Presentation of Feb. 21, 2013 at Administrative Services Task Force meeting on LSU Sources of Revenue

1. Louisiana State University
System
Presentation to Revenue Task Force
February 21, 2013

2. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Chart title goes here
Slide 1 – FY 2012-13 Percentage of Total Revenue By Entity
Total
Revenues
100%
$3,268,025,962
90%
.2% LSU BOS
LSU HSC
80% NO
13.7% .7% LSU Law Center
70% .7%
LSU HCSC S LSU Eunice
60% 17.8% .7% LSU Alexandria
50% 1.4% LSU Shreveport
LSU A&M
40% 26.7% 1.8% Pennington Biomedical
1.8% HP Long Medical Center
30%
3.3% Huey P. Lon
EA Conway Medical Center
20% HCSD
3.9% LSU Ag Center
10% 27.3%
0%
Note: LSU Health Science Center Shreveport includes Shreveport Hospital.

3. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Chart title goes here
Slide 2 – FY 2012-13 Percentage of Total Revenue By Entity
Total
Revenues
100%
$1,875,845,380
90%
.3% LSU BOS
80% LSU HSC S
13.1% 1.2% LSU Eunice
70% 1.3% LSU Alexandria
LSU HSC NO
60% 23.9% 1.3% LSU Law Center
50% 2.5% LSU Shreveport
40% 3.1% Pennington Biomedical
6.8% LSU Ag Center
30%
LSU A&M
20% 46.5%
10%
0%
Note: LSU System Exclusive of Hospital Operations.

4. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Chart title12-13 Percentage of Total Revenue by Source
Slide 3– FY goes here
Endowment
Income 0.2%
Pell 1.1%
Uncompensated
Care
Hospital 18.7%
Revenue
36.7% Medicare 4.7%
Student Fees
Medicaid 5.4%
12.0%
Hosp Contracts 2.2%
General Fund
Hosp Self 5.5%
12.4% Physician Prac. 0.2%
Total
Revenues
$3,268,025,962

5. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Chart title12-13 Percentage of Total Revenue by Source
Slide 4– FY goes here
Endowment Total
Income 0.2% Revenues
Gifts Grants &
Contracts 18.4% $1,875,845,380
Other Fed
Medicaid 1.4%
10.3%
Auxiliaries Hosp Contacts
12.0% 2.0%
Pell 1.9%
Self Gen 4.7% General Fund
18.5% Physician Prac
Sales 5.9% 0.4%
Student Fees
21.0%
IAT 0.4%
Note: LSU System Exclusive of Hospital Operations.

6. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 5– FY 12-13 Percentage of Restricted Vs Unrestricted Revenue
Unrestricted Revenues Restricted Revenues
$888,210,100 $987,635,280
47.3% 52.7%
General Fund Student Fees
Statutory Dedicated Physician Practice Plan
Medicaid Sales & Service Ed. Activities
Hospital Contracts Auxiliaries
Interagency Transfers Endowment Income
Student Fees Gifts, Grants, and Contracts
Sales & Service Ed. Activities Other Self Generated
Other Self Generated Pell Grants
Other Federal Grants Other Federal Grants
Note: LSU System Exclusive of Hospital Operations.

7. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 6– Restricted Revenue Definitions, Purposes, and Uses
• Student Fees –
– Self-generated restricted fees that have established limitations or stipulation
placed on their use. Includes fees for items such as the student technology
fee, course/field trip fees, the child care center fee, Student Bar Association fees
principally used for SBA administration and SBA-approved functions for law
students, student activities, intramurals, media, and orientation fee.
• Physician Practice Plans
– Funds are designated by the BOS to compensate faculty and enhance academic
quality of their departments through investments in infrastructure, scholarly
pursuits, and research. Funds are generated by faculty providing patient care.
Faculty Practice touches all aspects of the mission of teaching, research, patient
care and community outreach.
• Sales and Services –
– Self-generated funds derived from institutional sales and services of educational
activities. These revenues include items such as publications, Performing Art
Series Sales, LOUIS subscription fees, program income generated from
sponsored agreements, Law Review, Energy Law Journal, clinical and research
services, university stores, testing fees (plant and soil).
Note: LSU System Exclusive of Hospital Operations.

8. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 7– Restricted Revenue Definitions, Purposes, and Uses
• Athletics–
− Self-generated funds derived from university sponsored athletic events. The Athletic
Auxiliary unit seeks to create an environment conducive to the development of student-
athletes with strong core values and personal integrity that will contribute to success
throughout their lives and to provide the resources necessary to pursue championships, to
graduate and to become productive citizens. LSU's Athletic Department is a self-supporting
unit that does not receive state appropriation or student fee revenues. Athletic Department
revenues are used to fund the operations of the auxiliary unit including expenses for
operations and maintenance of plant and the debt/bond payments associated with
construction and renovations of its facilities.
• Auxiliaries (Excluding Athletics)
− Self-generated funds derived from auxiliary enterprises that exist to furnish goods or
services to students, faculty, or staff. These units charge a fee to users for their goods and
services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as
an essentially self-supporting activity that is not supported by state appropriated revenues.
The funding is dedicated to the operations of the auxiliary unit including expenses for
operations and maintenance of plant and the debt/bond payments associated with
construction and renovations of its facilities. Examples are residence halls, student health
center, parking & transportation, student unions, testing centers, museums, and bookstore.
Note: LSU System Exclusive of Hospital Operations.

9. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 8– Restricted Revenue Definitions, Purposes, and Uses
• Endowment Income –
− Funds established by a donor in which only the earned income can be spent. These
funds include the endowment established by a donor and the state match university
foundation accounts. Generally restricted in use for those scholarships and
professorships and are permanently nonexpendable.
• Gifts, Grants and Contracts –
− Funding distributed from state or local sources for grants, contracts, cooperative
agreements and other non-sponsored programs. These funding resources include
externally established limitations or stipulations on the use of the funds. Examples
include Incumbent Worker Training Grants, BORSF Grants, some institutions also
record TOPS Scholarships, and Go Grants.
− Funding distributed from private sources, including industry, for
grants, contracts, cooperative agreements and other non-sponsored programs such
as unrestricted donations. These funds include items such as university foundation
funds, gifts to the University and industry cooperative agreements.
Note: LSU System Exclusive of Hospital Operations.

10. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 9– Restricted Revenue Definitions, Purposes, and Uses
• All Other Self Generated–
– Revenues derived from items such as (facilities and administration)
indirect cost recovered from sponsored programs, technology transfer
and other miscellaneous sources. These types of funds are earmarked
for items such as start-up funds for new faculty members, new
research, matching funds for grants, and high cost maintenance
expenses for research equipment or lab renovations. Other examples
include interest on investments, technology transfer, and continuing
education.
• Pell Grants–
– The Pell Grant program is a post-secondary, educational federal grant
program sponsored by the U.S. Department of Education that is
designed to help students with financial need pay for college. The
funding is awarded based on information submitted on the Free
Application for Federal Student Aid (FAFSA) form. Funding is
awarded to students pursuing their first undergraduate degree and the
student must maintain satisfactory academic progress.
Note: LSU System Exclusive of Hospital Operations.

11. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 10– Restricted Revenue Definitions, Purposes, and Uses
• Other Federal
– Funding distributed from federal agencies for
grants, contracts, cooperative agreements and other non-sponsored
programs such as the Federal Work Study Program. These funding
resources include externally established limitations or stipulations on
the use of the funds. This funding source includes items such as
competitive federal agency research grants, National Science
Foundation (NSF), US Department of Agricultural, Interior, Commerce
– NOAA, Energy, Military, etc.
Note: LSU System Exclusive of Hospital Operations.

12. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 11– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
Endowment $871,574,544
Income 0.3% Other Fed
10.3%
General Fund
14.8%
Stat. Ded. 1.4%
Auxiliaries 21.3%
IAT 0.8%
Pell 2.3% Student Fees
33.2%
Other Self-Gen
4.9% Sales and
Services 2.2%
LSU & A&M College

13. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 12– FY 12-13 Percentage of Total Revenue by Source
Stat. Ded. 1.7% Total
Revenues
$24,486,508
Gifts, Grants, &
Contracts 2.0% General Fund
22.1%
Endowment
Income 0.5% Student Fees
72.4%
Other Self-Gen
0.7%
Sales and
Services 0.7%
LSU Paul M. Hebert Law Center

14. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 13– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
Auxiliaries 4.1% $58,912,623
Gifts, Grants, &
Contracts 23.8%
Sales and Other Self-Gen
Services 0.4% 16.6%
Other Fed 33.9%
General Fund
Stat. Ded. 0.2% 21.0%
Pennington Biomedical Research Center

15. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 14– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
Gifts, Grants, & $127,911,032
Contracts 16.8%
Other Fed
Endowment 17.2%
Income 0.1%
Other Self-Gen
6.2%
Sales and
Services 5.1% General Fund
50.4%
Stat. Ded. 4.1%
LSU Agricultural Center

16. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 15– FY 12-13 Percentage of Total Revenue by Source
Total
Other Fed 3.3%
Gifts, Grants, & Revenues
Contracts 13.1% $47,156,467
General Fund
Auxiliaries 5.1% 19.8% Stat. Ded. 1.4%
Pell 12.7%
Student Fees
Other Self-Gen 43.9%
0.5%
LSU Shreveport

17. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 16– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
Other Fed 0.5% $22,899,647
Auxiliaries 7.9%
General Fund
27.7%
Stat. Ded. 1.2%
Pell 17.8%
Student Fees
42.4%
Other Self-Gen
2.5%
LSU Alexandria

18. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 17– FY 12-13 Percentage of Total Revenue by Source
Total
Stat. Ded. 1.1%
Revenues
$22,625,087
General Fund
21.2% Student Fees
Other Fed 2.6% 37.3%
Gifts, Grants, &
Contracts 3.6% Auxiliaries 9.0%
Endowment
Other Self-Gen
Income 0.1% Pell 24.3% 0.8%
LSU Eunice

19. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 18– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
$448,958,560
Endowment
Income 0.1%
Gifts, Grants, &
Contracts 41.7%
Auxiliaries 3.6%
Other Fed 9.5%
Other Self-Gen
4.5%
Sales and
Services 1.4% Phys. Prac. Plan
1.7%
Student
Fees 7.8% General Fund Hosp Contracts
16.6% 8.5%
Stat. Ded. 4.6%
LSU HSC New Orleans

20. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 19– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
$246,321,795
Medicaid
Other Fed 6.5%
10.6% General Fund
15.0% Stat. Ded. 5.7%
Student Fees
Gifts, Grants, & 5.0%
Contracts 16.3%
Sales and
Services 31.4%
Endowment
Income 0.9%
Auxiliaries 5.9%
Other Self-Gen
2.5%
LSU HSC S – Excludes Hospital

21. Louisiana State University System
FY 2012-13 Budget as of 2/20/13
Slide 20– FY 12-13 Percentage of Total Revenue by Source
Total
Revenues
$4,999,117
Sales and
Services 17.0%
General Fund
69.9% Other Self-Gen
10.0%
Gifts, Grants, &
Contracts 3.1%
LSU System and Board

22. Louisiana State University System
Questions?
Wendy C. Simoneaux, CPA, CGFM,CGMA
Louisiana State University System
Chief Financial Officer,
Assistant Vice President for Budget and
Finance and Comptroller