ISU budget analyst flags tuition‑fund reporting error; university seeks FY2026 capacity and enrollment adjustments

A Legislative Services Office analyst told the Joint Finance‑Appropriations Committee on Jan. 29 that Idaho State University’s FY2026 budget request includes operational capacity enhancements and enrollment workload adjustments, and that a technical reporting error in tuition‑and‑fees fund balances requires correction in the public record.

Kevin Campbell opened the ISU presentation, noting ISU’s enrollment of “more than 12,000 students,” roughly 1,244 full‑time positions and a base budget he cited as $171,100,000. He told the committee that a slide in the budget book “correctly shows the data as submitted in the budget process” but “does not appear to reflect the actual beginning fund balance in ISU’s tuition fees,” a technical error he said he is tracking down and would correct if appropriate.

Why it matters: Campbell emphasized that estimates of reappropriated tuition and fees can mislead readers because the academic year and the legislative budget cycle do not align; reappropriation is not the same as unspent cash. That distinction affects how the committee evaluates multi‑year tuition commitments and capital spending.

Key budget details presented to the committee:

- Expenditure breakdown: Campbell reported ISU spends 74.8% of its budget on personnel, 21.2% on operating expenditures and 3.9% on capital outlay. - Five‑year patterns: ISU experienced FY2021 reductions (including a 2% ongoing general fund cut and a supplemental rescission); in FY2023 ISU received CEC dollars and saw a net reduction in ongoing general funds; FY2024 included operational capacity enhancements and some consolidations (audit staff to OSB, HR consolidation) that shifted funding lines. - FY2026 request: Campbell said ISU requested operational capacity enhancement dollars of $907,300; an endowment funds adjustment of $233,700; and $988,100 in the enrollment workload adjustment for FY2026.

During questioning, President Rob Wagner said ISU has worked to address a prior $15.7 million budget deficit and expects to present a balanced FY2026 budget a year ahead of schedule. Wagner and other ISU officials also told lawmakers that the institution is challenged to recruit and retain staff because public‑sector wages can lag private‑sector alternatives and that CEC funding is a key lever for addressing market pressures.

Campbell also reminded the committee that endowment assets (normal school fund and charitable institutions fund) are managed by the Endowment Fund Investment Board and that distributions support institution maintenance and operations per board rules.

Ending: Committee members asked staff to correct the tuition‑fund presentation if needed; the panel accepted the explanation and moved to committee questions for university leadership.