Section 67.1503 - Contents of filing(a) Information included.--The filing required under section 1502 shall include the following:(1) Except as provided in paragraph (4), all information required by Form 990 or an equivalent form of the United States Department of the Treasury, Internal Revenue Service, entitled the Return of Organization Exempt From Income Tax, regardless of whether the State-related institution is required to file the form by the Federal Government.(2) The salaries of all officers and directors of the State-related institution.(3) The highest 25 salaries paid to employees of the institution that are not included under paragraph (2) and, for a State-related institution with 2,500 employees or more, the next highest 175 salaries paid to employees of the institution that are not included under paragraph (2). Faculty members' salaries shall be presented in salary ranges.(4) The filing shall not include information relating to individual donors.(5) Revenue and expenditure budgets of the State-related institution's academic and administrative support units for the current fiscal year.(6) The actual revenue and expenditures for the prior year.(7) For any defined project or program which is the subject of a specific line item appropriation from the General Fund, the State-related institution shall disclose the following: (i) Revenue and expenditure budgets of the defined program or project for the current fiscal year.(ii) The actual revenue and expenditures of the defined program or project for the prior year.(8) The revenue and expenditures of any auxiliary enterprise which is directly funded in whole or in part by tuition or a State appropriation for the current fiscal year.(9) The most recent audited financial statement for the State-related institution.(10) The following information for the prior fiscal year for each academic or administrative support unit, for each defined project or program and for an auxiliary enterprise: (i) The number of employees by academic rank.(ii) The number of administrators, staff, clerical and technical service employees, by classification.(iii) Median and mean salary by academic rank.(iv) Median and mean salaries of administrators, staff, clerical and technical service employees, by classification.(v) Nonsalary compensation as a percentage of salary. Nonsalary compensation shall include: (B) Life insurance benefits.(E) Employer Social Security payments.(F) Workers' compensation benefits.(vi) A statement of the State-related institution's retirement policies.(vii) A policy statement relating to a reduction of tuition for employees' family members.(viii) A list by academic or administrative support unit in the aggregate of the expenses of travel, subsistence and lodging, whether provided or reimbursed.(b)Providing information.--Each State-related institution shall provide full, complete and accurate information as may be required by the Department of Education or the chairperson or minority chairperson of the Appropriations Committee of the Senate or the chairperson or minority chairperson of the Appropriations Committee of the House of Representatives.(c)Financial statements.--Each State-related institution shall present and report its financial statements required under the provisions of this act in accordance with: (1) The generally accepted accounting principles as prescribed by the National Association of College and University Business Officers, the American Institute of Certified Public Accountants or by another recognized authoritative body.(2) The Commonwealth of Pennsylvania Budget Instructions for the State System of Higher Education, State-Related Universities and Non-State-Related Colleges and Universities.(3) The financial reporting policies and standards promulgated by the Commonwealth of Pennsylvania and by the Federal Government that apply to the State-related institutions.(d) Appropriations.-- (1) In a year a State-related institution receives an appropriation, a report shall be submitted prior to September 1 and shall cover the 12-month period beginning with the summer term of the preceding year. The report shall include: (i) The following counts and distributions for each term during the period:(A) The definition and number of: (I) Faculty members employed full time.(II) Faculty members employed part time.(III) Full-time students enrolled in a graduate course.(IV) Full-time students enrolled in an undergraduate course.(V) Part-time students enrolled in a graduate course.(VI) Part-time students enrolled in an undergraduate course.(B) The total number of: (I) Undergraduate student credit hours, divided into lower division and upper division course levels.(II) Graduate student credit hours, divided into three course levels: master's, first professional and doctoral.(C) The number of different courses scheduled by level of instruction and the number of sections of individual instruction scheduled by level of instruction, each further subdivided by two-digit Classification of Instructional Program (CIP) categories of instructional programs of higher education as defined by the National Center for Education Statistics, United States Department of Education.(D) The number of terms scheduled and the dates of the terms.(ii) For the summer term and the following academic year in total and for each two-digit CIP program category: (A) A classification of faculty members or other professional employees by title, including: (II) Associate professor.(III) Assistant professor.(VII) Librarian and academic administrator.(B) Faculty members or other professional employees under each title to be subdivided into teaching and nonteaching.(C) Each set of faculty members or other professional employees to be further subdivided by full-time or part-time employment.(D) The following aggregates for each subdivided classification:(I) The number of faculty and other professional employees and the full-time equivalence in instructional and noninstructional functions.(II) The sum of credits assigned to undergraduate classroom courses and the sum of credits assigned to graduate classroom courses taught divided into lower division, upper division, master's, first professional and doctoral course levels.(III) The sum of credits assigned to undergraduate individual instruction courses and the sum of credits assigned to graduate individual instruction courses taught divided into lower division, upper division, master's, first professional and doctoral course levels.(IV) The sum of undergraduate classroom student credit hours and the sum of graduate classroom student credit hours generated, divided into lower division, upper division, master's, first professional and doctoral course levels.(V) The sum of undergraduate individual instruction student credit hours and the sum of graduate individual instruction student credit hours generated, divided into lower division, upper division, master's, first professional and doctoral course levels.(VI) The total salary paid for instructional functions and for noninstructional functions and the amount of salary paid for each of these functions from State-related institution funds, Federal funds and other funds.(iii) For each term of the period covered for each faculty member employed full-time identified by two-digit CIP program category and title, the report shall contain an analysis of the average hours per week spent: (A) In State-related-institution-related activities, stating specifically hours spent in undergraduate classroom contact and graduate classroom contact hours spent in preparation.(2) The report covering the 12-month period shall include for each program of the State-related institution: (i) Minimum number of credits required for a baccalaureate and a master's degree.(ii) Number of bachelor's, master's, first professional and doctoral degrees awarded for the previous five years and those estimates for that year.(e) Minutes.--Each State-related institution shall make a copy of the minutes of each public meeting of the institution's board of trustees available for public inspection in the institution's library in print format and online on the institution's publicly accessible Internet website. The minutes shall be maintained in print and online for no fewer than 20 years.(f)Data systems report.--Each State-related institution shall make a copy of the institution's integrated postsecondary education data systems report available for public inspection in the institution's library in print format and online on the institution's publicly accessible Internet website. Amended by P.L. TBD 2023 No. 29,§ 1, eff. 7/1/2024. 2008 , Feb. 14, P.L. 6, No. 3, § 1503, effective 7/1/2008.