Mary Ek, Assistant Vice Chancellor/Controller, Financial Services. 2017/2018 Centrally Paid Costs Direct Costs and Debt Service

Transcription

1 Financial Services 401 Golden Shore, 5th Floor Long Beach, CA Mary Ek Assistant Vice Chancellor/Controller Coded Memo: FS Date: To: From: Subject: May 30, 2017 Vice Presidents for Administration/Finance Mary Ek, Assistant Vice Chancellor/Controller, Financial Services 2017/2018 Centrally Paid Costs Direct Costs and Debt Service The attached schedules include a summary and detail by program of direct costs and Systemwide Revenue Bonds (SRB) debt service. The direct costs are comprised of expenses related to the maintenance of existing bonds. Campuses will be assessed $288,615,646 for SRB debt service. This transaction will occur on October 1st and April 1st. Additionally, campuses will be charged $697,947 for direct costs in three equal installments on or about August, November and March during fiscal year 2017/2018 (Note: The direct costs are reduced by credits from over collected funds for 2012/2013 and 2016/2017 audit fees). Refer to Attachments 1 through 12 for your campus portion of debt service and direct costs. Please ensure that the appropriate fiscal personnel at your campus are provided this information as they will need it to develop and account for next year s budget. For questions on your program, please contact Angelique Sutanto at (562) or Rosa Renaud at (562) For questions on Accounting process, please contact Dagoberto Escobedo at (562) Thank you for your assistance in this process. ME:KC:RHR:as:dr Attachments: 2017/18 Debt Service (Attachments 1, 3, 5, 7, 9, 11 and 13) 2017/18 Centrally Paid Direct Program Costs (Attachments 2, 4, 6, 8, 10 and 12)

2 Cc: Vice Presidents for Student Affairs AVPs for Business and Finance Steve Relyea Business Managers Budget Officers Accounting Officers Housing Officers Parking Officers Student Union Directors Stanislaus Student Rec Center Health Center Administrators Extended Education Administrators Auxiliary Organization Administrators Trust Fund Administrators Financing and Treasury

3 FS ATTACHMENT 1 THE CALIFORNIA STATE UNIVERSITY HOUSING PROGRAM (1) 2017/18 Debt Service (2) Debt Service Debt Service 5/1/2013 Balance in Affordable 5/1/2018 Total 11/1/17 Payment 11/1/17 Credit from Closing Interest & Redemption Affordable Payment 5/1/2018 Total Including Capitalized Capitalized of Construction Fund related to Student Total Net Transfer Including Capitalized Capitalized Net Transfer Interest and/or Interest and/or Accounts (5) CPO # dated Housing Amount due on Interest and/or Interest and/or Amount due on CP Earnings (3) CP Earnings (4) Amount April 14, 2017 (6) Loans October 1, 2017 (7)(8) CP Earnings (9) CP Earnings (4) April 1, 2017 (7)(8) Bakersfield 1,213, , ,438, , , Channel Islands 4,827, ,827, ,427, ,427, Chico 3,085, ,085, ,210, ,210, Dominguez Hills 699, , , , East Bay 3,394, , ,462, ,397, ,397, Fresno Fullerton 8,360, , ,403, ,148, ,148, Humboldt 2,452, ,452, , , Long Beach 94, , , , Los Angeles 298, , , , , Maritime Academy 1,200, ,200, , , Northridge 5,281, ,281, ,016, ,016, Pomona 8,266, (4,136,499.25) ,130, ,033, (3,209,375.00) 1,824, Sacramento 3,518, (1,036,568.75) ,481, ,977, ,977, San Bernardino 4,911, (2,516,716.08) ,394, ,798, (1,952,613.83) 845, San Diego 10,827, (424,363.74) (95,640.23) ,307, ,124, (4,355.14) 5,120, San Francisco 11,325, (1,523,291.92) - 9,801, ,303, ,303, San Jose 15,588, ,588, ,153, ,153, San Luis Obispo 19,716, (4,723,039.70) ,993, ,244, (4,590,834.01) 6,653, Sonoma 8,783, (3,708.22) - - 8,779, ,544, ,544, Stanislaus 736, , , , Total 114,580, (12,837,187.52) (99,348.45) (1,523,291.92) 381, ,502, ,137, (9,757,177.98) 44,380, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 2 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) Covers debt service obligations only. (6) As a result of the refunding of SRB 2007D through SRB 2017A&B. (7) The direct costs will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (8) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (9) Consist of interest payments only.

4 FS ATTACHMENT 2 THE CALIFORNIA STATE UNIVERSITY HOUSING PROGRAM (1) 2017/18 Centrally Paid Direct Program Costs (2) Estimated Financial Rating 2017/18 Prior Years State Treasurer's Advisor Agency Total Audit Fees 2017/18 Bond Retainer Surveillance Direct Cost Adjustment Net Direct Net Transfer Services (2) Audit Fees Fees (3) Fees Allocation (4)(5) to Actuals Cost Allocation Amount Bakersfield 1, , , (731.00) 3, , Channel Islands 7, , , (730.00) 9, , Chico 3, , , (730.00) 5, , Dominguez Hills , , , (730.00) 4, , East Bay 4, , , (730.00) 6, , Fresno Fullerton 11, , , (2,122.00) 15, , Humboldt 3, , , (730.00) 4, , Long Beach , , (2,122.00) 4, , Los Angeles , , (730.00) 2, Maritime Academy 1, , , , (731.00) 6, , Northridge 3, , , (2,122.00) 7, , Pomona 10, , , (2,121.00) 15, , Sacramento 5, , , (2,122.00) 10, , San Bernardino 2, , , (730.00) 4, , San Diego 24, , , , (2,122.00) 37, , San Francisco 13, , , (2,122.00) 17, , San Jose 21, , , (2,122.00) 25, , San Luis Obispo 31, , , (2,122.00) 36, , Sonoma 11, , , (2,121.00) 15, , Stanislaus , , (730.00) 2, Total 158, , , , , (28,520.00) 236, , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 1 for Debt Service. (3) Only programs that have had work performed by Financial Advisor (through Financing and Treasury) would be charged a portion of the retainer fee. (4) The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (5) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

5 THE CALIFORNIA STATE UNIVERSITY PARKING PROGRAM (1) 2017/18 Debt Service (2) FS ATTACHMENT 3 Debt Service Debt Service 11/1/13 Balance in 5/1/2018 Total 11/1/2017 Payment 11/1/2017 Interest & Redemption Payment 5/1/2018 Net Transfer Including Capitalized Capitalized Fund related to Total Net Transfer Including Capitalized Capitalized Amount Interest and/or Interest CPO # dated Amount due on Interest and/or Interest and/or due on CP Earnings (3) CP Earnings (4) April 14, 2017 (5) October 1, 2017 (6)(7) CP Earnings (8) CP Earnings (4) April 1, 2018 (6)(7) Bakersfield Chancellor's Office Channel Islands 127, , , , Chico 502, , , , Dominguez Hills East Bay Fresno Fullerton 3,129, ,129, ,089, ,089, Humboldt Long Beach 2,249, ,249, , , Los Angeles 580, , , , Maritime Academy Monterey Bay Northridge 2,175, ,175, , , Pomona 3,205, (113,260.33) - 3,092, ,376, (87,875.00) 1,288, Sacramento 2,177, (524,251.94) - 1,653, , (406,750.00) 510, San Bernardino 1,559, (3,127.00) (45,625.00) 1,510, , , San Diego 1,949, ,949, , , San Francisco 172, , , , San Jose San Luis Obispo 1,407, ,407, , , San Marcos 1,936, ,936, , , Sonoma 431, , , , Stanislaus Total 21,605, (640,639.27) (45,625.00) 20,918, ,966, (494,625.00) 7,471, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 4 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) As a result of the refunding of SRB 2007A through SRB 2017A. (6) The direct costs will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (7) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (8) Consist of interest payments only.

6 THE CALIFORNIA STATE UNIVERSITY PARKING PROGRAM (1) 2017/18 Centrally Paid Direct Program Costs (2) FS ATTACHMENT 4 Estimated Rating 2017/18 Prior Year State Controller Estimated Financial Agency Total Audit Fees 2017/18 Parking Payroll State Treasurer's Advisor Surveillance Direct Cost Adjustment Net Direct Net Transfer Deductions Bond Services Audit Fees Retainer Fees (3) Fees Allocation to Actuals Cost Allocation Amount (4)(5) Bakersfield 7, , , , Chancellor's Office 4, , , , Channel Islands 2, , , (385.00) 5, , Chico 6, , , (385.00) 9, , Dominguez Hills 7, , , , East Bay 10, , , , Fresno 7, , , , Fullerton 11, , , , (1,034.00) 20, , Humboldt 7, , , , Long Beach 23, , , , (1,034.00) 31, , Los Angeles 5, , , , (385.00) 11, , Maritime Academy 2, , , Monterey Bay 5, , , , Northridge 10, , , , (1,034.00) 17, , Pomona 12, , , , (1,034.00) 22, , Sacramento 9, , , , (1,034.00) 16, , San Bernardino 15, , , , , (385.00) 22, , San Diego 20, , , , (1,034.00) 27, , San Francisco 9, , , (1,034.00) 14, , San Jose 10, , , , San Luis Obispo 13, , , , (1,034.00) 21, , San Marcos 9, , , , (385.00) 13, , Sonoma 4, , , (1,034.00) 10, , Stanislaus 4, , , , Total 223, , , , , , (11,231.00) 312, , DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 3 for Debt Service. (3) Only programs that have had work performed by Financial Advisor (through Financing and Treasury) would be charged a portion of the retainer fee. (4) The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (5) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

7 FS ATTACHMENT 5 THE CALIFORNIA STATE UNIVERSITY STUDENT UNION PROGRAM (1) 2017/18 Debt Service (2) Debt Service Debt Service 11/1/2017 Credit from 5/1/2018 Payment 11/1/2017 Closing of Payment 5/1/2018 Total Net Transfer Including Capitalized Capitalized Construction Total Net Transfer Including Capitalized Capitalized Total Net Transfer Interest and/or Interest and/or Account (5) Amount due on Interest and/or Interest and/or Amount due on CP Earnings (3) CP Earnings (4) Amount October 1, 2017 (6)(7) CP Earnings (8) CP Earnings (4) April 1, 2018 (6)(7) Bakersfield 1,022, ,022, , , Channel Islands 608, , , , Chico 3,906, ,906, ,435, ,435, Dominguez Hills 1,152, ,152, , , East Bay 1,731, ,731, , , Fresno 975, , , , Fullerton 1,780, ,780, , , Humboldt 332, , , , Long Beach 3,527, ,527, ,435, ,435, Los Angeles 1,568, ,568, , , Monterey Bay 1,413, (1,413,901.36) - - 1,097, (1,097,000.00) - Northridge 3,651, ,651, ,588, ,588, Pomona 3,504, ,504, ,511, ,511, Sacramento 4,730, (1,228,624.86) - 3,502, ,230, (953,250.00) 1,277, San Bernardino 1,381, ,381, , , San Diego 6,197, ,197, ,668, ,668, San Francisco 2,134, (1,382,718.75) - 752, ,494, (1,382,718.75) 111, San Jose 6,555, (2,457,733.05) - 4,097, ,443, (1,906,875.00) 1,536, San Luis Obispo 3,731, ,731, ,048, ,048, San Marcos 1,914, (90,761.46) 1,823, ,013, ,013, Sonoma 675, , , , Stanislaus 59, , , , Total 52,556, (6,482,978.02) (90,761.46) 45,982, ,347, (5,339,843.75) 19,007, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 6 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) Covers debt service obligations only. (6) The direct costs will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (7) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (8) Consist of interest payments only.

8 FS ATTACHMENT 6 THE CALIFORNIA STATE UNIVERSITY STUDENT UNION PROGRAM (1) 2017/18 Centrally Paid Direct Program Costs (2) Estimated 2017/18 Prior Years State Treasurer's Total Audit Fees 2017/18 Bond Rating Agency Direct Cost Adjustment Net Direct Net Transfer Services Audit Fees Surveillance Fees Allocation to Actuals Cost Allocation Amount (3)(4) Bakersfield 1, , , (731.00) 3, , Channel Islands , , (730.00) 2, Chico 4, , , (730.00) 6, , Dominguez Hills 1, , , (730.00) 3, , East Bay 2, , , (730.00) 3, , Fresno 1, , , (731.00) 2, Fullerton 1, , , (2,121.00) 6, , Humboldt , , (730.00) 2, Long Beach 4, , , (2,122.00) 9, , Los Angeles 1, , , (730.00) 3, , Monterey Bay 5, , , , , Northridge 3, , , (2,122.00) 8, , Pomona 4, , , (2,121.00) 9, , Sacramento 4, , , (2,122.00) 8, , San Bernardino 1, , , (730.00) 3, , San Diego 7, , , (2,122.00) 12, , San Francisco 4, , , (2,122.00) 8, , San Jose 4, , , (2,122.00) 9, , San Luis Obispo 4, , , (2,122.00) 9, , San Marcos 2, , , (730.00) 4, , Sonoma , , (2,121.00) 5, , Stanislaus , , (730.00) 1, Total 62, , , , (29,249.00) 131, , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 5 for Debt Service. (3) The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. The charges shou pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (4) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

9 FS ATTACHMENT 7 THE CALIFORNIA STATE UNIVERSITY STUDENT RECREATION COMPLEX (1) 2017/18 Debt Service (2) Total Total Debt Service Debt Service Total 5/1/2018 Total 11/1/2017 Payment 11/1/2017 Net Transfer Payment 5/1/2018 Net Transfer Including Capitalized Capitalized Amount Including Capitalized Capitalized Amount Interest and/or Interest due on Interest and/or Interest and/or due on CP Earnings (3) CP Earnings (4) October 1, 2017 (5)(6) CP Earnings (7) CP Earnings (4) April 1, 2018 (5)(6) Stanislaus 684, , , , Total 684, , , , DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 8 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) The direct costs will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (6) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (7) Consist of interest payments only.

10 FS ATTACHMENT 8 THE CALIFORNIA STATE UNIVERSITY STUDENT RECREATION COMPLEX (1) 2017/18 Centrally Paid Direct Program Costs (2) Estimated Rating 2017/18 State Treasurer's Agency Total Bond Surveillance Direct Cost Net Transfer Services Fees Allocation Amount (3)(4) Stanislaus , Total , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 7 for Debt Service. (3 The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (4) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

11 THE CALIFORNIA STATE UNIVERSITY HEALTH CENTER FACILITIES FUND (1) 2017/18 Debt Service (2) FS ATTACHMENT 9 Total Total Debt Service Debt Service Total 5/1/2018 Total 11/1/2017 Payment 11/1/2017 Net Transfer Payment 5/1/2018 Net Transfer Including Capitalized Capitalized Amount Including Capitalized Capitalized Amount Interest and/or Interest due on Interest and/or Interest and/or due on CP Earnings (3) CP Earnings (4) October 1, 2017 (5)(6) CP Earnings (7) CP Earnings (4) April 1, 2018 (5)(6) Bakersfield Channel Islands Chico Dominguez Hills East Bay Fresno Fullerton Humboldt Long Beach Los Angeles Maritime Academy Monterey Bay Northridge Pomona Sacramento San Bernardino 294, , , , San Diego 947, , , , San Francisco San Jose 927, , , , San Luis Obispo San Marcos 197, , , , Sonoma Stanislaus Total 2,366, ,366, ,216, ,216, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 10 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) The direct costs will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (6) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (7) Consist of interest payments only.

12 THE CALIFORNIA STATE UNIVERSITY HEALTH CENTER FACILITIES FUND (1) 2017/18 Centrally Paid Direct Program Costs (2) FS ATTACHMENT 10 Rating Rating 2017/18 Estimated Agency Total State Treasurer's Surveillance Direct Cost Net Transfer Bond Services Fees Allocation Amount (3)(4) Bakersfield Channel Islands Chico Dominguez Hills East Bay Fresno Fullerton Humboldt Long Beach Los Angeles Maritime Academy Monterey Bay Northridge Pomona Sacramento San Bernardino San Diego 1, , San Francisco San Jose 1, , San Luis Obispo San Marcos Sonoma Stanislaus Total 3, , , , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 9 for Debt Service. (3) The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (4) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

13 THE CALIFORNIA STATE UNIVERSITY CONTINUING EDUCATION REVENUE FUND (1) 2017/18 Debt Service (2) FS ATTACHMENT 11 Total Debt Service Debt Service Total 5/1/2018 Total 11/1/2017 Payment 11/1/2017 Net Transfer Payment 5/1/2018 Net Transfer Including Capitalized Capitalized Amount Including Capitalized Capitalized Amount Interest and/or Interest due on Interest and/or Interest and/or due on CP Earnings (3) CP Earnings (4) October 1, 2017 (5)(6) CP Earnings (7) CP Earnings (4) April 1, 2018 (5)(6) Bakersfield Channel Islands Chico Dominguez Hills East Bay Fresno Fullerton Humboldt Long Beach 444, (444,824.71) - 345, (345,125.00) - Los Angeles Maritime Academy Monterey Bay Northridge Pomona Sacramento San Bernardino San Diego 254, , , , San Francisco San Jose San Luis Obispo San Marcos Sonoma Stanislaus Total 698, (444,824.71) 254, , (345,125.00) 90, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 12 for Other Direct Costs. (3) Consist of both principal and interest payments. (4) Payment comes from bond proceeds (not campus' obligations) during capitalized interest period when applicable. (5) Debt service charges will be passed down to campuses through a semi-annual Cash Posting Order (CPO) on October 1 and April 1. The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (6) Please contact Dagoberto Escobedo at (562) for questions on Accounting process. (7) Consist of interest payments only.

14 THE CALIFORNIA STATE UNIVERSITY CONTINUING EDUCATION REVENUE FUND (1) 2017/18 Centrally Paid Direct Program Costs (2) FS ATTACHMENT 12 Rating Estimated Financial Rating 2017/18 State Treasurer's Advisor Agency Total Bond Retainer Surveillance Direct Cost Net Transfer Services Fees (3) Fees Allocation Amount (4)(5) Bakersfield Channel Islands Chico Dominguez Hills East Bay Fresno Fullerton Humboldt Long Beach 4, , , , Los Angeles Maritime Academy Monterey Bay Northridge Pomona Sacramento San Bernardino San Diego San Francisco San Jose San Luis Obispo San Marcos - 2, , Sonoma Stanislaus Total 5, , , , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) Please see FS Attachment 11 for Debt Service. (3) Only programs that have had work performed by Financial Advisor (through Financing and Treasury) would be charged a portion of the retainer fee. (4) The direct costs will be passed down to campuses through a Cash Posting Order (CPO) in three equal installments on or about August, November and March. 'The charges should initially pass through the State University Trust (0948) and then allocated to the appropriate program and State/CSU fund. (5) Please contact Dagoberto Escobedo at (562) for questions on Accounting process.

15 Attachment 13 FY Auxiliary Organizations Debt Service Payments FY * Campus Project Type Series Principal Nov 2017 Interest Nov 2017 DIRF Credits CPO # April 14, 2017 (1) Total Nov 2017 Interest May 2018 Total May 2017 Channel Islands Ref. of 2004 Rental Housing and Town Center Lease 2007-A 304, , , , Ref. of 2004B Rental Housing and Town Center (Taxable Portion) Lease 2007-B 117, , , , Ref. of Series 2005A/BAN Pay-Off Lease 2013-A 160, , , , , Ref. of Series 2005A/BAN Pay-Off Lease 2014-A 90, , , , Ref. of 2007A/CRef. of 2001 East Campus Community Infrastructure Lease 2017-C 935, , ,909, , , Channel Islands Total 1,095, ,537, ,632, ,306, ,306, Chico Research Foundation Auxiliary Organization Bonds, Series 2003 Current Refunding Loan 2014-A 95, , , , , Chico Total 95, , , , , East Bay East Bay Foundation 1998 Bond Refunding Loan 2013-A 220, , , , , East Bay Total 220, , , , , Fresno California State University, Fresno Association, Inc., Auxiliary Organization Refunding Revenue Bonds (Student Residence Project), Series 2001 Loan 2011-A 410, , , , , Refunding of SRB 2005A/Ref. of Fresno Aux Event Center Senior/Subordinate 2002 Bonds Lease 2015-A 1,820, ,029, ,849, , , Fresno Total 2,230, ,122, ,352, ,080, ,080, Fullerton Auxliary Services Corporation - University Police Building Lease 2008-A 140, , , Auxiliary Services Corp. 2000A Ref. Loan 2010-A 560, , , , , Auxiliary Services Corp. 2000B Ref. Loan 2010-A 320, , , , , ASC Irvine Campus Property Acquisition Loan 2014-A 445, , ,061, , , Auxiliary Services Corp.-Western State University College of Law Acquisition Loan 2015-A 200, , (8,300.40) 474, , , Refunding of SRB 2008A/Auxliary Services Corporation - University Police Building Lease 2016-A 5, , , , , Fullerton Total 1,670, ,437, (8,300.40) ,098, ,402, ,402, Long Beach Forty Niner Shops, Inc. - Outpost Food Services Replacement Bldg. Loan 2008-A 90, , , Foundation Brooks College Acq. & Office Building Refinancing Loan 2008-A 380, , , Foundation, Series 1998A and 1998B Refunding Loan 2008-A 275, , , , , Long Beach Foundation - CSU Long Beach Residentional Learning College Renovation Loan 2009-A 435, , , , , Refunding of SRB 2008A/Forty Niner Shops, Inc. - Outpost Food Services Replacement Bldg. Loan 2016-A 5, , , , , Refunding of SRB 2008A/Foundation Brooks College Acq. & Office Building Refinancing Loan 2016-A 188, , , , Refunding of SRB 2009A/Long Beach Foundation - CSU Long Beach Residential Learning College Renovation Loan 2016-A 20, , , , , Long Beach Total 1,205, , ,923, , , Los Angeles Auxiliary Services, Inc. Commercial Loan Refinancing Loan 2015-A 90, , , , , Refunding of SRB 2005A/Refunding of Los Angeles UAS 2001 Bonds Lease 2015-A 875, , ,291, , , Los Angeles Total 965, , ,415, , , Monterey Bay Ref. of Series 2003A/Auxiliary Student Housing Renovation (140 beds) Lease 2011-A 180, , , , , Ref. of Series 2003A/New Foundation Student Housing (708 beds) Lease 2011-A 1,075, , ,313, , , Ref. of Series 2003A/Auxiliary Student Housing Renovation (140 beds) Lease 2012-A 65, , , , Ref. of Series 2003A/New Foundation Student Housing (708 beds) Lease 2012-A 444, , , ,350.00

16 Attachment 13 FY Auxiliary Organizations Debt Service Payments FY * Campus Project Type Series Principal Nov 2017 Interest Nov 2017 DIRF Credits CPO # April 14, 2017 (1) Total Nov 2017 Interest May 2018 Total May 2017 Refunding of SRB 2005C/Refunding of Foundation Series 199 Lease 2015-A 485, , , , , Refunding of SRB 2005C/Refunding of Foundation Series 199 Lease 2015-A 265, , , , , Refunding of SRB 2005C/Refunding of Foundation Series 200 Lease 2015-A 145, , , , , Promontory Student Housing Acquisition Lease 2017-A 490, ,913, ,403, ,476, ,476, Monterey Bay Total 2,640, ,105, ,745, ,616, ,616, Northridge University Corporation, Faculty Housing, Series 1996 Refunding Loan 2008-A 165, , , , , University Corp. - Satellited Student Union Food Service Renovation Loan 2010-A 255, , , , , Ref. of Series 2003A/Sierra Center (Auxiliary) Food Services Facility Lease 2011-A 185, , , , , Ref. of Series 2003A/Sierra Center (Auxiliary) Food Services Facility Lease 2012-A 66, , , , The University Corp Reseda Blvd. Building Acquisition Loan 2015-A 50, , , , , Ref. of 2007A/University Corporation, Bookstore Series 1996 Refunding (a portion) Lease 2017-A 180, , (59,750.00) 186, , , Northridge Total 835, , (59,750.00) 1,084, , , Pomona Ref. of Series 2005A/Foundation University Village Phase III (474 beds & parking) Lease 2013-A 695, , , , , Ref. of Series 2005A/Foundation University Village Phase III (474 beds & parking) Lease 2014-A 302, , , , Ref. of 2007A/Cal Poly Pomona Foundation, Center Training, Tech. & Incub., Series 2000 Refunding Lease 2017-A 190, , (54,250.00) 196, , , Pomona Total 885, , (54,250.00) 1,412, , , Sacramento University Enterprises Bookstore (Taxable Portion) Lease 2007-B 420, , , , , Ref. of Series 2003A/Capital Public Radio Station Facility Lease 2011-A 115, , , , , University Enterprises, Inc. Folsom Hall Refinancing Project Loan 2011-A 495, , (5,177.80) 1,082, , , Ref. of Series 2003A/Capital Public Radio Station Facility Lease 2012-A 40, , , , Refunding of Sacramento UEI 2005A Bonds Loan 2015-A 525, , , , , Refunding of SRB 2007A/Sacramento Bookstore Project (Tax- Exempt portion) Lease 2015-A 25, , , , , Sacramento Total 1,580, ,310, (5,177.80) ,885, ,271, ,271, San Diego Aztec Shops Ltd. Albert's College Apartment Acquisition - Part 1 Loan 2010-A 570, , , , , Aztec Shops Ltd. Series 2000 Ref. Loan 2010-A 705, , ,072, , , Research Foundation, Office Building Refunding, Series 1999 Loan 2010-A 420, , , , , Research Foundation, Student Housing Refunding, Series 1998 Loan 2010-A 245, , , , , Aztec Shops Ltd. Albert's College Apartment Acquisition - Part 2 Loan 2010-B 591, , , , SDSU Foundation Auxiliary Organization Insured Revenue Bonds Series 2002A - Tax Exempt Loan 2012-A 120, , , , , SDSU Foundation Auxiliary Organization Insured Student Residence Revenue Bonds Series Tax Exempt Loan 2012-A 325, , , , , SDSU Foundation Auxiliary Organization Insured Revenue Bonds Series 2002A - Taxable Loan 2012-B 110, , , , , SDSU Foundation Auxiliary Organization Insured Revenue Bonds Series 2002B - Taxable Loan 2012-B 275, , , , , Ref. of Series 2005A/Foundation Bioscience Center Lease 2013-A 190, , , , , Ref. of Series 2005A/Foundation Bioscience Center Lease 2014-A 84, , , ,000.00

17 Attachment 13 FY Auxiliary Organizations Debt Service Payments FY * Campus Project Type Series Principal Nov 2017 Interest Nov 2017 DIRF Credits CPO # April 14, 2017 (1) Total Nov 2017 Interest May 2018 Total May 2017 San Diego Aztec Shops, Ltd. - University Towers Renovation Loan 2014-A 155, , (272,849.15) 96, , , San Diego Aztec Shops, Ltd. - College West Apartments Acquisition Project Loan 2014-A 55, , , , , San Diego Total 3,170, ,308, (272,849.15) ,205, ,241, ,241, San Luis Obispo Cal Poly Corporation - The Technology Park Pilot Building Loan 2009-A 75, , , , , Refunding of SRB 2009A/Cal Poly Corporation - The Technology Park Pilot Building Loan 2016-A 5, , , , , San Luis Obispo Total 80, , , , , San Marcos Ref. of Series 2005A/Student Housing Refinancing (475 beds) Lease 2013-A 780, , ,027, , , Ref. of Series 2005A/Student Housing Refinancing (475 beds) Lease 2014-A 208, , , , San Marcos Total 780, , ,235, , , Stanislaus Auxiliary & Business Services, Residential Life Village, Series 1995 Refunding Loan 2008-A 275, , , , , Auxiliary and Business Services University Bookstore Lease 2008-A 110, , , Refunding of SRB 2008A/Auxiliary and Business Services University Bookstore Lease 2016-A 5, , , , , Stanislaus Total 390, , , , , TOTAL 17,840, ,636, (286,327.35) (114,000.00) 31,076, ,588, ,588, CSU FUND Campus Journal Entry Required (FIRMS): Sub-Code Debit: LEASE Acct. Control Credit: LEASE Chancellor's office Journal Entry Required (FIRMS): Sub-Code Debit: LEASE Acct. Control Credit: LEASE *Please use the following accounts to book the Auxiliary Loan Payments Campus Journal Entry Required (FIRMS): Sub-Code Debit: LOAN Acct. Control Credit: LOAN Chancellor's office Journal Entry Required (FIRMS): (1) As a result of the refunding of SRB 2007A through SRB 2017A. Sub-Code Debit: LOAN Acct. Control Credit: LOAN