California State University Chico Budget Plan

Transcription

1 California State University Chico Budget Plan Cabinet Approved September 5, 217

2 CONTENTS Budget Plan General Fund, Lottery, Capital Outlay and Auxiliary Funds General Fund Allocation Exhibits I. Budget Planning Summary Overall Page II. III. IV. V VI. Budget Planning Summary By Officer Total Resource Summary By Officer Permanent Baseline Analysis Permanent Redirection Fee Revenue and Other Receipts Charts Chart I Chart II Chart III Chart IV Chart V FTE & Headcount Ratio FTE to Headcount Spring to Fall FTE Fees Risk Pool Premiums History Appendices Summary and Other Funds A1 Overall Funding Summary A2 Lottery A3 Capital Outlay A4 Other Campus Funds A5 Auxiliary OrganizationsAS and Foundations Appendices Supplemental Schedules B1 Salaries and Wages Budgets B2 Workstudy B3 Risk Pool Premiums B4 CampusBased Fee Increase Revenue Footnotes

3 Exhibit I BUDGET PLANNING SUMMARY Overall FISCAL YEAR 217/18 FINAL SUPPORT BUDGET SUMMARY Baseline 216/17 Per Campus Less: Prior Year Adjustments Campus Financial Aid and Workstudy_(2) Retirement Rate Adjustment _(1) Baseline216/17 Per Chancellor's Office State Support Fee Revenue and Other Receipts Grand Tuition Fees NonResident Other Revenue Subtotal Total 18,499,232 89,664, 4,381, 8,79,235 (1,677,235) 1,412, 1,412, 19,911,232 89,664, 4,381, 7,113, 11,158, 211,69,232 12,835,235 (1,677,235) 211,334,467 (1,677,235) New GF Allocations per Chanc Office Budget Plan (B2175) Enrollment Increase from 15,197 to 15,25 (resident) 564, 225, 225, 789, Tuition Rate Increase and Adjustment (355,) 4,513, 4,513, 4,158, Health & Dental Cost Increase Funding 139, 139, 217/18 Compensation/Benefits 5,567, 5,567, Baseline 217/18 Per CO Letter B 2175 Campus Adjustments Subtotal Changes 5,915, 4,738, 4,738, 1,653, 115,826,232 94,42, 4,381, 7,113, 15,896, 221,722,232 Add: Prior Year Adjustments Campus Financial Aid and Workstudy_(2) Campus Financial Aid and Workstudy Adjustment _(4) Fee Revenue Adjustments _(3) Subtotal 1,677,235 (12,643) (517,25) 184,5 Baseline 217/18 per Campus 115,826,232 93,884,75 4,381, 8,962,92 17,227, ,54,74 Change From Prior Year 7,327, 4,22,75 1,849,92 6,69,842 11,719,67 Source: B 2175, 217/18 Allocations 1,677,235 (12,643) (332,75) 1,677,235 (12,643) (332,75) (517,25) 1,849,92 1,331,842 1,331,842 Page 1

4 Exhibit II BUDGET PLANNING SUMMARY FISCAL YEAR 217/18 OFFICER ALLOCATION SUMMARY Initial Baseline 216/17 Final Budget (Exhibit II) 216/17 Baseline Adjustments (Exhibit IV) Officer Allocations Centrally Managed Grand PRES PROVOST VPBF VPSA VPUA Subtotal Financial Aid Util/Risk Pool/Other 1,25,721 14, ,38,42 1,2,681 26,695,476 15,852,92 212,84 113,487 5,189,9 38,14 17,324,418 1,398,888 23,314,919 14,532,923 Enterprise Systems Base Budget Adjustments Reserves Subtotal 1,992,846 13,112 1,169,361 41,1,49 13,112 Total 211,334,467 1,412, Final Baseline 216/17 (Exhibit IV) 1,22, ,41,11 26,97,56 15,966,389 5,228,4 171,723,36 23,314,919 14,532,923 2,5,958 1,169,361 41,23, ,746,467 Internal Reallocation Adjustment _(5) Adjusted Beginning Baseline 216/17 2, 1,24,217 (46,36) 122,355,65 46,36 26,97,56 16,12,425 5,228,4 2, 171,743,36 (2,) 23,314,919 14,532,923 2,5,958 (2,) 1,169,361 (2,) 41,3, ,746,467 % Share of Baseline % Share of Baseline w/ President Enrollment Increase from 15,197 to 15,25 (resident) Tuition Rate Increase and Adjustment Subtotal Revenue/Enrollment Funding.7% 71.7% 71.2% 15.8% 9.4% 15.7% 9.3% 3.1% 3.% 1.% 1.% 789, 3,64,75 4,429,75 789, 3,64,75 4,429,75 789, 3,64,75 4,429,75 Health & Dental Cost Increase Funding 217/18 Compensation/Benefits Graduation Initiative 225_(9) Tuition Fee Discount (SUG) Adjustment Receipts Fin Aid Fees (Work Study) _(4) Receipts Other Revenue Undesignated _(3) Receipts Other Revenue Designated _(3) Subtotal All Other Funding ,78 95,249 5,5,51 2,21,6 (4,968) 7,36,391 24,534 13,455 26,138 25,269 75,4 (1,713) (5,962) 282, ,162 3,796 3,392 34, ,81 5,547,25 2,916, (12,643) 8,588,48 1,467, 193, 1,467, 193, 1,199 19,75 (2,916,) (1,467,) (8,5) 2,949 (4,391,5) 1,199 19,75 (2,916,) (8,5) 193, (2,71,551) 139, 5,567, (12,643) (8,5) 193, 5,877,857 Redirection In/Fixed Cost Decreases _(7) (11,433) (24,335) (14,478) (4,775) (154,21) 154,21 154,21 Subtotal Redirection & Reserves (11,433) (24,335) (14,478) (4,775) (154,21) 154,21 154,21 Adjusted Campus Baseline 1,241, ,551,22 27,166,184 16,961,19 5,257,453 18,177,693 24,781,919 14,879,944 2,26,97 18,25 1,169,361 42,876, ,54,74 Base Budget Adjustments _(6) 13,85 2,884 1, ,25 (18,25) (18,25) Net Allocable Baseline 217/18 1,241, ,564,18 27,169,67 16,962,824 5,258,19 18,195,943 24,781,919 14,879,944 2,26,97 1,169,361 42,858, ,54,74 Change 36,24 8,183, ,591 1,19,923 68,119 9,871,525 1,467, 347,21 34,61 1,848,82 11,719,67 % Change 3.% 6.7% 1.8% 7.% 1.3% 5.8% 6.3% 2.4% 1.7%.%.% 4.5% 5.5% Page 2

5 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 216/17 FINAL ALLOCATIONS 217/18 CAMPUS BUDGET PLAN CHANGE PRESIDENT % FUNDING SOURCES Net Allocable Baseline Exhibit II 1,22,217 1,241,925 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management Subtotal, Salaries and Wages BENEFITS Subtotal, Personnel Costs GENERAL OPERATING EXPENSE WORK STUDY WORK STUDY MATCH REDIRECTION REDIRECTED INPermanent Items REDIRECTED OUT Subtotal, Redirection RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE Subtotal, Reserves Contribution 727,46 727,46 313,257 1,4,717 17, 11, 1,5 734,16 734,16 328,265 1,62,425 17, 11, 1,5 6,7 6,7 15,8 21,78.9% 2.1%.%.%.%.%.% Subtotal, Expenses 1,22,217 1,241,925 21,78 1.8% Unallocated TOTAL, FUNDING USES 1,22,217 1,241,925 Page 3

6 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % FUNDING SOURCES Net Allocable Baseline Exhibit II 122,41,11 129,564,18 FUNDING USES PERSONNEL SALARIES AND WAGES Faculty 53,578,52 56,839,91 3,26,571 Nonfaculty & Management 17,56,474 18,1, ,464 Temporary Help 5, 5, Overtime 55, 55, Subtotal, Salaries and Wages 71,693,994 75,396,29 3,72,35 5.2% BENEFITS 4,968,425 42,321,113 1,352,688 Subtotal, Personnel Costs 112,662, ,717,142 5,54, % GENERAL OPERATING EXPENSE 6,876,563 6,876,563.% GRADUATION INITIATIVE 225 2,21,6 2,21,6 WORK STUDY 1,84,38 1,79,34 4,968.5% WORK STUDY MATCH 25,484 25,484.% Subtotal 12,417,86 127,678,161 7,26,355 6.% REDIRECTION REDIRECTED INPermanent Items 2,52,256 2,52,256 1 REDIRECTED OUT 246, ,418 11,433 _(7) Subtotal, Redirection 2,255,27 2,144,837 11, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE 271, ,976 Subtotal, Reserves Contribution 271, ,976.% Subtotal, Expenses 122,41,11 129,551,22 7,149, % Unallocated 13,85 _(6) TOTAL, FUNDING USES 122,41,11 129,564,18 Page 4

7 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 VICE PRESIDENT FOR BUSINESS & FINANCE 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % FUNDING SOURCES Net Allocable Baseline Exhibit II 26,97,56 27,169,67 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 13,825,27 14,18, ,587 Temporary Help 1, 1, Overtime 2, 2, Shift Differentials 15, 15, Subtotal, Salaries and Wages 14,185,28 14,378, , % BENEFITS 9,839,27 9,93,292 91,85 Subtotal, Personnel Costs 24,24,235 24,38,97 284, % GENERAL OPERATING EXPENSE 2,23,83 2,23,83.% WORK STUDY 322, ,131 1,713.5% WORK STUDY MATCH 61,977 61,977.% Subtotal, Baseline 26,488,185 26,771, , % REDIRECTION REDIRECTED INPermanent Items 513, ,983 REDIRECTED OUT 52,375 76,71 24,335 _(7) Subtotal, Redirection 461,68 437,273 24, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE 42,233 42,233 Subtotal, Reserves Contribution 42,233 42,233.% Subtotal, Expenses 26,97,56 27,166, ,623 1.% Unallocated 2,884 _(6) TOTAL, FUNDING USES 26,97,56 27,169,67 Page 5

8 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 VICE PRESIDENT FOR STUDENT AFFAIRS 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % FUNDING SOURCES Net Allocable Baseline Exhibit II 15,966,389 16,962,824 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Faculty 11,985 45,848 33,863 Nonfaculty & Management 8,776,441 8,951, ,291 Temporary Help 35,854 35,854 Subtotal, Salaries and Wages 8,824,28 9,33,434 29, % BENEFITS 5,442,279 5,542,885 1,66 Subtotal, Personnel Costs 14,266,559 14,576,319 39,76 2.2% GENERAL OPERATING EXPENSE 1,28,1 1,28,1.% GRADUATION INITIATIVE ,4 75,4 WORK STUDY 564, ,21 5, % WORK STUDY MATCH 53,324 53,324.% Subtotal, Baseline 15,85,57 16,814,75 1,9, % REDIRECTION REDIRECTED INPermanent Items 29,59 29,59 REDIRECTED OUT 23,58 38,58 14,478 _(7) Subtotal, Redirection 185, ,1 14, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE 24,597 24,597 Subtotal, Reserves Contribution 24,597 24,597.% Subtotal, Expenses 15,966,389 16,961,19 994,72 6.2% Unallocated 1,716 _(6) TOTAL, FUNDING USES 15,966,389 16,962,824 Page 6

9 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % FUNDING SOURCES Net Allocable Baseline Exhibit II 5,228,4 5,258,19 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management Temporary Help Subtotal, Salaries and Wages BENEFITS Subtotal, Personnel Costs GENERAL OPERATING EXPENSE WORK STUDY WORK STUDY MATCH Subtotal, Baseline REDIRECTION REDIRECTED INPermanent Items REDIRECTED OUT Subtotal, Redirection RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE Subtotal, Reserves Contribution 2,85,23 12,146 2,97,169 1,811,626 4,718, ,719 39,793 11,85 5,215,457 73,424 48,715 24,79 12,126 12,126 2,827,64 12,146 2,929,786 1,823,197 4,752, ,719 39,793 11,85 5,249,645 73,424 53,49 19,934 12,126 12,126 22,617 22,617 11,571 34,187 34,187.8%.7%.%.%.%.7% 4,775 _(7) 4,774.%.% Subtotal, Expenses 5,228,4 5,257,453 29,413.6% Unallocated 566 _(6) TOTAL, FUNDING USES 5,228,4 5,258,19 Page 7

10 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % CENTRALLY MANAGED FUNDING SOURCES Net Allocable Baseline Exhibit II 41,23,161 42,858,131 FUNDING USES FINANCIAL AID GRANTS, LOANS & JLD EOPG Tuition Fee Discount (SUG) Grad Equity Fellowship WS Job Locator Development Subtotal, Financial Aid ITEM SPECIFIC OPERATING EXPENSE UTILITIES, RISK POOL, Misc OTHER Utilities Electric, Gas, Water, Sewage, Waste Utilities Compensation & Benefits Utilities Energy Projects Subtotal Utilities Risk Pool Premiums Liability Insurance/Athletics Med Workers Compensation Unemployment Compensation NDI/IDL Vehicle Insurance Property Premiums & Deductibles Reserve Less: Self Support Funds Subtotal Risk Pool Premiums Enterprise Systems Enterprise Baseline Budget Enterprise Compensation & Benefits CMS CO Software Maint Assessment Subtotal Enterprise Systems Space Rental/Lease HR Central Costs (SCO, benefit, arbitration) Fin Serv Central Costs (DGS, Credit Card) Auxiliary Audit Chargeback Augmented Health Services Revenue Budget Misc/Consolidated Course Fees/SLF Graduate Business Fee Budget Health Services Fee Revenue Budget Subtotal, Other Subtotal, Item Specific Operating Expense Subtotal, Baseline REDIRECTION REDIRECTED INPermanent Items REDIRECTED OUT Subtotal, Redirection RESERVES CAPITAL OUTLAY RESERVE Subtotal, Reserves 718,919 22,524,999 21, 5, 23,314,918 5,129,296 4,335 77,95 5,94,581 64,637 1,328,11 248, ,714 33, ,116 3, 43,22 2,534,512 1,947, , , 2,5,958 15,5 61,99 39,489 59,258 25, 1,247, 2, 4,25, 6,93,831 16,538,882 39,853,8 1,169,361 1,169, ,919 23,991,999 21, 5, 24,781,918 5,129,296 4,335 77,95 5,94, ,59 1,229,32 274, ,216 33, ,256 3, 386,76 2,688,533 1,947, , , 2,26,97 15,5 61,99 39,489 59,258 25, 1,28, 21, 4,4, 6,286,831 16,96,852 41,688,77 1,169,361 1,169,361 1,467, 1,467, 96,422 98,79 26,256 13, ,14 44, ,21 _(8) 2,949 2,949 33, _(3) 1, _(3) 15, _(3) 193, 367,97 1,834,97 _(11) 6.3%.% 3.2% 2.2% 4.6%.%.% Subtotal, Expenses 41,23,161 42,858,131 1,834, % Unallocated TOTAL, FUNDING USES 41,23,161 42,858,131 Page 8

11 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND FISCAL YEAR 217/18 216/17 217/18 FINAL CAMPUS ALLOCATIONS BUDGET PLAN CHANGE % SUMMARY PERSONNEL COSTS SALARIES AND WAGES Faculty Nonfaculty & Management Temporary Help Overtime Shift Differentials p Subtotal, Salaries and Wages BENEFITS Subtotal, Personnel Costs 53,59,55 43,694, , 255, 15, 98,337,931 58,374, ,712,725 56,884,939 44,534,84 648, 255, 15, 12,472,24 59,945, ,417,775 3,294, ,659 4,134,93 1,57,957 5,75,5 4.2% 3.6% OPERATING EXPENSE GENERAL OPERATING EXPENSE FINANCIAL AID GRANTS, LOANS & JLD ITEM SPECIFIC OPERATING EXPENSE Subtotal, OEE GRADUATION INITIATIVE 225 WORK STUDY WORK STUDY MATCH REDIRECTION REDIRECTED INPermanent Items REDIRECTED OUT Subtotal, Redirection RESERVES CAPITAL OUTLAY RESERVE Subtotal, Reserves 1,395,533 23,314,918 16,538,882 5,249,333 2,22, ,135 3,298, ,656 2,927,66 1,169,361 1,169,361 1,395,533 24,781,918 16,96,852 52,84,34 2,916, 2,9, ,135 3,298, ,677 _(7) 2,773,46 1,169,361 1,169, ,467, 367,97 1,834,971 2,916, 12, ,21 154,21 3.7%.6%.% 5.3%.% Unallocated 18,25 _(6) Grand Total 212,746, ,54,74 1,289, % Page 9

12 Exhibit IV FISCAL YEAR 217/18 Permanent 216/17 Baseline Adjustment Officers Centrally Managed Grand Util/Risk Pool/Misc Base Budget Enterprise Adjustments Reserves Subtotal PRES PROVOST VPBF VPSA VPUA Subtotal Fin Aid Total Permanent Baseline Derivation 216/17 Beginning Baseline 1,25, ,38,42 26,695,476 15,852,92 5,189,9 17,324,418 23,314,919 14,532,923 1,992,846 1,169,361 41,1,49 211,334,467 PERS Retirement Perm Adjmt_(1) ( a ) 14,496 1,2, ,84 113,487 38,14 1,398,888 13,112 13,112 1,412, Final Baseline 216/17 (to match Exhibit II) 1,22, ,41,11 26,97,56 15,966, % 15.8% 9.4% ( a ) Permanent increase in retirement allocations based on PERS rate change from 25.15% in 215/16 to 26.73% in 216/17. 5,228,4 3.1% 171,723,36 23,314,919 14,532,923 2,5,958 1,169,361 41,23, ,746,467 Page 1

13 Exhibit V PERMANENT REDIRECTION FISCAL YEAR 217/18 Officer Full Year Cost Permanent Redirect In CM Risk Pool Premiums 154,21 _(8) Subtotal, Redirect In 154,21 Permanent Redirect Out CM Space Budget Subtotal, Redirect Out Net Redirection In<Out> 154,21 AA = Academic Affairs BF = Business & Finance CM = Centrally Managed ES = Enterprise Systems SA = Student Affairs UA = University Advancement Page 11

14 Exhibit VI Fee Revenue and Other Receipts FISCAL YEAR 217/18 216/17 217/18 217/18 Final Campus Budget Plan Campus Budget Plan to CSU Budget Plan Difference Tuition Fees State Tuition Fee 89,664, 93,884,75 93,884,75 4,22,75 NonResident Tuition Fee 4,381, 4,381, 4,381, Other Revenue Undesignated Application Fee 1,, 1,, 1,, Miscellaneous 166, 157,5 157,5 8,5 _(3) MiscellaneousFin Aid Portion of Fees 822,772 * 81,129 12,643 _(4) Federal Student Aid Workstudy 854,462 * 854,462 Other Revenue Designated Health Services Fee 4,25, 4,4, 4,4, 15, _(3) Augmented Health Services 25, 25, 25, Graduate Business Fee 2, 21, 21, 1, _(3) Miscellaneous Course Fees 1, 1, 1, Consolidated Course/Student Learning Fees 1,147, 1,18, 1,18, 33, _(3) Subtotal Other Revenue 8,79,234 7,297,5 8,962,92 171,857 Total 12,835,234 15,563,25 17,227,842 4,392,67 * No longer submitted in campus budget figures to Chancellor's Office but still included in campus budget plan. 217/18 State Support & Fees Nonresident 2% All Other Fees 4% Compensation Increase 214/15_(13) State Tuition Fees 42% State Support 52% Page 12

15 Chart I FTE & HEADCOUNT FISCAL YEAR 217/18 FTE Budget Actual Diff 28/9 15,141 15, /1 15,24 15, /11 14,582 14, /12 14,683 14, /13 14,73 14, /14 14,898 15, /15 15,147 15, /16 15,689 15, /17 16,6 16, /18* 15,75 15,75 *projected FTE 16,5 16, 15,5 15, 14,5 14, FTE Enrollment Budget to Actual Budget Actual 13,5 17,5 Headcount Enrollment Budget to Actual Headcount Budget Actual Diff 28/9 15,677 16,681 1,4 29/1 15,677 16, /11 15,351 15, /12 15,71 15, /13 15,66 15, /14 16,25 16, /15 16,185 16, /16 16,775 16, /17 17,81 17, /18* 17,2 17,2 *projected Headcount 17, 16,5 16, 15,5 15, 14,5 14, 13,5 Budget Actual Page 13

16 Chart II Ratio FTE to HEADCOUNT FISCAL YEAR 217/18 Ratio FTE to Headcount.97 FTE to Headcount Fall Spring Annual 28/ / / / / / / / / /18* * projected Ratio Fall Spring Annual The ratio of FTE to Headcount is a key variable in financial planning. As FTE enrollment estimates are made they are converted to individuals for fee revenue projections. The following chart regarding the ratio of Spring FTE to Fall FTE also plays a key role in projecting annual student fee revenues. Page 14

17 Chart III FALL to SPRING FTE FISCAL YEAR 217/18 FTE Fall Spring Ratio 28/9 15,963 15, /1 15,797 14, /11 15,7 14, /12 14,984 14, /13 15,257 14, /14 15,375 14, /15 16,246 15, /16 16,136 15, /17 16,34 15, /18* 16,141 15, *Projected Fall to Spring FTE Ratio FTE Ratio 17, Fall ,5 Spring 16, Ratio 1. 15,5 15, 14,5 14, 13,5 13, ,5.9 The ratio of Fall FTE to Spring FTE is used to assist with the projection of annualized FTE. Once Fall FTE is Compensation determined Spring Increase FTE can 214/15_(13) be estimated. Coupling this estimate with the FTE/Headcount ratio in the previous chart allows for estimating annual fee revenue collections. Page 15

18 Chart IV FEES FISCAL YEAR 217/18 State Tuition Fees (FullTime Undergraduates Only) 7, 6, 5,472 5,472 5,472 5,472 5,472 5,472 5,742 5, 4, 4,26 4,335 3, 3,48 2, 1, Mandatory Campus Based Fees (FullTime Undergraduates Only) 1,8 1,6 1,4 1,31 1,344 1,364 1,468 1,5 1,53 1,55 1,568 1,66 1,2 1, ,5 Total Fees (FullTime Undergraduates Only) 6,836 6,94 6,972 7,2 7,22 7,4 7,348 6,5 5,5 5,336 5,679 4,5 4,8 3,5 2,5 1,5 Page 16

19 Chart V Risk Pool 1Year Premium History Fiscal Year 217/ Series5 15 Series4 Series3 1 Series2 Series % Change Risk Pool Over 1 Premiums 28/9 29/1 21/11 211/12 212/13 213/14 214/15 215/16 216/17 217/18 Years Liability 594,414 68, , , , ,48 452, ,436 64, ,59 24.% Workers Comp 1,49,525 1,72,779 1,161,693 1,148,573 1,156,54 1,167,653 1,321,996 1,358,833 1,328,11 1,229, % UI_Disability 339, ,89 321, ,18 423, , , ,24 376,73 415, % Vehicle Ins. 39,679 18,454 18,454 18,454 27,959 26,543 28,359 27,59 33,796 33, % Property 335, ,96 383, ,74 339,64 296,17 31, , , , % Total Premiums 2,358,73 2,358,265 2,42,392 2,53,692 2,49,4 2,45,874 2,51,648 2,58,55 2,664,732 2,774, % Page 17

20 Appendix A1 Overall Funding Summary FISCAL YEAR 217/18 CSU Operating Fund Lottery Capital Outlay State Funded NonState Funded State Enterprise Funds Housing Parking Continuing Education Auxiliary Organizations Associated Students University Foundation Research Foundation Total Expenditure Plans Revenue Estimates 223,54, % 223,54, % 1,325,.4% 1,325,.4% 12,246, % 12,246, % 12,246, % 12,246, % 23,771, % 23,771,564 7.% 1,4,.4% 1,4,.4% 5,42, % 5,42, % 3,592,41 9.1% 3,592,41 9.% 22,13, % 22,37, % 7,44, % 11,197, % 39,73, % 39,472, % 69,121, % 73,41, % 336,34,296 1.% 34,259,34 1.% 217/18 Expenditure Plan % by Funding Source CSU Operating Fund 3.6% 9.1% 2.6% Lottery.4% Capital Outlay State Enterprise Funds Auxiliary Organizations 66.3% Note: This summary does not include other revenue funds that are not budgeted but are administered by the University. (i.e., contracts and grants trust, other financial aid funds, miscellaneous trust, etc.) Page 18

21 Appendix A2 LOTTERY BUDGET FISCAL YEAR 217/18 216/17 217/18 FINAL FINAL BUDGET BUDGET CHANGE % The California PreDoctoral Program.% Interest Earnings 5, 5,.% CSU Scholarship Program for Future Scholars 3, 3,.% Teacher Recruitment Project (Teacher Diversity) 86,37 86,37.% Access & Academic Development 119, ,464.% CampusBased programs 1,75,166 1,84,166 9,.8% Total Lottery Budget 1,316, 1,325, 9, 1% 217/18 Lottery Budget CampusBased programs 81.8% The California Pre Doctoral Program.% Interest Earnings.4% CSU Scholarship Access & Academic Program for Future Development Scholars 9.% Teacher Recruitment 2.3% Project (Teacher Diversity) 6.5% Page 19

22 Appendix A3 CAPITAL OUTLAY PROGRAM FISCAL YEAR 217/18 217/18 CSU, CHICO State Funded Capital Projects Phase I. SYSTEMWIDE INFRASTRUCTURE & DEFERRED MAINTENANCE PROJECTS Meriam Library Waterproofing 16/17 PWC 1,35, II. FUNDS FOR RENOVATION Siskyou II Replacement Building 17/18 PWCE 1,896,829 Total, State Capital Outlay Program 12,246,829 NonState Funded Capital Projects III. NONSTATE FUNDED PROJECTS Beginning in 17/18 None Total, NonState Funded Capital Projects Key to Phase A = Acquisition P = Preliminary Plans W = Working Drawings C = Construction E = Group II Equipment Page 2

23 Continuing Education Revenue Fund CALIFORNIA STATE UNIVERSITY, CHICO Appendix A4 Other Campus Funds FISCAL YEAR 217/18 Budgeted Expenditures & Revenue Expenditure 5,42,846 Revenue (5,42,846) Net Revenue Housing Revenue Fund Expenditure 2,95,31 Transfer to Dorm Building Maint. Equip. Reserve 1,5, Operating Reserve 1,366,254 Revenue (23,771,564) Net Revenue Parking Revenue Funds Baseline Parking Expenditure 1,2, Transfer to Construction & Repair Revenue (1,2,) Subtotal, Baseline Parking Fines & Forfeiture Expenditure 2, Revenue (2,) Total, Fines & Forfeiture Combined Expenditure 1,4, Transfer to Construction Revenue (1,4,) Net Revenue Student & Augmented Health Services Expenditure 4,65, Revenue (4,65,) Net Revenue Total Other Campus Funds Expenditure 32,376,156 Transfer to Construction Transfer to Dorm Building Maint. Equip. Reserve 1,5, Operating Reserve 1,366,254 Revenue (35,242,41) Net Revenue Page 21

24 Appendix A5 Auxiliary Organizations FISCAL YEAR 217/18 Budget Revenue Estimate Expenditure Plan Estimate Sales & Services Federal Funds Revenue Over (Under) Expenditures Associated Students 22,13,591 22,22,336 15, 356,745 University Foundation 7,44,529 11,197,829 3,793,3 Research Foundation 39,73,863 21,543,42 17,929,46 (231,1) Total Auxiliary Organizations 69,121,983 54,961,567 18,79,46 3,919,44 Page 22

25 Appendix B1 SALARIES & BENEFITS FISCAL YEAR 217/18 Compensation Increases 216/17 Baseline Prior Year Adjustment 216/17 Retirement Increase Full Year Cost Subtotal 216/17 Final Permanent Adjmts Including 217/18 Health & Reorgs Dental Increase 217/18 Faculty/Staff Full Year Cost 217/18 Baseline PRESIDENT Nonfaculty Salaries Benefits PRESIDENT Total 727,46 298,761 14,496 1,26,221 14, ,46 313,257 1,4,717 6, 14, 767 2, ,16 328,265 1,62,425 PROVOST Faculty Salaries Nonfaculty Salaries Benefits PROVOST Total 52,328,26 18,115,474 39,411,818 1,25,494 53,578,52 18,115,474 (22,912) 535,926 1,2,681 4,968,425 (23,124) 95,249 3,26,571 56,839,91 464,376 18,556,938 1,28,563 42,321,113 19,855,318 1,786,42 1,2, ,662,419 (46,36) 95,249 5,5,51 117,717,142 VP BUSINESS & FINANCE Nonfaculty Salaries 13,95, ,44 14,185,28 193,587 14,378,615 Benefits 9,57, ,76 212,84 9,839,27 24,534 66,551 9,93,292 VPBF Total 23,412, ,2 212,84 24,24,235 24,534 26,138 24,38,97 VP STUDENT AFFAIRS Faculty Salaries Nonfaculty Salaries Benefits VPSA Total 11,985 8,649,871 5,259,181 11, ,425 8,812,296 22,912 69, ,487 5,442,279 23,124 13,455 33,863 45, ,379 8,987,587 64,27 5,542,885 13,921,37 232,35 113,487 14,266,559 46,36 13,455 25,269 14,576,319 VP UNIVERSITY ADVANCEMENT Nonfaculty Salaries 2,859,215 47,954 2,97,169 22,617 2,929,786 Benefits 1,744,95 29,391 38,14 1,811,626 3,796 7,775 1,823,197 VPUA Total 4,63,31 77,345 38,14 4,718,795 3,796 3,392 4,752,983 CMS ENTERPRISE Nonfaculty Salaries Benefits CMS ENTERPRISE Total 352,323 16,88 513,23 13,112 13, , , ,315 1,199 1,199 14,697 5,53 19,75 367,2 18, ,264 SUMMARY Faculty Salaries Nonfaculty Salaries Benefits Total 52,34,11 44,69,931 56,382,98 1,25,494 53,59,55 489,818 45,99,749 6, 754,688 1,412, 58,548,786 14, 139, 3,294,434 56,884, ,356 45,954,15 1,424,21 6,125, ,332,4 2,495, 1,412, 157,239,4 2, 139, 5,567, 162,965,39 Page 23

26 Appendix B2 WORKSTUDY FISCAL YEAR 217/18 MATCHED WORKSTUDY PRESIDENT PROVOST VPBF VPSA VPUA Subtotal, OnCampus JOB DEVELOPMENT Subtotal, Matched Workstudy 216/17 217/18 CHANGE % Baseline Baseline 11, 11, % 71,125 71,125 % 211, ,386 % 176, ,229 % 39,793 39,793 % 1,139,533 1,139,533 % 21,429 21,429 % 1,16,962 1,16,962 % WORKSTUDY, PROGRAM SPECIFIC (1% ) PROVOST AMERICA READS 59,812 59,812 % FINANCIAL AID FEE INCREASE 19, ,471 2,925 2% IRA FEE INCREASE 132,975 13,932 2,43 2% VPBF FINANCIAL AID FEE INCREASE 111,459 19,746 1,713 2% VPSA FINANCIAL AID FEE INCREASE 323, , 4,979 2% IRA ATHLETIC FEE INCREASE 38,35 37, % IRA REC SPORTS FEE INCREASE 25,658 25, % JOB DEVELOPMENT 28,571 28,571 % VPUA % Subtotal, 1% Workstudy 911, ,512 12,643 1% TOTAL WORKSTUDY PRESIDENT 11, 11, % PROVOST 1,84,38 1,79,34 4,968 % VPBF 322, ,131 1,713 1% VPSA 564, ,21 5,962 1% VPUA 39,793 39,793 % 2,22,117 2,9,474 12,643 1% JOB DEVELOPMENT 5, 5, % Total, Workstudy 2,72,117 2,59,474 12,643 1% MATCH REQUIREMENTS PRESIDENT 1,5 1,5 PROVOST 25,484 25,484 % VPBF 61,977 61,977 % VPSA 53,324 53,324 % VPUA 11,85 11,85 % Total, Workstudy Match Requirement 334, ,135 % Work Study % Distribution by Officer PRESIDENT PROVOST VPBF 2% % VPSA 28% VPUA 558,21 Work Study by Officer 39,793 PRESIDENT PROVOST 11, VPBF VPSA VPUA 16% 54% 321,131 1,79,34 Page 24

27 Appendix B3 RISK POOL PREMIUMS FISCAL YEAR 217/ Premiums Campus Total Campus Total CSU Operating Fund Premiums Distribution of Risk Pool Premiums by Fund Self Supporting Funds Reimb Time Internal Enterprise Health IRA IRA Continuing _5 Service _5 Services Athletics Education _5 Housing Parking Lottery Auxiliaries Total Self Supporting Funds _6/ % Chg Liability _1/ Athletics Med/Liability _7/ Workers' Comp _2/ UI/Disability Insurance UI _2/ IDL _2/ NDI _2/ Subtotal Vehicle Insurance _3/ Property _4/ Total premiums Less Chancellor's Subsidy 586,897 53,74 1,328,11 248,359 53,324 74,39 376,73 33, ,116 2,664, ,64 51,455 1,229,32 274,614 58,962 82, ,83 33, ,256 2,774,69 583,836 1,88, ,272 52,232 72, ,371 3, ,674 6,23 2,513 3,167 16,49 12,372 14,337 51,455 17,328 1,988 1,878 35,926 17,115 25,198 3, ,25 3,823 5, , ,29 1, ,44 1,145 1,686 5, ,152 5,789 8,524 2,59 2,128 4,448 38,497 8,6 1,846 2,576 13,22 2,181 36,42 2, ,462 4,49 1, ,768 51,455 14,463 31,342 6,729 9,388 47,459 2,349 42,582 2,388,533 29,393 5,12 5,68 66,717 35,276 51,455 5,187 13,55 5,156 6, ,76 4.1% Net Premium 2,664,732 2,774,69 2,388,533 29,393 5,12 5,68 66,717 35,276 51,455 5,187 13,55 5,156 6, ,76 4.1% Deductible Coverage 3, 3, 3, (selfsupporting funds plan for deductible coverage within their individual budgets) Total Risk Pool Costs 2,964,732 3,74,69 2,688,533 29,393 5,12 5,68 66,717 35,276 51,455 5,187 13,55 5,156 6, ,76 3.7% Distribution by Fund 2,964,732 2,534,512 33,586 5,661 6,694 65,963 34,235 53,74 46, ,367 4,778 5,986 4,266 43,22 Change 19, ,21 (4,192) (542) (1,14) 754 1,41 (2,285) 3,244 (1,817) (4,266) (44,144) % Change 3.7% 6.1% 12.5% 9.6% 15.1% 1.1% 3.% 4.3% 6.9% 1.4% 7.9% 9.3% 1.% 1.3% _1/ Liability premiums are distributed based on prioryear Total Expenditures. _2/ Workers' Compensation, IDL, NDI, and Unemployment Insurance are distributed based on prioryear Total Compensation costs. _3/ Vehicle premiums are apportioned according to the number of insured vehicles. _4/ Property premiums are apportioned according to insured value of buildings. _5/ Selfsupport funds (Release Time/Internal Serv/Enterp) are charged flat rate of 2.3%of salaries and wages for Liability, Workers' Compensation, NDI/IDL & UI. _6/ This amount represents the other revenue funds prorata share of insurance premium expense and is reimbused/credited back to G16 U8115/16 66R42/43. _7/ Medical Liability insurance paid by Athletics 9.6% 16.8% 4.3% 7.4% 35.3% 2.3% 14.7% 52.3% 1.9% 25.6% Page 25

28 Appendix B4 1Year CampusBased Fee Increase Revenue FISCAL YEAR 217/18 Baseline Year Total 27/8 28/9 29/1 21/11 211/12 212/13 213/14 214/15 215/16 216/17 217/18 Fee Fee Type Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fee Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Student Union Student Activity Consolidated Course/SLF IRA Baseline IRA Athletics Health Services Fee Health Facilities Fee 3. N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 3. ID Card 2. N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2. Per Semester Annual ,66. CPI 2.5% 4.1%.% 2.7% 1.5% 3.% 1.7% 1.5%.8%.7% 2.1% Ratio FTE/Headcount: 93.6% 94.12% 94.12% 93.39% 93.88% 94.4% 92.97% 93.6% 93.53% 93.5% 93.22% Ratio Paying Individuals: 95.2% 95.61% 95.63% 95.63% 95.33% 95.33% 95.65% 95.22% 94.88% 95.15% 95.57% FTE (1) 15,654 15,71 15,332 14,582 14,683 14,73 14,898 15,147 15,689 15,911 15,85 Headcount (2) 16,724 16,681 16,417 15,557 15,57 15,66 16,25 16,185 16,774 17,17 16,952 Paying Headcount 15,921 15,948 15,699 14,877 14,843 14,929 15,328 15,481 15,915 16,192 16,13 (1) Source: Institutional Research's FTE Projection for Planning Estimate, without summer (2 FTE). (2) Reflects Actual FTE/Individuals through Spring Census, 216/17. CPI is from Bureau of Labor Statistics CPI for all Urban Consumers (CPIU). Page 26

29 Campus Budget Plan Footnotes FISCAL YEAR 217/18 _(1) _(2) _(3) Retirement benefit expensesin the prior year, 216/17, were increased within each officer's line for the permanent increase related to the PERS retirement rate changes that went into effect on July 1, 216. The Tier 1 PERS rate changed from 25.15% for 215/16 to 26.73% for 216/17. Additional funding offsets the increased PERS retirement cost to the campus. (Exhibit I & IV) Federal and Campus Workstudy revenue is not included in the budgeted fee revenue from the Chancellor's Office. This revenue is deducted from the Baseline 216/17 per Campus budget line to arrive at the 216/17 beginning Chancelor's Office Baseline budget on Exhibit I. (Exhibit I) This line includes an adjustment to accurately align revenues expected to be received by the campus. It includes undesignated revenues which are available for general use, and designated revenue for specific programs. The 217/18 undesignated decrease of 8,5 is revenue for Miscellaneous Fees. The 217/18 increase of 193, is revenue designated for Health Services Fee, Graduate Business Fee, and Consolidated Course/Student Learning Fees. Tuition Fee revenues are reduced by 517,25 to more accurately reflect campus tuition estimates. (Exhibit I, II, III and VI) _(4) Campus revenue set aside for financial aid work study is expected to decrease by 12,643. (Exhibit I, II, VI and B2) _(5) _(6) This line represents any permanent reassignments between officers. 217/18 includes the permanent reassignment of 46,36 in salaries and benefits from VPAA to VPSA for Early Outreach & Support program. In addition, a Base Budget increase of 2, for the President's Office. (Exhibit II) Base budget adjustments to officers include the unallocated net budget changes from tuition fees, state support, enrollment changes and mandatory costs. (Exhibit II and III) _(7) For 217/18, fixed costs are redirected to address the increase in Risk Pool Premiums of 154,21. (Exhibit II and III) _(8) Risk Pool Premiums for 217/18 are expected to increase by 154,21. Details of the premium amounts are shown on Appendix B3. (Exhibit III and V) _(9) This amount represents tuition fee revenue designated for the Graduation Initiative 225 in the amount of 2,916,, which is split 2,21,6 to VPAA and 75,4 to VPSA. (Exhibit II) Page 27