.7
November $10,740,836 160.5 November $11,122,067 169.2 November $12,078,535 185.0
December $8,833,797 132.0 December $9,278,945 141.1 December $10,246,485 157.0
January $14,683,741 219.5 January $15,597,656 237.3 January $16,926,317 259.3
February $13,855,042 207.1 February $15,063,115 229.1 February $15,441,350 236.5
March $12,059,590 180.2 March $13,485,904 205.1 March $13,714,426 210.1
April $0 0.0 April $11,246,690 171.1 April $11,841,052 181.4
May $0 0.0 May $9,780,718 148.8 May $10,206,594 156.3
June $0 0.0 June $9,495,930 144.4 June $9,555,100 146.4
BHSU Total Unrestricted Cash
0.0
50.0
100.0
150.0
200.0
250.0
300.0
July August September October November December January February March April May June
Days Cash on Han
d
BHSUDays Cash on Hand
Total Unrestricted Cash
FY19
FY18
FY17
FY16
FY15
16
$7,893 FY19 Cash FY19 Days Cash $6,754 FY18 Cash FY18 Days Cash $7,119 FY17 Cash FY17 Days Cash
July $590,846 74.9 July $509,205 75.4 July $561,333 78.8
August $509,007 64.5 August $445,322 65.9 August $506,887 71.2
September $319,422 40.5 September $466,287 69.0 September $359,524 50.5
October $167,371 21.2 October $91,211 13.5 October $224,856 31.6
November $31,190 4.0 November ($34,226) (5.1) November $65,935 9.3
December $392,814 49.8 December ($63,730) (9.4) December ($56,321) (7.9)
January $210,844 26.7 January $24,339 3.6 January ($35,155) (4.9)
February $108,282 13.7 February $126,739 18.8 February ($165,953) (23.3)
March $577,985 73.2 March $509,978 75.5 March ($201,406) (28.3)
April $0 0.0 April $297,416 44.0 April ($333,655) (46.9)
May $0 0.0 May $87,674 13.0 May ($455,549) (64.0)
June $0 0.0 June $763,412 113.0 June $563,940 79.2
DSU Sales and Service FundsSales and Services Funds
(150.0)
(100.0)
(50.0)
0.0
50.0
100.0
150.0
July August September October November December January February March April May June
Days Cash on Han
d
DSUDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
17
$3,836 FY19 Cash FY19 Days Cash $1,289 FY18 Cash FY18 Days Cash $785 FY17 Cash FY17 Days Cash
July $842,338 219.6 July $523,570 406.3 July $422,639 538.1
August $905,204 236.0 August $641,725 498.0 August $508,976 648.0
September $957,657 249.7 September $662,557 514.2 September $547,183 696.7
October $933,014 243.2 October $638,756 495.7 October $534,749 680.9
November $905,995 236.2 November $666,104 516.9 November $550,032 700.3
December $852,004 222.1 December $678,488 526.5 December $549,735 699.9
January $414,295 108.0 January $782,235 607.1 January $634,124 807.4
February $407,462 106.2 February $831,335 645.2 February $657,046 836.6
March $386,198 100.7 March $867,780 673.4 March $608,794 775.1
April $0 0.0 April $882,411 684.8 April $635,078 808.6
May $0 0.0 May $905,807 703.0 May $656,461 835.8
June $0 0.0 June $740,628 574.8 June $467,424 595.1
DSU Facilities & Administrative Funds
0.0
100.0
200.0
300.0
400.0
500.0
600.0
700.0
800.0
900.0
July August September October November December January February March April May June
Days Cash on Han
d
DSUDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
18
$60,934 FY19 Cash FY19 Days Cash $54,737 FY18 Cash FY18 Days Cash $45,791 FY17 Cash FY17 Days Cash
July $4,352,136 71.4 July $5,750,389 105.1 July $5,071,701 110.8
August $8,256,291 135.5 August $9,731,203 177.8 August $8,192,335 178.9
September $8,446,896 138.6 September $10,508,918 192.0 September $9,353,694 204.3
October $6,962,199 114.3 October $9,261,188 169.2 October $8,391,649 183.3
November $5,486,415 90.0 November $8,190,300 149.6 November $7,038,692 153.7
December $3,380,861 55.5 December $6,501,546 118.8 December $5,878,357 128.4
January $8,488,295 139.3 January $11,824,465 216.0 January $10,748,643 234.7
February $7,135,745 117.1 February $10,518,524 192.2 February $9,906,593 216.3
March $5,215,339 85.6 March $8,816,987 161.1 March $8,755,402 191.2
April $0 0.0 April $7,453,543 136.2 April $7,789,601 170.1
May $0 0.0 May $6,324,451 115.5 May $6,426,172 140.3
June $0 0.0 June $4,977,297 90.9 June $6,387,506 139.5
DSU Tuition & Fee
0.0
50.0
100.0
150.0
200.0
250.0
300.0
July August September October November December January February March April May June
Days Cash on Han
d
DSUDays Cash on Hand
Tuition & Fees
FY19
FY18
FY17
FY16
FY15
19
$72,663 FY18 Cash FY18 Days Cash $68,976 FY18 Cash FY18 Days Cash $62,641 FY17 Cash FY17 Days Cash
July $5,785,320 79.6 July $6,783,164 98.3 July $6,734,361 107.5
August $9,670,502 133.1 August $10,818,250 156.8 August $10,747,066 171.6
September $9,723,975 133.8 September $11,637,762 168.7 September $11,415,625 182.2
October $8,062,584 111.0 October $9,991,155 144.8 October $10,020,793 160.0
November $6,423,600 88.4 November $8,822,178 127.9 November $8,806,267 140.6
December $4,625,679 63.7 December $7,116,304 103.2 December $6,994,960 111.7
January $9,113,434 125.4 January $12,631,039 183.1 January $12,423,434 198.3
February $7,651,489 105.3 February $11,476,598 166.4 February $11,009,617 175.8
March $6,179,522 85.0 March $10,194,745 147.8 March $9,224,375 147.3
April $0 0.0 April $8,633,370 125.2 April $7,754,966 123.8
May $0 0.0 May $7,317,932 106.1 May $6,525,363 104.2
June $0 0.0 June $6,481,337 94.0 June $6,008,661 95.9
DSU Total Unrestricted Cash
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
DSUDays Cash on Hand
Total Unrestricted Cash
FY19
FY18
FY17
FY16
FY15
20
$4,021 FY19 Cash FY19 Days Cash $4,798 FY18 Cash FY18 Days Cash $6,263 FY17 Cash FY17 Days Cash
July $1,803,196 448.4 July $989,049 206.2 July $1,026,096 163.8
August $1,729,503 430.1 August $930,595 194.0 August $921,200 147.1
September $1,709,881 425.2 September $947,684 197.5 September $681,424 108.8
October $1,571,661 390.8 October $934,752 194.8 October $676,444 108.0
November $1,458,537 362.7 November $987,222 205.8 November $511,687 81.7
December $1,451,558 361.0 December $919,844 191.7 December $236,845 37.8
January $1,447,492 359.9 January $1,081,038 225.3 January $555,344 88.7
February $1,464,392 364.1 February $1,261,765 263.0 February $553,724 88.4
March $1,486,212 369.6 March $1,260,352 262.7 March $381,227 60.9
April $0 0.0 April $1,176,825 245.3 April $341,820 54.6
May $0 0.0 May $1,038,086 216.4 May $281,784 45.0
June $0 0.0 June $1,686,398 351.5 June $1,080,598 172.5
Note: For FY18 funds that have the NSU foundation as their sole revenue source were removed from this calculation. They are only reimbursed once a year to
allow the foundation to maximize its earning potential. This effected the available cash total as well as the daily average expenditure total.
NSU Other FundsSales and Services Funds
(100.0)
0.0
100.0
200.0
300.0
400.0
500.0
July August September October November December January February March April May June
Days Cash on Han
d
NSUDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
21
$150 FY19 Cash FY19 Days Cash $68 FY18 Cash FY18 Days Cash $73 FY17 Cash FY17 Days Cash
July $278,681 1,852.0 July $225,891 3,341.2 July $163,339 2,237.6
August $283,884 1,886.6 August $237,463 3,512.3 August $168,088 2,302.7
September $289,340 1,922.8 September $245,869 3,636.7 September $175,106 2,398.8
October $256,063 1,701.7 October $243,595 3,603.0 October $186,643 2,556.9
November $259,167 1,722.3 November $248,219 3,671.4 November $181,410 2,485.2
December $263,091 1,748.4 December $253,001 3,742.2 December $191,962 2,629.7
January $268,010 1,781.1 January $259,645 3,840.4 January $199,851 2,737.8
February $272,910 1,813.6 February $264,671 3,914.8 February $204,811 2,805.7
March $277,129 1,841.7 March $265,193 3,922.5 March $210,859 2,888.6
April $0 0.0 April $264,766 3,916.2 April $213,351 2,922.7
May $0 0.0 May $270,947 4,007.6 May $218,642 2,995.2
June $0 0.0 June $272,946 4,037.2 June $216,744 2,969.2
NSU Facilities & Administrative Funds
0.0
500.0
1,000.0
1,500.0
2,000.0
2,500.0
3,000.0
3,500.0
4,000.0
4,500.0
July August September October November December January February March April May June
Days Cash on Han
d
NSUDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
22
$39,248 FY19 Cash FY19 Days Cash $34,562 FY18 Cash FY18 Days Cash $34,367 FY17 Cash FY17 Days Cash
July $8,102,546 206.4 July $7,322,007 211.8 July $5,827,458 169.6
August $11,746,958 299.3 August $10,879,137 314.8 August $9,393,646 273.3
September $11,281,038 287.4 September $10,891,503 315.1 September $9,704,464 282.4
October $10,621,644 270.6 October $9,939,675 287.6 October $8,571,290 249.4
November $9,468,668 241.2 November $8,763,356 253.6 November $7,422,347 216.0
December $8,312,413 211.8 December $7,756,980 224.4 December $6,455,950 187.9
January $12,011,355 306.0 January $12,158,175 351.8 January $10,320,868 300.3
February $11,006,841 280.4 February $11,599,477 335.6 February $8,573,344 249.5
March $9,802,326 249.8 March $10,405,780 301.1 March $8,282,786 241.0
April $0 0.0 April $9,350,808 270.5 April $7,611,869 221.5
May $0 0.0 May $8,962,568 259.3 May $6,955,182 202.4
June $0 0.0 June $8,550,293 247.4 June $7,656,776 222.8
NSU Tuition & Fee
0.0
50.0
100.0
150.0
200.0
250.0
300.0
350.0
400.0
July August September October November December January February March April May June
Days Cash on Han
d
NSUDays Cash on Hand
Tuition & Fee
FY19
FY18
FY17
FY16
FY15
23
$43,420 FY19 Cash FY19 Days Cash $39,428 FY18 Cash FY18 Days Cash $40,703 FY17 Cash FY17 Days Cash
July $10,184,423 234.6 July $8,536,947 216.5 July $7,016,893 172.4
August $13,760,345 316.9 August $12,047,195 305.6 August $10,482,934 257.5
September $13,280,259 305.9 September $12,085,056 306.5 September $10,560,994 259.5
October $12,449,368 286.7 October $11,118,022 282.0 October $9,434,377 231.8
November $11,186,372 257.6 November $9,998,797 253.6 November $8,115,444 199.4
December $10,027,062 230.9 December $8,929,825 226.5 December $6,884,757 169.1
January $13,726,857 316.1 January $13,498,858 342.4 January $11,076,063 272.1
February $12,744,143 293.5 February $13,125,913 332.9 February $9,331,879 229.3
March $11,565,667 266.4 March $11,931,325 302.6 March $8,874,872 218.0
April $0 0.0 April $10,792,399 273.7 April $8,167,040 200.6
May $0 0.0 May $10,271,601 260.5 May $7,455,608 183.2
June $0 0.0 June $10,509,637 266.6 June $8,954,118 220.0
NSU Total Unrestricted Cash
0.0
50.0
100.0
150.0
200.0
250.0
300.0
350.0
400.0
July August September October November December January February March April May June
Days Cash on Han
d
NSUDays Cash on Hand
Total Unrestricted Cash
FY19
FY18
FY17
FY16
FY15
24
$6,019 FY19 Cash FY19 Days Cash $4,937 FY18 Cash FY18 Days Cash $5,490 FY17 Cash FY17 Days Cash
July $2,627,295 436.5 July $1,703,167 345.0 July $1,535,360 279.7
August $2,496,988 414.9 August $1,542,304 312.4 August $1,249,880 227.7
September $2,328,011 386.8 September $1,987,539 402.6 September $1,313,542 239.3
October $2,518,915 418.5 October $1,638,952 332.0 October $1,015,805 185.0
November $2,694,383 447.7 November $1,395,145 282.6 November $957,491 174.4
December $2,808,735 466.7 December $1,500,812 304.0 December $749,881 136.6
January $2,962,857 492.3 January $1,511,777 306.2 January $803,442 146.4
February $3,070,688 510.2 February $1,460,463 295.8 February $1,107,055 201.7
March $3,386,980 562.7 March $1,688,705 342.1 March $1,149,809 209.4
April $0 0.0 April $1,651,563 334.5 April $889,681 162.1
May $0 0.0 May $2,153,443 436.2 May $1,019,424 185.7
June $0 0.0 June $2,486,292 503.6 June $1,543,835 281.2
* The balances from June 2013 thru March of the current year include a loan that was given to SDSMT. The original loan balance was $2.5 million. SDSMT made payments
of $750,000 in FY16, $1,250,000 in FY17, and $500,000 in FY18.
SDSMT Other Funds*Sales and Services Funds
‐300.0
‐200.0
‐100.0
0.0
100.0
200.0
300.0
400.0
500.0
600.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSMTDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
25
$4,104 FY19 Cash FY19 Days Cash $3,837 FY18 Cash FY18 Days Cash $2,181 FY17 Cash FY17 Days Cash
July $4,786,456 1,166.4 July $3,492,943 910.3 July $1,905,693 873.7
August $4,893,260 1,192.4 August $3,764,042 981.0 August $2,136,272 979.4
September $4,998,764 1,218.1 September $3,819,595 995.5 September $2,312,745 1,060.3
October $5,025,121 1,224.6 October $3,957,436 1,031.4 October $2,929,920 1,343.2
November $5,061,191 1,233.3 November $4,458,702 1,162.0 November $2,743,959 1,258.0
December $5,066,319 1,234.6 December $4,534,889 1,181.9 December $2,721,008 1,247.4
January $5,087,152 1,239.7 January $4,589,838 1,196.2 January $2,832,814 1,298.7
February $5,086,699 1,239.6 February $4,635,407 1,208.1 February $2,904,098 1,331.4
March $5,121,104 1,247.9 March $4,775,092 1,244.5 March $3,125,965 1,433.1
April $0 0.0 April $4,798,703 1,250.6 April $3,236,031 1,483.5
May $0 0.0 May $4,787,427 1,247.7 May $3,332,443 1,527.7
June $0 0.0 June $4,660,296 1,214.6 June $3,306,586 1,515.9
SDSMT Facilities & Administrative Funds
(1,000.0)
(500.0)
0.0
500.0
1,000.0
1,500.0
2,000.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSMTDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
26
$70,984 FY19 Cash FY19 Days Cash $68,099 FY18 Cash FY18 Days Cash $74,013 FY17 Cash FY17 Days Cash
July $4,933,143 69.5 July $4,690,939 68.9 July $1,926,860 26.0
August $12,130,271 170.9 August $10,383,604 152.5 August $6,895,142 93.2
September $11,830,216 166.7 September $12,619,315 185.3 September $9,793,508 132.3
October $10,073,137 141.9 October $10,919,158 160.3 October $8,628,854 116.6
November $8,343,978 117.5 November $8,670,976 127.3 November $6,535,086 88.3
December $6,503,273 91.6 December $7,067,053 103.8 December $5,064,026 68.4
January $14,241,271 200.6 January $15,024,251 220.6 January $13,338,141 180.2
February $12,432,100 175.1 February $13,499,725 198.2 February $11,463,811 154.9
March $10,488,711 147.8 March $11,801,567 173.3 March $9,891,227 133.6
April $0 0.0 April $10,056,118 147.7 April $8,191,422 110.7
May $0 0.0 May $7,771,971 114.1 May $6,020,618 81.3
June $0 0.0 June $5,738,038 84.3 June $5,408,105 73.1
SDSMT Tuition & Fee
‐50.0
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSMTDays Cash on Hand
Tuition & Fees
FY19
FY18
FY17
FY16
FY15
27
$81,107 FY19 Cash FY19 Days Cash $76,873 FY18 Cash FY18 Days Cash $81,684 FY17 Cash FY17 Days Cash
July $12,346,894 152.2 July $9,887,049 128.6 July $5,367,913 65.7
August $19,520,519 240.7 August $15,689,950 204.1 August $10,281,294 125.9
September $19,156,991 236.2 September $18,426,449 239.7 September $13,419,795 164.3
October $17,617,173 217.2 October $16,515,546 214.8 October $12,574,579 153.9
November $16,099,552 198.5 November $14,524,823 188.9 November $10,236,536 125.3
December $14,378,327 177.3 December $13,102,754 170.4 December $8,534,915 104.5
January $22,291,280 274.8 January $21,125,866 274.8 January $16,974,397 207.8
February $20,589,487 253.9 February $19,595,595 254.9 February $15,474,964 189.4
March $18,996,795 234.2 March $18,265,364 237.6 March $14,167,001 173.4
April $0 0.0 April $16,506,384 214.7 April $12,317,134 150.8
May $0 0.0 May $14,712,841 191.4 May $10,372,485 127.0
June $0 0.0 June $12,884,626 167.6 June $10,258,526 125.6
SDSMT Total Unrestricted Cash
‐100.0
‐50.0
0.0
50.0
100.0
150.0
200.0
250.0
300.0
July August September October November December January February March April May June
Days Cash on Hand
SDSMTDays Cash on Hand
Total Unrestriced Cash
FY19
FY18
FY17
FY16
FY15
28
$104,687 FY19 Cash FY19 Days Cash $99,903 FY18 Cash FY18 Days Cash $102,670 FY17 Cash FY17 Days Cash
July $16,260,174 155.3 July $16,227,463 162.4 July $15,975,772 155.6
August $15,132,894 144.6 August $14,364,597 143.8 August $15,385,656 149.9
September $13,728,631 131.1 September $13,523,832 135.4 September $16,488,811 160.6
October $14,440,243 137.9 October $14,132,707 141.5 October $17,377,073 169.3
November $12,893,471 123.2 November $11,253,011 112.6 November $16,432,005 160.0
December $11,324,091 108.2 December $11,876,446 118.9 December $14,729,548 143.5
January $14,470,703 138.2 January $14,720,140 147.3 January $17,359,047 169.1
February $15,004,180 143.3 February $15,005,795 150.2 February $16,517,021 160.9
March $16,345,773 156.1 March $17,886,195 179.0 March $14,578,566 142.0
April $0 0.0 April $18,336,705 183.5 April $16,573,602 161.4
May $0 0.0 May $16,731,274 167.5 May $16,024,909 156.1
June $0 0.0 June $17,222,854 172.4 June $17,181,676 167.3
SDSU/AES/Extension Other FundsSales and Services Funds
0.0
20.0
40.0
60.0
80.0
100.0
120.0
140.0
160.0
180.0
200.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSUDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
29
$10,378 FY19 Cash FY19 Days Cash $10,935 FY18 Cash FY18 Days Cash $10,378 FY17 Cash FY17 Days Cash
July $7,473,357 720.1 July $7,159,990 654.8 July $5,312,124 511.9
August $7,522,637 724.8 August $7,304,644 668.0 August $5,695,539 548.8
September $7,600,450 732.3 September $7,474,270 683.5 September $5,872,738 565.9
October $7,561,861 728.6 October $7,077,739 647.3 October $6,112,978 589.1
November $7,639,367 736.1 November $7,141,402 653.1 November $6,310,926 608.1
December $7,525,148 725.1 December $7,200,022 658.5 December $6,454,662 622.0
January $7,649,850 737.1 January $7,099,385 649.3 January $6,595,644 635.6
February $7,754,718 747.2 February $7,261,007 664.0 February $6,766,667 652.0
March $7,833,979 754.8 March $7,091,775 648.6 March $6,739,660 649.4
April $0 0.0 April $7,207,368 659.1 April $6,879,707 662.9
May $0 0.0 May $7,240,344 662.1 May $7,001,780 674.7
June $0 0.0 June $7,156,073 654.4 June $6,837,737 658.9
SDSU/AES/Extension Facilities & Administrative Funds
0.0
100.0
200.0
300.0
400.0
500.0
600.0
700.0
800.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSUDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
30
$252,987 FY19 Cash FY19 Days Cash $256,564 FY18 Cash FY18 Days Cash $256,324 FY17 Cash FY17 Days Cash
July $12,834,108 50.7 July $15,209,380 59.3 July $13,378,388 52.2
August $34,996,277 138.3 August $36,207,069 141.1 August $34,424,702 134.3
September $39,643,903 156.7 September $42,965,111 167.5 September $39,960,057 155.9
October $31,527,831 124.6 October $34,202,860 133.3 October $32,855,634 128.2
November $23,896,741 94.5 November $27,121,203 105.7 November $23,221,423 90.6
December $15,517,164 61.3 December $18,332,318 71.5 December $17,270,307 67.4
January $44,986,680 177.8 January $49,687,901 193.7 January $46,074,451 179.8
February $40,925,389 161.8 February $42,652,459 166.2 February $40,905,242 159.6
March $31,874,375 126.0 March $33,153,137 129.2 March $32,391,726 126.4
April $0 0.0 April $24,962,768 97.3 April $24,905,792 97.2
May $0 0.0 May $20,554,519 80.1 May $17,113,430 66.8
June $0 0.0 June $15,970,073 62.2 June $18,400,678 71.8
SDSU/AES/Extension Tuition & Fee
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSUDays Cash on Hand
Tuition & Fees
FY19
FY18
FY17
FY16
FY15
31
$368,052 FY19 Cash FY19 Days Cash $367,402 FY18 Cash FY18 Days Cash $369,372 FY17 Cash FY17 Days Cash
July $36,567,639 99.4 July $38,596,833 105.1 July $34,666,284 93.9
August $57,651,808 156.6 August $57,876,310 157.5 August $55,505,897 150.3
September $60,972,984 165.7 September $63,963,213 174.1 September $62,321,606 168.7
October $53,529,935 145.4 October $55,413,306 150.8 October $56,345,685 152.5
November $44,429,579 120.7 November $45,515,616 123.9 November $45,964,354 124.4
December $34,366,403 93.4 December $37,408,786 101.8 December $38,454,517 104.1
January $67,107,233 182.3 January $71,507,426 194.6 January $70,029,142 189.6
February $63,684,287 173.0 February $64,919,261 176.7 February $64,188,930 173.8
March $56,054,127 152.3 March $58,131,107 158.2 March $53,709,952 145.4
April $0 0.0 April $50,506,841 137.5 April $48,359,101 130.9
May $0 0.0 May $44,526,137 121.2 May $40,140,119 108.7
June $0 0.0 June $40,349,000 109.8 June $42,420,091 114.8
SDSU/AES/Extension Total Unrestricted Cash
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
SDSU/AES/ExtensionDays Cash on Hand
Total Unrestricted Cash
FY19
FY18
FY17
FY16
FY15
32
$38,613 FY19 Cash FY19 Days Cash $32,834 FY18 Cash FY18 Days Cash $54,547 FY17 Cash FY17 Days Cash
July $6,600,420 170.9 July $6,446,146 196.3 July $4,984,360 91.4
August $4,118,833 106.7 August $4,524,616 137.8 August $2,731,954 50.1
September $5,225,286 135.3 September $4,574,523 139.3 September $1,661,387 30.5
October $5,059,825 131.0 October $3,775,387 115.0 October $1,273,071 23.3
November $3,787,957 98.1 November $2,954,341 90.0 November $2,802,067 51.4
December $6,157,451 159.5 December $5,440,183 165.7 December $3,439,045 63.0
January $5,170,100 133.9 January $3,942,025 120.1 January $1,846,957 33.9
February $4,531,718 117.4 February $3,374,026 102.8 February $1,203,797 22.1
March $4,377,678 113.4 March $3,838,993 116.9 March $1,248,542 22.9
April $0 0.0 April $3,502,749 106.7 April $1,332,002 24.4
May $0 0.0 May $3,972,328 121.0 May $1,752,479 32.1
June $0 0.0 June $7,062,122 215.1 June $6,431,871 117.9
Note: the FY18 average daily expenditures excludes scholarship expenditures that are reimbursed by the foundation at the end of the year.
USD & Med School Other FundsSales and Services Funds
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
USD & Med SchoolDays Cash on Hand
Other Funds
FY19
FY18
FY17
FY16
FY15
33
$10,077 FY19 Cash FY19 Days Cash $7,174 FY18 Cash FY18 Days Cash $5,550 FY17 Cash FY17 Days Cash
July $4,414,106 438.0 July $4,748,654 661.9 July $3,386,011 610.1
August $4,459,825 442.6 August $4,830,980 673.4 August $3,499,347 630.5
September $4,748,257 471.2 September $4,736,179 660.2 September $3,562,424 641.9
October $4,869,899 483.3 October $4,869,359 678.8 October $3,647,966 657.3
November $4,888,050 485.1 November $4,984,818 694.9 November $3,714,434 669.3
December $4,921,995 488.4 December $4,879,661 680.2 December $3,880,114 699.1
January $4,643,900 460.8 January $5,036,826 702.1 January $3,956,406 712.9
February $4,766,867 473.0 February $5,073,089 707.2 February $4,025,145 725.2
March $4,898,144 486.1 March $5,153,215 718.3 March $4,052,038 730.1
April $0 0.0 April $5,251,055 732.0 April $4,591,554 827.3
May $0 0.0 May $5,171,489 720.9 May $4,521,387 814.7
June $0 0.0 June $4,819,083 671.7 June $4,413,545 795.2
USD & Med School Facilities & Administrative Funds
0.0
100.0
200.0
300.0
400.0
500.0
600.0
700.0
800.0
900.0
July August September October November December January February March April May June
Days Cash on Han
d
USD & Med SchoolDays Cash on Hand
Facilities & Administrative Funds
FY19
FY18
FY17
FY16
FY15
34
$198,408 FY19 Cash FY19 Days Cash $197,778 FY18 Cash FY18 Days Cash $186,127 FY17 Cash FY17 Days Cash
July $21,517,262 108.4 July $24,162,595 122.2 July $26,719,362 143.6
August $40,805,811 205.7 August $36,863,588 186.4 August $44,288,178 237.9
September $39,801,671 200.6 September $38,984,735 197.1 September $42,079,477 226.1
October $34,443,876 173.6 October $33,598,004 169.9 October $37,404,893 201.0
November $28,896,831 145.6 November $28,061,918 141.9 November $31,230,723 167.8
December $24,955,722 125.8 December $23,774,731 120.2 December $27,147,931 145.9
January $44,881,369 226.2 January $44,739,686 226.2 January $48,322,413 259.6
February $40,793,346 205.6 February $41,712,888 210.9 February $44,695,981 240.1
March $36,288,985 182.9 March $36,622,738 185.2 March $40,334,515 216.7
April $0 0.0 April $31,411,983 158.8 April $35,326,875 189.8
May $0 0.0 May $28,317,941 143.2 May $32,096,265 172.4
June $0 0.0 June $24,165,895 122.2 June $24,170,833 129.9
USD & Med School Tuition & Fee
0.0
50.0
100.0
150.0
200.0
250.0
300.0
July August September October November December January February March April May June
Days Cash on Han
d
USDDays Cash on Hand
Tuition & Fees
FY19
FY18
FY17
FY16
FY15
35
$247,098 FY19 Cash FY19 Days Cash $237,787 FY18 Cash FY18 Days Cash $246,224 FY17 Cash FY17 Days Cash
July $32,531,788 131.7 July $35,357,395 148.7 July $35,089,733 142.5
August $49,384,469 199.9 August $46,219,184 194.4 August $50,519,479 205.2
September $49,775,214 201.4 September $48,295,437 203.1 September $47,303,288 192.1
October $44,373,600 179.6 October $42,242,750 177.6 October $42,325,930 171.9
November $37,572,838 152.1 November $36,001,077 151.4 November $37,747,224 153.3
December $36,035,168 145.8 December $34,094,575 143.4 December $34,467,090 140.0
January $54,695,369 221.4 January $53,718,537 225.9 January $54,125,776 233.0
February $50,091,931 202.7 February $50,160,003 210.9 February $49,924,923 214.9
March $45,564,807 184.4 March $45,614,946 191.8 March $45,635,095 196.4
April $0 0.0 April $40,165,787 168.9 April $41,250,431 177.6
May $0 0.0 May $37,461,758 157.5 May $38,370,131 165.2
June $0 0.0 June $36,047,100 151.6 June $35,016,249 150.7
USD & Med School Total Unrestricted Cash
0.0
50.0
100.0
150.0
200.0
250.0
July August September October November December January February March April May June
Days Cash on Han
d
USD & Med SchoolDays Cash on Hand
Total Unrestricted Cash
FY19
FY18
FY17
FY16
FY15
36
Campus Reponses to Yellow or Red Indicators
BHSU University management is aware of the decrease in tuition funds during the year
due to lower than projected credit hours. Management has taken steps to
adjust the university budget to account for this decrease. Management feels
comfortable with the cash position of the university given the other green light
indicators and the overall green light indicator.
DSU F&A Funds: The F&A Funds days cash on hand is in the yellow currently. DSU
expended $500,000 from this fund for the 100GB REED upgrade. A portion of
this expense will be transferred to another fund source (gift dollars) which will
positively influence the days cash on hand for F&A considerably. If the dollars
had been refunded in March, DSU would have received a green light for this fund
source.
Other: Days Cash on Hand for Other as of March was 73.2. This was lower than
FY18 (March FY18 days cash on hand was 75.5) but the cash balance was
$68,000 higher in FY19 compared to FY18.
Tuition & Fees: The university has had several larger investments in one-
time projects which has reduced the cash available in Tuition & Fees. As the
university is building the FY20 budget, the current cash position is being factored
into the decisions for future expenses.
Total Unrestricted: As noted in each of the categories that make up the Total
Unrestricted, DSU has had several one-time expenses that has diminished the
cash available or days cash on hand. This is strongly influencing decisions as the
university concludes the final quarter of FY19 and is developing the FY20 budget.
NSU No response was necessary as all indicators are green.
SDSMT While the Days Cash for the SD Mines Tuition and Fee accounts is slightly below
the required 150 days, the Tuition and Fee cash balances have increased by
nearly 70% since this same point in Fiscal Year 2014. In addition, the Total
Unrestricted Cash balances are well above the 150 day requirement. The SD
Mines administration continues to closely monitor cash balances and
expenditures and anticipates our Tuition and Fee Days Cash will continue its
upward trend.
SDSU Total Unrestricted Cash balances continue to receive a green light and the cash
balance is above the prior 4 years average for the third quarter. The Tuition sub-
section of the Unrestricted Cash balance is slightly less than last year (126 days
37
cash on hand compared to 129 last year), but is slightly above the average over
the last 4 years.
USD Other funds include USD revolving accounts that are reimbursed at various times
throughout the fiscal year. This includes UCSF support from other campuses and
NCAA reimbursements that occur at year-end.
38