The Faculty Senate will be a key partner in the budget planning process through participation in the Budget Advisory Committee and in regular discussions with university leadership regarding financial conditions, budget priorities, and resource allocation decisions.  

Deans are encouraged to engage faculty governance bodies, department chairs, and college leadership teams throughout the annual planning process. The One Temple model depends upon academic and financial planning occurring together rather than as separate processes with consideration of academic planning and program review, faculty hiring priorities, enrollment and instructional planning, program growth opportunities, resource reallocation discussions, identification of efficiencies and collaboration opportunities, and assessment of academic risks associated with budget decisions.  

No. The University remains committed to shared governance while maintaining clear accountability for financial stewardship. Faculty leadership provides essential input, consultation, and academic expertise. Final budget allocation decisions remain the responsibility of the Preside

Temple is committed to providing faculty leaders with greater visibility into the information used during budget planning. The objective is to create a more informed, collaborative, and transparent planning process across the institution. Over time, this will include expanded access to academic performance indicators, enrollment trends, student success metrics, and multi-year budget planning information.  

Final budget allocation decisions remain the responsibility of university leadership, including the President, Provost, COO, and CFO. 

No. FY27 is a transition year. The university will establish new base budgets, centralize tuition revenue, implement revised carryforward and vacancy policies, and launch a new budget planning process. More advanced allocation features will be phased in during FY28 and beyond. The Task Force anticipates that full stabilization of the model may take three to five years. 

No. The activity-based adjustment mechanism will not be implemented until FY28 at the earliest. FY27 budgets are based primarily on current spending levels adjusted for approved reductions. 

FY27 base budgets were established primarily using current spending levels adjusted for approved budget actions and reductions. This approach avoids significant disruption during the transition to the new model, allowing for change in the future. 

No individual school, college, or administrative unit “owns” tuition revenue. All tuition revenue will flow into a central institutional pool. 

Undergraduate tuition will be pooled centrally and used to support the university’s academic mission and operations. 

Differential tuition will continue to be associated with the originating college. The long-term treatment of differential tuition is still under review and may be modified following a university-wide evaluation. 

Approved program and course fees will continue to be returned to the originating unit. 

Graduate tuition policy is still being finalized. Additional guidance will be issued before FY28 implementation decisions are made. 

Yes. SCH remains an important measure of instructional activity and demand; however SCH will no longer directly drive revenue allocations as it did under RCM. Enrollment growth remains important and will be considered during budget reviews. 

Professional schools often operate with distinct tuition structures, clinical revenue streams, unique operating models, and greater ability to directly influence revenue generation. The budget model recognizes these differences. 

Professional schools will be evaluated using net revenue measures that include tuition revenue, clinical revenue, research-related revenue, and institutional assessments. 

Vacant faculty positions will no longer automatically remain permanently assigned to a school or college. Vacancies will be reviewed through a Provost-managed process. 

Staff vacancies will continue to be reviewed through institutional workforce planning processes to ensure alignment with operational and financial priorities. 

Yes. Units may retain a portion of year-end balances. The proposed policy allows for 65% of year-end general fund balances to remain with units and institutional limits on total accumulated balances. The revised policy balances local flexibility with institutional liquidity and the need to address university-wide financial priorities. 

An interim policy (02.52.11) will be used beginning July 1, 2026. Indirect cost recovery (F&A) will initially be managed centrally through the Office of the Vice President for Research. 

No. Additional federal policy changes and internal review are expected before a permanent model is adopted. 

Administrative units will receive base budgets similar to academic units and will continue to participate in annual budget reviews, demonstrate service effectiveness, cost efficiency, and performance metrics aligned with university priorities. 

Yes. The university intends to establish a central pool for strategic investment funds that support priorities identified by university leadership. Strategic investments will be guided by institutional priorities, strategic plan objectives, academic opportunity, financial sustainability, and student success outcomes.