Question #7

From 2004 to date, according to data reported by the Montana University System to the Governor’s budget office, total FTE increased 28% while funding for such positions increased 159%.  Please explain this apparent discrepancy.

• This apparent discrepancy is due to a change in accounting procedures at MSU.  Starting in FY 2008, changes to the overhead allocation schedule were implemented with approval by OCHE.  This change accounts for a large percentage increase in both FTE and costs between FY 2004 and FY 2008.  The linked spreadsheet below provides detail related to this change.

  Q7 Attachment1: MSU Spreadsheet