Activity Based Budgeting Project

The University of Washington will fully implement an activity based budgeting (ABB) system at the beginning of the 2013 fiscal year. ABB is a method of budgeting in which the activities that incur costs in every functional area are accounted for, analyzed, and then linked to the mission and strategic goals of the institution. The full costs of programs and services are then more transparent and available to help with planning, budgeting and decision making. Several leading universities around the country have adopted some form of the ABB model.

A brief detailing aspects of the full implementation of ABB is available here.

Final ABB Report and Decision Summaries

This report was submitted to the President and Provost in October 2011. The full report can be downloaded, as can the component parts. If changes are made to the decision packages, the revised versions will be available here.
 

FY12 Setting the Baseline

The Setting the Baseline document includes the information relevant to determining the FY2012 baseline. There are seven pages in this document:
  • Page 1 shows the Regents' budget. Following pages tie to this budget.
  • Page 2 shows the FY2012 baseline for all units. The first three columns show the FY12 budget using the traditional perspective. Columns four through nine show the components of the budget within the ABB framework.
  • Page 3 provides summary detail of the FY2012 baseline budget.
  • Page 4 shows the Distribution of 70 percent of 2011-12 net operating fee revenue to each school or college from each tuition category.
  • Page 5 shows the projected 2011-12 Tuition Revenue from each tuition group.
  • Page 6 provides the distribution of Student Credit Hours (SCH) from each tuition group generated by each school or college.
  • Page 7 provides the distribution of major enrollments (for graduate and professional students) and degree majors (for undergraduates) generated by each school or college.

Calculating Tuition Revenue under ABB

Earlier ABB Materials

Experiences at Other Universities

 

OPB