| BEGINNING INSTITUTIONAL RESERVES (Uncommitted Balance) | 15,516,414 |
| TOTAL RECURRING REVENUES | 234,344,340 |
- Tuition Revenues
Tuition revenues are a factor of enrollments, tuition rates, and waiver strategies. Tuition rate increases are limited by state law, and approved by Western’s Board of Trustees each October for the following academic year.
| 100,481,694 |
- State Appropriations (Recurring)
The state’s biennial operating budget for FY26 and FY27 included reductions across state government, including in the state’s higher education system. Of note, the biennial budget authorized general wage increases for employees (at 3.0% and 2.0% per year, respectively) and provides a lower share of the funding split to cover those costs than in prior years. Funding for these wage increases was reduced from 70% of the cost to 51% of the cost. No funding was provided for wage increases for student employees. In addition, the state applied an across-the-board reduction to higher education; for WWU, this reduction was $1.8 million recurring beginning in FY26, with an additional $175,000 beginning in FY27.
| 127,697,700 |
Administrative Services Assessment & Other
Beginning in FY27, Western is changing its Administrative Services Assessment approach from a revenue tax on self-sustaining revenues to a cost recovery model. This fee recovers a portion of the indirect costs provided by state-funded functions of the university to non-state funded activities; the change is being phased in over three years to allow for financial planning. This revenue category also includes interest earnings dedicated to the state operating budget, typically $200-400k per year. Beginning in FY27, Western will include $500k of indirect cost recovery (ICR), also known as Facilities & Administrative costs (F&A) in the operating budget.
| 6,117,154 |
| CARRYFORWARD LEVEL EXPENDITURES (Base Budget) | 237,337,328 |
NEW RECURRING EXPENDITURES (Net Incremental Increase)
(Note: Expenditures are reflected as positive numbers unless the item reduces total expenditures as is the case with reductions.) | 2,247,267 |
| WWU Policy Decisions | 5,481,450 |
- Utility Cost Increases
Current estimate based on FY26 actuals and FY27 projections; electric rates are the most significant driver.
| 937,000 |
- Student Health Insurance Plan
University-paid health insurance for eligible student employees; rates have been increasing significantly each year.
| 200,000 |
- Restore Institutional Budget
Additional recurring budget is needed to cover contingency needs and university obligations that occurred in FY26 combined with planned saving strategies not realized (such as non-labor reductions in FY26 that were less than what was originally planned).
| 3,923,000 |
- Enterprise Software Cost Increases
Mandatory cost increases on university-wide software.
| 200,000 |
- Student Labor Relations Position
This position was previously funded for an 18 month period; this recommendation is to retain the position on a permanent basis.
| 150,000 |
- Safety Costs
This includes costs for Western’s emergency notification system, safety gear and programming, and insurance requirements for employee international travel.
| 71,450 |
| New Expenditures tied to State Appropriations | 5,766,817 |
- Compensation, Benefit, and Central Rate Changes
This includes all collectively bargained and non-represented compensation increases, benefit rate changes established by the state, pension rate changes established by the state, and central service rate changes established by the state.
| 5,766,817 |
| Recurring Reduction Strategies | -9,001,000 |
- Instruction and Instructional Support (from biennium budget plan)
These reductions were built into the FY25-27 budget plan; specifics within each college were identified during the 2025-2026 academic year.
| -5,000,000 |
- Faculty Retirement (from biennium budget plan)
These reductions were built into the FY25-27 budget plan; savings have been identified based on voluntary faculty retirements under the program.
| -2,000,000 |
- Elimination of Redundant Software (from biennium budget plan)
A review of software across the university identified approximately $200,000 in redundant licenses, where multiple platforms are being used for the same purpose.
| -200,000 |
- WWU Everett Reduction
Adjusting the budget for the WWU Everett program to recognize lower costs.
| -300,000 |
- Across the Board Reduction to Divisions
Each division of the university will take a half percent budget reduction at the divisional level; specific reductions will be identified within each division rather than applying the % across every unit or department. For Academic Affairs, the half percent will be split across FY27 and FY28 to allow for adjustments to the academic schedule.
| -501,000 |
- Recurring Decision: Make Two Month Vacancy Recapture a Permanent Process
This is a decision to make the current practice of capturing two months of vacancy savings each time a position turns over into an ongoing, rather than temporary, approach. Information on the current practice is available on the Short Term Savings Strategies page.
| -1,000,000 |
ENDING GAP IN RECURRING REVENUES and EXPENDITURES
(Revenues Less Expenditures and Budget Reductions) | -5.240,255 |
| TOTAL ONE-TIME REVENUES | 3,072,899 |
- State Appropriations
The FY2027 state budget includes $150,000 in one-time funding for planning program stipends through Western’s College of the Environment. This offsets one-time expenditure for stipends listed below.
| 150,000 |
- Other Revenues - Use of President's Self-sustaining Fund Balance
Using some remaining fund balance in the President’s office to help bridge the need for reductions.
| 500,000 |
- Sale of San Juan Property
This sale was previously approved by Western’s Board of Trustees; the timeline to execute the sale and realize the revenues has been extended.
| 1,137,899 |
- Transfer of Summer Session Self-Sustaining Revenues
WWU’s 2027 operating budget includes the use of $1 million in unrestricted self-sustaining revenues from Summer Session as a bridging strategy.
| 1,000,000 |
- Transfer In of Some Division Fund Balance or Private Support as Needed (TBD)
Actual amounts, if any, will depend on ending FY2026 reserves and fund balance, and actual FY2027 revenues; this strategy ensures Western’s reserves remain at a level approved by the Board of Trustees for this fiscal year.
| 285,000 |
| TOTAL ONE-TIME EXPENDITURES | 163,596 |
| WWU Policy Decisions | 13,596 |
- Interfolio Software
This continues funding for Western’s tenure and promotion review software.
| 46,096 |
- Partial Year Offset for Student Employee Labor Relations Position
As mentioned above, this position has partial one-time funds identified for FY27; this offset recognizes that while the recurring need is for the full amount, a lower amount is needed in this year.
| -32,500 |
| New Expenditures tied to State Appropriations | 150,000 |
- Planning Program Stipends
The FY2027 state budget includes $150,000 in one-time funding for planning program stipends through Western’s College of the Environment.
| 150,000 |
| ANNUAL NET INCOME/DEFICIT (Use of Reserves) | -2,330,952 |
| ENDING UNCOMMITTED INSTITUTIONAL RESERVES BALANCE | 13,185,462 |