The USHE Cost Study (C-2) provides information by major program on direct and calculated indirect instructional costs for the institution. Direct and indirect costs of instruction in courses creditable for degrees or other formal awards are broken down between Vocational Education (credit producing and non-credit producing), Lower Division and Upper Division. The USHE cost study form, C-2, reports the following figures for each category: Total appropriated instructional expenditures, calculated full cost of instruction, annualized number of academic year equivalent student FTE, calculated appropriated FTE student/faculty ratio, appropriated direct cost per FTE student, and calculated full cost of instruction per FTE student. Appropriated direct costs of instruction include applicable expenditures from Education & General line items plus other line items that support instruction such as travel, current expense, hourly pay, and capital outlay.
Data reporting on the USHE cost study, C-2, form is organized by major program clusters. Each cluster is defined by CIP (Classification of Instructional Program) codes. The clusters for the C-2 are as follows:
Data Source: Cost Study Files reported to USHE annually in the C-2 form each November. The C-2 form matches fiscal and credit hour data submitted to USHE in the A-1 form by the Budget Office. Cost study files are produced from USHE verified End-of-Term files for a fiscal year's summer, fall and spring terms. End-of-Term files are taken directly from Banner according to USHE defined data elements (see USHE Data Dictionary) at least 3 weeks after the end of each term to represent actual/finalized term data. Cost Study data
Snow College's Cost Study provides additional information on institutional initiatives, program productivity (heat maps), and division/program five-year trend data.
