BOARD OF REGENTS BRIEFING PAPER

1. AGENDA ITEM TITLE: Technology Fee/iNtegrate Fee Report MEETING DATE: December 3-4, 2020

2. BACKGROUND & POLICY CONTEXT OF ISSUE: In April of 2009, the Board of Regents approved an increase in the Technology Fee of $3.00 per credit at the Universities and $1.50 per credit at the State and Community Colleges to support the development of iNtegrate projects, a systemwide information system. The increase was effective in FY2010 and resulted in a fee of $7.00 per credit at the Universities and $5.50 per credit at the State and Community Colleges. When the Technology Fee increase was approved by the Board, it also required annual reporting of the funds generated.

The Technology Fee – Regular is currently $8.00/cr. at UNLV, $6.00/cr. at UNR, $6.00/cr. at NSC, $7.00/cr. at CSN, $6.00/cr. at GBC, $7.00/cr. at TMCC and $7.00/cr. at WNC.

The Technology Fee – iNtegrate is currently $3.00/cr. at UNLV & UNR and $1.500/cr. at NSC, CSN, GBC, TMCC and WNC.

Subsequently, Title 4, Chapter 10, Section 16-17 of the Board of Regents Handbook was revised, and Section 16-17 was created to distinguish the Technology Fee from the fee dedicated to the iNtegrate project, and to establish the annual reporting requirements for both fees.

3. SPECIFIC ACTIONS BEING RECOMMENDED OR REQUESTED: Acceptance of the annual report.

4. IMPETUS (WHY NOW?): Technology Fee generated funds must be reported to the Board of Regents annually. The previous report was reviewed by the Board at the December 2019 meeting.

5. CHECK THE NSHE STRATEGIC PLAN GOAL THAT IS SUPPORTED BY THIS REQUEST: Access (Increase participation in post-secondary education) Success (Increase student success) Close the Achievement Gap (Close the achievement gap among underserved student populations) Workforce (Collaboratively address the challenges of the workforce and industry education needs of ) Research (Co-develop solutions to the critical issues facing 21st century Nevada and raise the overall research profile) Not Applicable to NSHE Strategic Plan Goals

INDICATE HOW THE PROPOSAL SUPPORTS THE SPECIFIC STRATEGIC PLAN GOAL N/A

6. BULLET POINTS TO SUPPORT REQUEST/RECOMMENDATION: N/A

7. POTENTIAL ARGUMENTS AGAINST THE REQUEST/RECOMMENDATION: N/A

8. ALTERNATIVE(S) TO WHAT IS BEING REQUESTED/RECOMMENDED: N/A

9. RECOMMENDATION FROM THE CHANCELLOR’S OFFICE: Accept the report.

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 1 of 14 Form Revised: 1/2018

10. COMPLIANCE WITH BOARD POLICY: Consistent With Current Board Policy: Title #__4___ Chapter #_10__ Section #_16-17__ Amends Current Board Policy: Title #_____ Chapter #_____ Section #______Amends Current Procedures & Guidelines Manual: Chapter #_____ Section #______Other:______Fiscal Impact: Yes______No ___X___ Explain:______

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 2 of 14 Form Revised: 1/2018 Technology Fee and iNtegrate Fee Report Fiscal Year 2020

System Administration • University of Nevada, Reno • University of Nevada, • College of • College • Community College • Western Nevada College • Desert Research Institute • Nevada State College

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 3 of 14 NEVADA SYSTEM OF HIGHER EDUCATION

BOARD OF REGENTS

Dr. Mark W. Doubrava, Chairman Mrs. Carol Del Carlo, Vice Chair

Dr. Patrick R. Carter Mrs. Cathy McAdoo Ms. Amy Carvalho Mr. Donald S. McMichael Sr. Dr. Jason Geddes Mr. John T. Moran Mr. Trevor Hayes Mr. Kevin J. Page Ms. Lisa Levine Ms. Laura E. Perkins Mr. Rick Trachok

Mr. Dean J. Gould, Chief of Staff and Special Counsel to the Board of Regents

OFFICERS OF THE NEVADA SYSTEM OF HIGHER EDUCATION

Dr. Melody Rose, Chancellor Nevada System of Higher Education

Mr. Brian Sandoval, President Dr. Keith Whitfield, President University of Nevada, Reno University of Nevada, Las Vegas

Dr. Federico Zaragoza, President Ms. Joyce Helens, President College of Southern Nevada Great Basin College

Dr. Karin Hilgersom, President Dr. Vincent R. Solis, President Truckee Meadows Community College Western Nevada College

Dr. Kumud Acharya, President Mr. Bart J. Patterson, President Desert Research Institute Nevada State College

Document Prepared by the Finance Department Office of the Chancellor

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 4 of 14 NEVADA SYSTEM OF HIGHER EDUCATION TECHNOLOGY FEE AND INTEGRATE FEE REPORT FISCAL YEAR 2019-20

TABLE OF CONTENTS

Introduction ...... 5 College of Southern Nevada ...... 6 Great Basin College ...... 7 Nevada State College ...... 8 Truckee Meadows Community College ...... 9 University of Nevada, Las Vegas ...... 10 University of Nevada, Reno ...... 11 Western Nevada College ...... 12

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 5 of 14 -This page intentionally left blank-

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 6 of 14 NEVADA SYSTEM OF HIGHER EDUCATION

TECHNOLOGY FEE AND INTEGRATE FEE REPORT

Fiscal Year 2019-20

Introduction

Contained in this document are the actual sources and uses related to Technology Fees. The regular technology fee, as well as the iNtegrate technology fee are separately identified and reported by institution. These reports are for the fiscal year ending June 30, 2020.

In April of 2009, the Board of Regents approved an increase in the Technology Fee of $3.00 per credit at the universities and $1.50 per credit at the state and community coolleges t support the development and operation of iNtegrate projects. The increase was effective in FY2010 and resulted in a fee of $7.00 per credit at the universities and $5.50 per credit at the state and community colleges. When the Technology Fee increase was approved by the Board, it also required annual reporting of the funds generated and expended.

Subsequently, Title 4, Chapter 10, Section 16 of the Board of Regents Handbook was revised and Section 17 was created to distinguish the Technology Fee from the fee dedicated to the iNtegrate project, and to clarify the annual reporting requirements for both fees.

Per Section 16 of the Board of Regents Handbook (Title 4, Chapter 10), funds generated by the regular technology fee must be used for the betterment of the students’ educational experience. Funds may be used for any technology-related expenditure, including, but not limited to equipment, associated software and licensing, Internet and Web-related support, user service/help desk support, lab support, lab coordinators and assistants, electronic library media, enhanced instructional technology for classroom and labs, and distance education/interactive video equipment and facilitators.

Per Section 17 of the Board of Regents Handbook (Title 4, Chapter 10) funds generated by the iNtegrate technology fee must be used directly to support the development of a system-wide information system. Funds may be used for the implementation of the iNtegrate Project, including but not limited to support for functional and technical staff, technology costs, and costs for communication devices.

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 7 of 14 College of Southern Nevada Technology Fee ‐ iNtegrate

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY2019 FY2020 Integrate Fee 941,827 985,956 909,662 904,464 876,544 885,110 923,277

Expenditures: Professional Salaries 146,877 244,185 170,099 229,253 259,308 58,716 418,217 Classified Salaries 21,971 20,938 30,804 5,471 39,841 911 ‐ Wages ‐‐‐‐‐ ‐ ‐ Fringe 57,944 83,192 72,221 76,168 100,816 19,911 133,209 Operations 629,774 544,952 718,464 805,388 736,585 943,789 832,691 Equipment ‐‐‐‐‐ ‐ ‐ Total Expenditures 856,566 893,267 991,588 1,116,280 1,136,551 1,023,327 1,384,117

Fiscal Year Total 85,261 92,689 (81,926) (211,816) (260,007) (138,217) (460,840)

Opening Balance 1,993,757 2,079,018 2,171,707 2,089,781 1,877,965 1,617,958 1,479,741

Ending Cumulative Balance 2,079,018 2,171,707 2,089,781 1,877,965 1,617,958 1,479,741 1,018,901

College of Southern Nevada

Technology Fee ‐ Regular

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 2,511,539 2,458,821 2,334,677 2,361,663 2,949,879 3,006,738 3,076,561

Expenditures: Professional Salaries 562,370 216,276 502,132 441,682 454,978 67,929 327,620 Classified Salaries ‐‐‐‐‐ ‐ ‐ Wages ‐‐‐‐‐ ‐ 1,644 Fringe 19,291 7,087 17,076 15,012 60,101 4,330 21,805 Operations 2,939,740 2,913,820 1,809,747 2,057,289 1,751,399 2,393,243 1,823,956 Equipment ‐‐‐‐‐ ‐ ‐ Total Expenditures 3,521,401 3,137,183 2,328,955 2,513,983 2,266,478 2,465,502 2,175,025

Fiscal Year Total (1,009,862) (678,362) 5,722 (152,320) 683,401 541,236 901,536

Opening Balance 2,686,224 1,676,362 998,000 1,003,722 851,402 1,534,803 2,076,039

Ending Cumulative Balance 1,676,362 998,000 1,003,722 851,402 1,534,803 2,076,039 2,977,575

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 8 of 14 Great Basin College Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 71,850 72,752 78,608 81,501 79,587 88,259 91,911

Expenditures: Professional Salaries 29,418 11,999 ‐‐ 8,621 ‐‐ Classified Salaries ‐‐‐‐‐‐‐ Wages 285 ‐‐‐‐‐‐ Fringe 6,061 2,981 ‐‐ 3,949 ‐‐ Operations 143,157 58,056 69,937 72,132 39,280 53,911 60,932 Equipment ‐‐‐‐ 6,360 ‐‐ Total Expenditures 178,921 73,036 69,937 72,132 58,210 53,911 60,932

Fiscal Year Total ‐107,071 ‐284 8,671 9,369 21,377 34,348 30,979

Opening Balance 167,535 60,464 60,181 68,852 78,221 99,598 133,946

Ending Cumulative Balance 60,464 60,180 68,852 78,221 99,598 133,946 164,925

Great Basin College

Technology Fee ‐ Regular

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 191,765 190,754 209,712 217,430 212,065 235,338 244,812

Expenditures: Professional Salaries ‐‐‐‐ 44,832 50,253 36,831 Classified Salaries ‐‐‐‐‐‐‐ Wages 2,025 ‐‐‐‐‐‐ Fringe 64 ‐‐‐ 14,581 19,382 10,017 Operations 161,931 219,613 184,264 187,763 130,797 44,894 48,961 Equipment 0 10,887 21,006 7,297 182,392 138,849 127,699 Total Expenditures 164,020 230,499 205,270 195,060 372,602 253,378 223,508

Fiscal Year Total 27,745 ‐39,745 4,442 22,370 ‐160,537 ‐18,040 21,304

Opening Balance 119,503 147,248 107,503 111,945 134,315 ‐26,222 ‐44,262

Ending Cumulative Balance 147,248 107,503 111,945 134,315 ‐26,222 ‐44,262 ‐22,958

1. Due to software licenses and critical equipment that was paid for at the end of FY2018, FY2019 and FY2020, the ending balances were in the negative for the technology fee.

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 9 of 14 Nevada State College Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 107,893 111,259 112,430 118,801 135,743 144,985 166,949

Expenditures: Professional Salaries 67,390 9,056 ‐‐ 50,667 ‐‐ Classified Salaries 27,168 ‐‐‐‐117,543 Wages ‐‐‐‐‐‐‐ Fringe 45,439 1,676 ‐‐ 14,592 47,957 Operations 14,901 103,709 111,000 107,000 32,709 42,234 86,525 Equipment ‐‐‐‐‐‐‐ Total Expenditures 154,898 114,441 111,000 107,000 97,968 207,734 86,525

Fiscal Year Total ‐47,005 ‐3,182 1,430 11,801 37,775 ‐62,749 80,424

Opening Balance 100,879 53,874 50,691 52,121 63,922 101,697 38,948

Ending Cumulative Balance 53,874 50,692 52,121 63,922 101,697 38,948 119,372

Nevada State College

Technology Fee ‐ Regular

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 289,397 296,676 299,812 316,777 361,888 379,902 408,384

Expenditures: Professional Salaries 34,610 ‐ 41,853 ‐‐122,245 Classified Salaries ‐ 54,039 1,917 ‐ 82,488 90,266 224,546 Wages ‐‐‐‐‐‐‐ Fringe 12,810 13,510 13,044 ‐ 34,731 74,205 91,429 Operations 274,001 228,963 214,190 137,289 223,249 276,465 19,995 Equipment ‐‐‐‐‐‐‐ Total Expenditures 321,421 296,512 271,004 137,289 340,468 563,181 335,970

Fiscal Year Total ‐32,024 164 28,808 179,488 21,420 ‐183,279 72,414

Opening Balance 36,370 4,346 4,510 33,318 212,806 234,226 50,947

Ending Cumulative Balance 4,346 4,510 33,318 212,806 234,226 50,947 123,361

FY18 & FY19 Fee amounts have been adjusted to exclude receivables

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 10 of 14 Truckee Meadows Community College

Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 294,455 293,861 296,498 281,134 275,296 265,878 277,945

Expenditures: Professional Salaries 147,300 108,271 3,432 900 201,128 128,405 900 Classified Salaries ‐‐‐‐‐‐ ‐ Wages ‐‐‐‐‐ 12,453 ‐ Fringe 54,448 31,504 856 25 65,404 41,776 305 Operations 227,649 217,680 255,144 76,120 250,284 77,068 84,082 Equipment ‐‐‐‐‐‐‐ Transfers Out ‐‐‐‐‐‐‐ Total Expenditures 429,397 357,455 259,432 77,045 516,816 259,702 85,287

Fiscal Year Total ‐134,942 ‐63,594 37,066 204,089 ‐241,520 6,176 192,658

Opening Balance 229,545 94,603 31,009 68,075 272,164 8,509 38,875

Ending Cumulative Balance 94,603 31,009 68,075 272,164 30,644 14,685 231,533

1. FY19 Beginning Balance reflects a $22,135 decrease. In FY19, all technology fee accounts transitioned from balanced controlled programs to budgeted programs. As programs were consolidated, all technology fee ‐ iNtegrate beginning balances were included in the beginning balance of the budgeted technology fee ‐ iNtegrate program.

Truckee Meadows Community College

Technology Fee ‐ Regular

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 785,214 783,630 790,612 749,694 914,946 908,671 917,881

Expenditures: Professional Salaries 8,103 4,115 9,079 13,840 ‐ 123,742 Classified Salaries ‐‐‐‐‐ 78,962 Wages 178,241 193,625 220,949 154,289 136,274 123,089 180,312 Fringe 3,864 4,148 4,784 3,439 3,659 76,889 3,300 Operations 778,738 1,050,300 778,585 654,319 189,272 128,745 392,350 Equipment ‐ 35,368 33,574 60,551 484,994 166,480 615,425 Transfers Out ‐‐‐‐‐‐‐ Total Expenditures 968,946 1,287,556 1,046,971 886,438 814,199 697,906 1,191,387

Fiscal Year Total ‐183,732 ‐503,926 ‐256,359 ‐136,744 100,747 210,765 ‐273,506

Opening Balance 1,373,445 1,189,713 685,788 429,429 292,685 419,291 630,056

Ending Cumulative Balance 1,189,713 685,787 429,429 292,685 393,432 630,056 356,550

1. FY19 Beginning Balance reflects a $25,860 increase. In FY19, all technology fee accounts transitioned from balanced controlled programs to budgeted programs. As programs were consolidated, all technology fee beginning balances were included in the beginning balance of the budgeted technology fee program.

2. FY15 spending increase in operations primarily related to the purchase of approximately $750K of academic computers. Large purchase of computers were made at both the start and end of FY15 and are not included in the equipment line as the value of the individual computer is not at the equipment capitalization level.

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 11 of 14 University of Nevada, Las Vegas Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 1,950,107 2,040,763 2,118,724 2,175,254 2,230,087 2,242,230 2,280,624

Expenditures: Professional Salaries 1,129,851 1,153,083 818,141 1,186,525 778,983 1,408,804 1,707,423 Classified Salaries ‐‐‐‐‐ Wages ‐‐‐‐‐ Fringe 336,018 310,440 243,140 328,856 207,716 421,323 510,232 Operations 407,899 376,542 741,319 362,376 377,400 609,921 507,154 Equipment ‐‐‐‐‐‐ Total Expenditures 1,873,768 1,840,065 1,802,600 1,877,757 1,364,099 2,440,048 2,724,809

Fiscal Year Total 76,339 200,698 316,124 297,497 865,988 (197,818) (444,185)

Opening Balance 610,154 686,493 887,191 1,203,315 1,500,812 2,366,800 2,168,982

Ending Cumulative Balance 686,493 887,191 1,203,315 1,500,812 2,366,800 2,168,982 1,724,797

University of Nevada, Las Vegas

Technology Fee ‐ Regular

FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 2,471,943 2,595,007 2,699,949 2,771,122 5,634,474 5,681,974 5,722,606

Expenditures: Professional Salaries 75,514 175,630 40,416 37,965 7,323 55,792 616,089 Classified Salaries 18,579 19,536 62,369 9,392 409,566 453,528 449,879 Wages 1,417 594,308 628,023 630,655 721,893 722,449 855,192 Fringe 25,896 48,751 50,620 18,960 182,876 251,269 416,111 Operations 735,268 648,202 1,205,813 1,646,256 2,846,201 3,259,711 3,677,023 Equipment ‐ 1,536,639 2,885,049 46,608 1,705,764 656,368 289,545 Total Expenditures 856,674 3,023,066 4,872,290 2,389,836 5,873,623 5,399,117 6,303,839

Fiscal Year Total 1,615,269 (428,059) (2,172,341) 381,286 ‐239,149 282,857 (581,233)

Opening Balance 1,777,997 3,393,266 2,965,207 792,866 1,174,152 935,003 1,217,860

Ending Cumulative Balance 3,393,266 2,965,207 792,866 1,174,152 935,003 1,217,860 636,627

1. Effective FY18 the Student Tech Fee increased from $4 to $8 per Student Credit Hour. Operations and Equipment increased to support audio visual, computer, and student computer lab updates.

2. FY19 Revenue includes $34K in Sales & Services that incorrectly posted to the account and will be corrected moving forward. Operations includes $350K in Board approved one time projects for campus classroom and academic space improvements. (07/20/2018 Ref BoR‐3), Equipment includes $343K for computers, $185K for network equipment, and

3. FY19 operating expense revised to correct FY19 ending balance / FY20 beginning balance; adjustment relates to FY19 date mis‐match per Workday Manager Balance report.

4. FY20 operating expense includes $920,459 in transfers to project accounts as follows: $708,698 to PJ00574 WiFi ENHANCMNT

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 12 of 14 University of Nevada, Reno

Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 1,371,818 1,506,690 1,615,677 1,669,836 1,688,870 1,672,092 1,672,938

Expenditures: Professional Salaries 711,738 710,122 261,793 701,041 879,271 766,326 912,190 Classified Salaries ‐ ‐‐‐‐ 0 Letter of Appointment 35,750 ‐‐ 1,458 8,201 3,120 Fringe 218,222 205,702 81,186 216,927 267,833 199,444 263,454 Travel 3,059 4,415 3,214 7,790 397 2,086 4,996 Operations 327,949 161,410 579,020 236,538 876,072 774,098 464,763 Equipment 18,600 0 132,926 147,308 ‐ 3,024 Transfers out 400,000 200,000 9,920 200,000 250,000 0 300,000 Total Expenditures 1,715,318 1,281,649 1,068,059 1,511,062 2,281,774 1,748,098 1,945,403

Fiscal Year Total ‐343,500 225,041 547,618 158,774 ‐592,904 ‐76,006 ‐272,465

Opening Balance 468,336 124,836 349,877 897,495 1,056,269 463,365 387,359 Ending Cumulative Balance 124,836 349,877 897,495 1,056,269 463,365 387,359 114,894

University of Nevada, Reno Technology Fee ‐ Regular FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 1,830,540 2,011,827 2,141,586 2,226,473 3,268,544 3,240,725 3,226,614

Expenditures: Professional Salaries 381,302 288,834 6,007 292,681 319,797 259,915 234,385 Classified Salaries 167,736 256,899 2,653 379,469 437,302 494,172 571,460 Wages 73,981 75,380 125,455 109,827 86,562 107,048 144,462 Letter of Appointment 30,844 12,678 ‐‐ 12,097 0 21,267 Fringe 182,741 167,835 3,209 218,038 240,909 267,768 321,786 Operations 910,997 1,059,527 1,902,356 978,963 1,784,249 944,315 2,005,347 Department Recharge fo 00000‐6,325 Equipment 43,700 0 5,938 0 0 570,105 Transfers Out 170,000 170,000 170,000 170,000 170,000 167,025 170,000 Total Expenditures 1,961,301 2,031,153 2,215,618 2,148,978 3,050,916 2,804,023 3,468,707

Fiscal Year Total ‐130,761 ‐19,326 ‐74,032 77,495 217,628 436,702 ‐242,093

Opening Balance 268,492 137,731 118,405 44,373 121,868 339,496 776,198

Ending Cumulative Balance 137,731 118,405 44,373 121,868 339,496 776,198 534,105

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 13 of 14 Western Nevada College

Technology Fee ‐ iNtegrate FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Integrate Fee 99,311 102,228 165,845 93,143 102,559 93,347 96,346 FY 2013 Correction 8,268

Expenditures: Professional Salaries 74,516 66,481 65,754 ‐‐‐7,191 Classified Salaries ‐‐‐‐‐‐‐ Wages ‐‐‐‐‐‐‐ Fringe 32,278 27,849 29,155 ‐‐‐4,045 Operations 2,320 ‐ 72,657 27,315 30,322 79,002 80,707 Equipment ‐‐‐‐‐‐‐ Total Expenditures 109,114 94,330 167,566 27,315 30,322 79,002 91,943

Fiscal Year Total ‐1,535 7,898 ‐1,721 65,828 72,237 14,345 4,403 Opening Balance 1,536 1 7,899 6,178 72,006 144,242 158,587 Ending Cumulative Balance 1 7,899 6,178 72,006 144,242 158,587 162,990

Western Nevada College

Technology Fee ‐ Regular FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 Technology Fee 268,581 281,466 274,739 256,295 324,807 295,600 305,090 FY 2013 Correction

Expenditures: Professional Salaries 47,399 48,268 ‐‐‐‐‐ Classified Salaries ‐‐‐‐‐‐‐ Wages ‐‐‐‐‐‐‐ Fringe 15,756 16,087 34 ‐‐‐‐ Operations 177,264 284,433 289,094 294,232 281,708 101,918 219,866 Equipment 29,966 44,095 10,682 7,647 ‐ 62,096 69,672 Total Expenditures 270,385 392,883 299,810 301,879 281,708 164,014 289,538

Fiscal Year Total ‐1,804 ‐111,417 ‐25,071 ‐45,584 43,099 131,586 15,552 Opening Balance 237,094 235,290 123,873 98,802 53,218 96,317 227,903 Ending Cumulative Balance 235,290 123,873 98,802 53,218 96,317 227,903 243,455

1. A detailed review of FY 2013 transactions identified a discrepancy in Tech Fee revenue distribution into the iNtegrate account. FY 2013 data updated by WNC to reflect correction of this discrepancy.

(BOARD OF REGENTS 12/03/20 & 12/04/20) Ref. BOR-10d, Page 14 of 14