California State University, Fresno Association, Inc Annual Report Supplemental Information (Unaudited)

Transcription

1 California State University, Fresno Association, Inc Annual Report Supplemental Information (Unaudited) Approved by the Audit Committee September 14, 217

2 TABLE OF CONTENTS Page Number Statement of Activities Schedule of Student Union Program Operations and Student Recreation Center Schedule of Investments Administration Bookstore Bookstore - Kennel Copy Center Save Mart Center Student Recreation Center University Courtyard University Food Services - Summary University Food Services - Administration University Food Services - Bucket Grill & Pub University Food Services - Catering University Food Services - Commissions University Food Services - Donations University Food Services - Library Cafe-Starbucks University Food Services - Mobile Food Truck University Food Services - Convenience Stores University Food Services- UC Food Court Taco Bell Express University Food Services- University Dining Hall University Food Services - USU Food Court University Food Services - Union Snack Bar University Food Services - Warehouse University Student Union Summary University Student Union - Building Operations - Custodial/Maintenance University Student Union - General University Student Union - Information Center/Reservations University Student Union - Post Office University Student Union - USU Productions University Student Union - Recreation Center University Student Union - Satellite Student Union

3 THE CALIFORNIA STATE UNIVERSITY AUXILIARY ORGANIZATION STATEMENTS OF ACTIVITIES FOR THE YEAR ENDED JUNE 3, 217 WITH COMPARATIVE TOTALS FOR 216 RESTRICTED FUND COMMERCIAL OPERATIONS STUDENT UNIVERSITY SAVE MART FOOD UNIVERSITY REC STUDENT TOTAL TOTAL CENTER BOOKSTORE SERVICES ADMIN COURTYARD CENTER UNION Revenue: Gross Sales $ 34,35,122 $ 3,57,385 $ 881,25 $ 9,575,87 $ 8,29,28 2,265,373 $ 5,63,42 $ 1,539,682 $ 3,36,923 Contributions 1,973,328 2,83,539 1,973,539 1, 1, Other Income 1,569,844 2,18,75 782,54 116,87 158, ,567 51,578 6,647 19,911 Total Revenues 37,893,294 34,762,629 3,637,293 9,691,174 8,367,439 3,238,94 5,214,62 1,556,329 3,56,834 Expenses and Losses: Cost of Goods Sold 12,471,7 9,73,275 6,893,345 2,836,93 Salaries/Wages 6,49,78 6,77,818 1,67,516 2,162,22 1,112, ,82 547,863 1,141,275 Employee Benefits 2,717,929 4,927,49 1,521,18 542,943 1,47, , ,17 894,218 Administration-Food Services 72,588 2,9,639 2,9,639 Advances to SMG 1,344,132 1,19,777 1,19,777 Advertising/Printing 83,73 84,478 4,9 31,665 4,859 1,949 5,15 Athletic Corporation Entitlements 265, , ,855 AudiULegal Expense 11,39 7,769 34,376 36,393 Bad Debt Expense 37,37 127,618-4,63 49,116 73, Bank Charges 12,815 16,213 15, Bond Expenses 51,26 53,876 11,394 42,482 Capital Lease Expense 2,368,44 1,98,478 1,98,478 Chancellor's Office Fee 13,341 15,841 15,841 Computer Supplies/Expense 95,129 16,761 9,826 7,133 16,627 37,335 16,72 19,138 Consulting 36,76 5,1 5,1 Contract Services 1,12,446 1,57,919 12,8 882,753 72,366 Credit Card Fees 386,77 325,659 4, , ,179 61,311 2,354 8,975 Depreciation/Amortization 4,367,95 4,433,777 2,849,622 24, , , ,917 32, ,734 Dues/Memberships/Subscriptions 36,53 28,744 13,636 (318) 6, ,61 Employee Recruitment 7,66 5,288 1, ,189 1,429 Equipment Purchased 45,94 31,83 15,769 16,34 Housing Incentives 15,331 24,343 24,343 Insurance 413,87 43, ,48 21,585 12,54 11,178 7,431 14,916 Interest Expense 156, , ,341 Janitorial/Sanitation 14, ,132 96,492 23,466 27,174 Laundry 83,666 82,366 52,12 3, Licenses/Permits/Fees 144, , ,66 15, ,688 1,25 23 Loss on Refunding of Bonds 374,231 Management Services Fee 857,31 944, ,73 289,729 75, 289,73 Miscellaneous 7,89 91,754 1,245 1,73 2,889 8,92 27,28 19,779 2,938 Non-Student Tax 14,724 15,11 15,11 Obsolete Merchandise 22,94 44,788 44,788 Office Supplies 124, ,388 29,41 11,117 29,719 3,474 2,3 17,34 Paper Supplies 275,93 252, ,498 38,346 31,544 Possessory Interest Tax 15,195 3,259,856 3,259,856 Postage/Freight 32,932 26,374 5, ,129 8, RenURental 134,16 13,893 13,12 49,99 29,549 6,84 6,59 Repairs/Maintenance 713,57 618,332 1 ' 13 36, ,82 43, ,842 18,91 198,153 Resident Advisor Meals 169, ,13 11,435 7,578 Royalties 125,88 133, ,159

4 THE CALIFORNIA STATE UNIVERSITY AUXILIARY ORGANIZATION STATEMENTS OF ACTIVITIES FOR THE YEAR ENDED JUNE 3, 217 WITH COMPARATIVE TOTALS FOR 216 Save Mart Seat Licenses Security Services Smallwares Student Programs Telephone/Communications Travelfrraining University Donations USU Co-Sponsorships Utilities Warehouse Expense Wilkinson Group Fee 216 TOTAL 3, 38,697 11,949 19,148 36,869 54,179 15,915 3,92 1,381,753 15,23 18, RESTRICTED FUND COMMERCIAL OPERATIONS 217 SAVE MART FOOD UNIVERSITY TOTAL CENTER BOOKSTORE SERVICES ADMIN COURTYARD 3, 38,788 38,788 99,93 1,127 42,539 56, ,5 36,48 8,57 5,7 6,235 1, ,653 5,419 5,67 17,383 22,814 96,382 4,1 36 1,853 25,671 63,174 1,548 1,952 1,325,446 37,526 29,7 19, ,787 13,989 13,989 18, 18, STUDENT REC CENTER UNIVERSITY STUDENT UNION 3, 1,98 154,52 1,48 5,519 1,81 11,629 1, ,66 18,29 Total Expenses and Losses 39,48,563 42,132,44 9,868,827 1,157,39 9,318,641 3,238,94 4,556,126 1,515,693 3,476,787 Net Income (Loss) from Operations $ (1.155,269) $ (7,369,775) $ (6,231,534) $ (466,216) $ (951,22) $. $ 658,494 $ 4,636 $ (419,953) N Allocation of Income: Auxiliary Activities Fund Other $ 3,157,29 $ (758,925) $ (466,216) $ (951,22) $. $ 658,494 Student Recreation Center 75, 4,636 $ 4,636 University Student Union 123,149 (419,953) $ (419,953) Restricted Fund Save Mart Center (4,51,627) (6,231,534) (6,231,534) Total Amount Allocated $ (1, 155,269) $ (7,369,775) $ (6,231,534) $ (466,216) $ (951,22) $. $ 658,494 $ 4,636 $ (419,953)

5 SCHEDULE OF STUDENT FEE OPERATIONS FOR THE YEARS ENDED JUNE 3, 217 AND 216 REVENUES: Amount Received from Student Body Center Fees $ Revenues from Operations 216 3,62, 1,, $ 3,651, 962,163 EXPENDITURES: Total Revenues 4,62,917 4,613,163 Payroll Employee Benefits Operating Expenses: Advertising/Printing AudiULegal Fees Bad Debts Computer Supplies/Expense Consulting Contracted Services Copier Lease Credit Card Fees Depreciation Dues/Meetings/Subscriptions Employee Recruitment Equipment Purchased Insurance Janitorial Laundry Management Services Agreement Fee Miscellaneous Office Supplies Over/Short Postage/Freight Repairs/Maintenance Save Mart Seat Licenses Student Programs Telephone/Communications Travel/Training Uniforms USU Co-Sponsorships Utilities 1,599, ,86 8,48 34, ,274 6,299 13, ,754 1,53 1,783 45,94 22,41 64, ,77 18,38 17, ,162 3, 19,148 6,775 5,539 3,366 3,92 597,92 1,689,138 1,118,325 7, ,84 72,366 6,59 11, ,168 8,665 1,429 31,83 22,347 58, ,73 18,733 19, ,63 3, 165,5 6,567 13,43 3,128 1, ,869 Total Expenditures 4,422,768 4,992,48 Operating Surplus (Deficit) $ 198,149 $ (379,317) 3

6 SCHEDULE OF INVESTMENTS AS OF JUNE 3, 217 MARKET VALUE INVESTMENTS COST AT 6/3/17 DATE OF PURCHASE MATURITY DATE STATED RATE OF RETURN Money Markets: Citibank- Money Market $ 6,495, $ 6,495, Local Agency Investment Fund 8,912,472 8,912,472.46%.92% Total Money Market Investments 15,47,472 15,47,472 Common Funds: Common Fund Multi-Strategy Equity Fund 15, 2,558,159 Common Fund Value Equity Fund 35,5 - Total Common Funds 5,5 2,558,159 1/31/86 1/31/ % ~ Mutual Funds: Smith Barney Managed Government Fund 331, , Dodge & Cox Income Fund 424, , Dodge & Cox Balanced Fund 424, ,289 Total Mutual Funds 1,179,86 1,673,752 VARIOUS 6/3/99 6/3/ % 3.24% 2.2% Goldman Sachs: Goldman Sachs Conservative Portfolio 6,, 6,263,593 7/28/ % Total Long Term Investments 7,68,36 1,495,55 Total Investments $ 23,87,832 $ 25,92,976

7 ADMINISTRATION FOR THE YEARS ENDED JUNE 3, 217 AND 216 INCOME: Management Services Agreement Fees: Agricultural Foundation $ 15,2 Associated Students 57,687 Bookstore 26,77 Food Services 26,77 Foundation 78,573 Fresno State Programs for Children, Inc. 68,26 Kenneth L. Maddy Institute 9,5 Student Recreation Center 75, University Courtyard 26,77 University Student Union 26,77 AOCOMP Refund 9,638 AOUIT Refund 241 '119 Insurance Refunds 11,268 Investment Income 124,689 Miscellaneous Income 17,459 Rental Income- ATM 7,7 Unrealized Gains/(Loss) on Investments (73,789) Total Revenue 2,45, BUDGET $ 164, 59,418 3, 3, 724,72 71,616 9,785 75, 3, 3, 2, 1, 3, 8,4 2,462, $ 164, 59, ,73 289,73 716,435 71,616 9,785 75, 289,73 289,73 22,75 111,358 6, ,876 4,55 8,4 514,152 3,238,94 EXPENSES: Administration: Benefitted (Including Reimbursed) 644,224 Students/Part Time 11,47 Employee Benefits 293,579 Actual Retired Employee Benefits 82,579 Accrued Retired Employee Benefits 2,482 Total Payroll 1,52, ,556 43, ,6 8, 1 ' 161, ,49 16, ,13 82,648 53,471 1,544,381 Audit Fees 34,793 Audit Fees - Chancellor's Office Bank Charges 1,9 Building Association Fees 4,979 Computer Lease 5,43 Copier Lease 1,596 CSU Centrally Paid Indirect Costs 13,341 Custodial/Building Maintenance 8,84 Depreciation: Buildings 91,626 Equipment 11,455 Dues/Memberships/Subscriptions 6,26 Employee Recruitment 188 Equipment Maintenance/Repair 12,314 35, 12, 5, 5, 7,5 12, 3, 9, 91,6 9,654 6, 5 1, 34, ,69 6,249 1,989 15,841 7,983 94,633 9,77 6, ,417 5

8 ADMINISTRATION FOR THE YEARS ENDED JUNE 3, 217 AND Administration (Continued): Insurance 12,769 Investment Fees 8,659 Legal Fees 12 Licenses/Permits/Fees 577 Miscellaneous 4,98 Office Lease E. Shaw, Suite 13 27,84 Office Supplies 21,1 Postage 15,74 Records Retention 1 ' 19 Security - Cash Handling 36,722 Telephone/Communications 4,73 Travel/Training 5,541 Utilities 17,182 Administration Sub-Total 1,48, BUDGET 12,54 9, 5 1, 2,5 28, 18, 1, 1,2 4, 4,5 7, 18, 1,547, ,54 25,17 2, ,33 18,56 19,417 11,858 2,345 36,88 3,897 6,364 18,51 1,918,981 Human Resources/ Benefitted 286,86 Student Employee Benefits 9,694 Actual Retired Employee Benefits 25,57 Accrued Retired Employee Benefits (24,55) Total Payroll 379,15 Computer Lease 2,491 Consulting 3,238 Dues/Memberships/Subscriptions 34 Employee Assistance Program 1, Employee Recruitment 788 Legal Fees 49 Miscellaneous 51 Office Supplies/Postage 7,43 Safety Program 1,975 Software 6,613 Telephone/Communications 1,637 Travel/Training 5,15 Human Resources/Payroll Sub-Total 419, ,583 97,5 24, 49,633 2, , , 3, 6, 1,7 1, 443,545 34,644 12,745 13,261 25,138 16,742 66,531 2,89 1, '116 1,177 1,98 6,31 1,213 9,37 649,71 6

9 ADMINISTRATION FOR THE YEARS ENDED JUNE 3, 217 AND 216 Management Information Systems: Benefitted 163,763 Student Employee Benefits 79,4 Accrued Retired Employee Benefits 149,929 Total Payroll 392, BUDGET 154,633 12, 82,241 1, 258, ,31 96, , ,111 Computer Hardware/Repair (minor) 1,521 Computer Lease 1,248 Computer Software/Licenses 57 Computer Supplies 79 Conf, Seminars, Educ 1,586 Consulting 2,425 Depreciation 49,922 Dues/Memberships/Subscriptions Maintenance Contracts 14,7 Miscellaneous 535 Office Supplies/Postage 375 Postage/Freight Software Support Fees 1,91 Telephone/Communications 1,71 Travel/Training 164 Utilities 1,819 M.I.S. Sub-Total 568,712 9,7 1,5 1,5 5 5, 54, ,16 1,5 2,5 2,3 446, , ,826 5,1 49, ,279 1, ,49 1 ' ,25 67,75 University Donations Save Mart Center Suite 5, President's Suite-Catering 853 University Donations 2,5 University Donations Sub-Total 53,353 5, 5, 5, ,5 63,174 Total Expenses 2,45,33 2,487,38 3,238,94 NET $ $ (24,387) $ 7

10 CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC BOOKSTORE FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: Computer/Electronics: Computers $ 4,214,853 $ 2,5, $ 2,11,9 Electronics 66,763 7, 59, 146 Software 7,513 1, 4,133 Tech Accessories 1, 68,43 Data Plans 69,169 5, 7,38 Extended Warranty 132,55 8, 13,762 Course Books: General Books 2,564 2, 24,577 New Textbooks 3,772,36 4,, 3,175,51 Used Textbooks 725, , 727,281 Textbook Rental 1,16,78 1,3, 1,88,889 Online Books 2,658 8, 14,29 General Merchandise 998,986 9, 89,197 Non-Merchandise 4,847 5, 6,36 Soft Goods 827, , 838,7 Supplies 318,84 34, 332,95 Vendor Commissions 361,23 6, 116,87 Total Sales 12,71,68 11,125, 9,378,387 Cost of Goods Sold 9,299,361 8,276,5 6,77,65 Gross Margin 3,41,77 2,848,95 2,68,322 Operating Expenses: Benefitted 578, , 61,959 Non-Benefitted 38,259 33, 28,877 Student 364, , 349,342 Employee Benefits 368, , 358,73 Actual Retired Employee Benefits 161, , 153,752 Accrued Retired Employee Benefits 56,48 962,792 Total Payroll 1,568,521 1,523, 2,455,425 Advertising 3,546 5, 4,9 Computer Lease 8,327 1, 8,795 Confections/Cups/Sleeves/Lids Consulting 3,988 Credit Card Fees 156,392 15, 113,255 Depreciation 27,972 26,694 24,933 Donations 6,624 5, 1,853 Dues/Memberships/Subscriptions 18,821 17, 13,636 Insurance 21,315 23,32 21,585 Licenses/Permits/Fees 7,648 1, 9,66 Management Services Agreement Fee 26,77 3, 289,73 Minor Equipment 24,756 16, 2,87 Miscellaneous 3,645 3, 1,229 Obsolete Merchandise 22,94 35, 44,788 Office Supplies 8 35,257 34, 29,41

11 CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC BOOKSTORE FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Operating Expenses (Continued): Postage/Freight Repairs/Maintenance Maintenance Contracts Telephone/Communications Travel/Training Uncollectible Debt Utilities 4,997 22,251 4,9 8,188 4,26 5,143 28, 8, 2, 7, 8, 5, 2,5 28, 5,75 3,865 2,949 8,57 5,419 4,63 37,526 Total Operating Expenses 2,274,58 2,237,14 3,116,64 SURPLUS TO RESERVE FOR COMMERCIAL OPERATIONS $ 1,127,127 $ 611,936 $ (58,318) 9

12 BOOKSTORE - KENNEL COPY CENTER FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: Copy Center Services $ 7,435 $ 85, $ 7,92 Photocopying 14,87 2, 15,358 Syllabus 248,346 25, 226,528 Total Income: 332, , 312,788 Cost Of Goods Sold 53,1 55, 46,78 Gross Margin 279,769 3, 266,79 EXPENSES: Benefitted 57,851 57,752 59,366 Student 3,449 33, 27,972 Employee Benefits 42,486 42,916 45,934 Total Payroll 13, , ,272 Computer Lease 1,15 1, 1,32 Copier Lease 13,113 13,5 13,12 Office Supplies 1 Repairs/Maintenance Syllabus Expense 81,885 8, 77,22 Total Expenses 227, , ,67 SURPLUS TO RESERVE FOR COMMERCIAL OPERATIONS $ 52,445 $ 71,432 $ 42,12 1

13 CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC. SAVE MART CENTER FOR THE YEARS ENDED JUNE 3, 217 AND 216 REVENUES: BUDGET Advertising $ 59, $ 65, $ 581,25 Campus Pointe - Ground Lease 512, ,2 543,556 Donation Revenue 1,81,217 2,95, 1,973,539 Insurance Refund 11,558 11, Interest Income (19, 131 ) 4, (42,653) Other Income 1,966 Student Seat Licenses 3, 3, 3, Unrealized Gain on Investments 5,467 25, 162,56 Vendor Rebates 138,783 1, 18,545 Total Revenues 3,342,29 4,543,2 3,637,293 EXPENSES: Advances to SMG Operating 1,344,132 1,4, 1,19,777 Adve rtising/pri nti ng 22 2,5 AudiULegal Fees 65,988 5, 34,376 Capital Lease Expense - SRB 25 Bonds 2,368,44 1,98,478 1,98,478 Corporate Sponsor Entitlements 2, 15, Credit Card Fees 3,39 2, 4,583 Donor Stewardship/Cultivation 5,32 1, 4,136 Insurance 249, , ,48 License, Permits, Fees Loss on Refunding of Bonds 374,231 Miscellaneous 5 1,245 Possessory Interest Taxes 15, , 3,259,856 Repairs/Maintenance 1, 1 '13 Smallwares 1, 1 '1 27 Wilkinson Group Fee 18, 18, 18, Total Expenses 4,74,786 4,,413 6,756,955 SURPLUS/(DEFICIT) BEFORE ENTITLEMENTS AND NON-CASH EXPENDITURES (1,398,577) 542,787 (3, 119,662) Entitlements and Non-Cash Expenditures: Athletic Corporation Entitlements 265,855 27, 25,855 Bond Expenses: Bond Issue ,378 36,393 11,394 Capital Lease Principal 1,925, Depreciation: Building 2,69,31 2,621,317 2,67,637 Equipment 226, , ,984 SURPLUS/(DEFICIT) TO RESERVE FOR SAVE MART CENTER $ (4,51,627) $ (4,537,885) $ (6,231,534) 11

14 STUDENT RECREATION CENTER FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: Student Fees Returned to Operations Lease Space: Lyles Center Peters Center Memberships Other Rental Income Rental Income. Lockers Retail Sales Personal Training Summer Camp Towel Service Donation-Associated Students-Capital Equipment Interest Income Miscellaneous $ 1,31, 43,879 79,65 59,497 15,323 2,33 23,63 38,645 1,54 7, 451 7,425 $ 1,31, 43,879 79,65 54, 15, 3,5 23,5 2,88 1, 1,5 1, 1,1 9, $ 1,31, 43,879 79,65 59,167 22,1 2,95 18,499 2,345 (55) 1,245 1, 991 5,657 T otal Income 1,589,342 1,555, ,329 EXPENSES: Benefitted Non-Benefitted Student Employee Benefits Accrued Retired Employee Benefits Total Payroll Advertising/Marketing/Promotions Bad Debt Expense Computer Expense: Lease Maintenance Fees Contracted Services: Landscape Elevator Service Engineering Services- HVAC Fitness Equipment Group Fitness Pest Management Copier Lease Credit Card Fees Depreciation Dues/Memberships/Subscriptions Employee Recruitment Equipment: Building Check Out Exercise Group Fitness 252,533 21, , ,25 3,22 678, ,13 1,235 17,369 1,736 23,777 2,675 14,12 2,275 6,245 2,172 38,933 1, ,12 1,164 27, ,551 28, 227,3 174, ,136 4,5 4, 12,68 15,5 3, 23,791 14,25 14,5 2,5 6,5 1,5 38,376 1, , 1, 5, 2,5 286,718 2,223 24, ,62 39, ,969 1, ,434 12,267 16,785 1,714 24,962 8,355 14,291 2,22 6,59 2,354 32, ,415 2,56 11,848 12

15 STUDENT RECREATION CENTER FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET EXPENSES (CONTINUED): Insurance Janitorial Supplies Laundry Management Services Agreement Fee Miscellaneous Office Supplies/Postage Over/Short Program/Special Events Repairs/Maintenance: Retail - Cost of Goods Purchased Telephone/Communications Travel/Training Uniforms Utilities Waste Management 7,654 26, , 11 2,9 2 22,121 33,697 17,696 1,235 1,59 1, ,592 3,34 7,7 25, , 5 2,163 1, 1, 19,51 3, 2,5 3,26 46, 3,358 7,431 27, , 62 2, ,98 18,91 17,321 1,542 1,81 2, ,66 3,543 Total Disbursements 1,514,342 1,548,628 1,515,693 SURPLUS (DEFICIT) TO RESERVE FOR STUDENT RECREATION CENTER $ 75, $ 6,381 $ 4,636 13

16 UNIVERSITY COURTYARD FOR THE YEARS ENDED JUNE 3, 21 7 AND SALES: Rent $ 4,818,497 Application Fee 51,835 Assessments 18, ATM Commission 822 Safe Commission 4,87 Damage Assessments 8,975 Interest Income- Bond Account 18 Key Charges 12,5 Late Fees 17,76 Miscellaneous 23,169 Processing Fees 2,94 Rebate - Energy 382 Service Charges 49,1 Summer Conferences 47,241 Summer Session Rent 36,241 Vendor/ Laundry Commissions 2,788 CSUF Contributions Total Income 5,49, BUDGET $ 4,437,58 5, 3, 1,5 6, 6, 15, 17, 2, 2, 55, 275, 2, 15, 4,968, $ 4,48,877 53,694 28, ,273 5, '12 14,5 29,145 16, ,3 364,366 39,538 21,721 1, 5,214,62 EXPENSES: General 2,35,39 Marketing 127,983 Summer Conferences 37,322 Physical Plant 1,528,158 Resident Life 192,971 Total Expenses 4,524,743 SURPLUS TO RESERVE FOR UNIVERSITY COURTYARD $ 965,955 2,26,475 19,484 41,369 1,499, ,692 4,482,26 $ 485,874 2,369,66 17, ,89 1,498, ,282 4,556,126 $ 658,494 14

17 UNIVERSITY COURTYARD FOR THE YEARS ENDED JUNE 3, 217 AND General: Benefitted $ 249,646 Non Benefitted 79 Student 195,148 Employee Benefits 128,194 Accrued Retired Employee Benefits 61,35 Total Payroll 634,372 Advertising and Printing 91 Allowance for Uncollectible Debt 19,136 Bond Amortization: Bond Issue ,827 Cable TV 66,2 Computer Lease 8,92 Computer Supplies 7,369 Copier Lease Credit Card Fees 55,398 Depreciation: Buildings 441,835 Equipment 368,148 Donations Dues/Memberships/Subscriptions 332 Employee Recruitment 85 Financial Aid Fee Assessment 65 Housing Incentive 15,331 Insurance 17,474 Interest Expense: Bond Debt 156,996 Management Services Agreement Fee 26,77 Miscellaneous 14,95 Office Supplies 14,56 Over/Short (7) Postage Repairs/Maintenance Residence Advisor Meals 69,327 Software Agreement- CBORD 7,959 Telephone/Communications 8,17 Travel/Training 7,353 Total General $ 2,35, BUDGET $ 287,74 142, , ,34 3 2, 42,5 66, 9, 12, 6, 433, ,7 1, 2 2, 97,31 137,35 3, 8, 17, 6, 9, 9, 5, $ 2,26, $ 214,992 7, ,17 98,915 97,674 58,828 1,828 73,874 42,481 75,26 9,523 7,642 61, , ,722 1, ,194 24,343 11, , ,73 2,12 14,357 (46) 67 1,8 69,559 13,371 8,187 2,615 $ 2,369,66 15

18 UNIVERSITY COURTYARD FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Marketing Benefitted $ 21,917 $ 2,8 $ 14,76 Student 28,38 27,937 25,226 Employee Benefits 4,1 4,547 4,586 Actual Retired Employee Benefits 4,249 11, 4,334 Total Payroll 58,547 64,284 48,222 Advertising/Printing 44,554 25, 36,891 Computer Lease 1,845 2,5 1,971 Computer Supplies 1,826 1,5 2,196 Miscellaneous 2, Office Supplies 6,82 2, 9,376 Postage 12,32 12, 8,364 Software 264 1, Telephone/Communications 5 Travelffraining Total Marketing $ 127,983 $ 19,484 $ 17,333 Summer Conferences Benefitted $ 21,917 $ 2,8 $ 14,76 Student 31,249 32,922 33,345 Temporary 2,9 2,226 Employee Benefits 4,575 4,547 4,765 Total Payroll 59,832 58,269 54,413 Advertising/Printing 1,92 6 2,141 Computer Lease Computer Supplies 5 Contract Services: Housekeeping 171,571 17, 175,623 Refrigeration/Maintenance 2, Employee Procurement 16 Equipment Rental 1,42 4, Janitorial Supplies 6, 1,371 Laundry 1,76 13, 11,631 Miscellaneous 2, ,257 Office Supplies Paper Supplies 5, 7,722 Telephone/Communications (55) Travelffraining 1,586 2, 25 Utilities 12, 12, 12, Total Summer Conferences Expenses $ 37,322 $ 41,369 $ 385,89 16

19 UNIVERSITY COURTYARD FOR THE YEARS ENDED JUNE 3, 217 AND 216 PhJlsical Plant Benefitted $ 44,241 Student 4,725 Part-Time/Contract Labor 31,85 Employee Benefits 27,898 Total Payroll 18,714 Contract Services: Exterminator 24,352 Housekeeping 469,29 Key System 1,264 Landscape/Grounds Maintenance 2,484 Pool Service 8,94 Refrigeration/Heating 44,367 Waste Services 21,737 Total Contract Services 599,434 Equipment Rental 5,764 Janitorial Supplies 12,35 Key System Maintenance 534 Landscape Maintenance (Non-Contract) 5,327 Laundry 12,224 Licenses/Fees 7,846 Miscellaneous 647 Office Supplies 1 Paper Supplies 51,311 Refrigeration/Heating (Non-Contract) 178,197 Repairs/Maintenance 78,365 Smallwares 44,886 Telephone/Communications 31 TravelfTraining 6 Utilities 422, BUDGET $ 84,344 4,68 25, 41, ,586 2, 465, 9, 35, 8, 78, 2, 635, 6, 17, 14, 2, 1, , 5, 6, 4, , $ 85,645 4,45 35,224 47, ,32 26,378 48,629 13,43 2,455 14,112 33,319 26, ,558 6,84 13, ,975 18, ,624 7,67 98,768 56, ,787 Total Physical Plant $ 1,528, 158 $ 1,499,186 $ 1,498,816 17

20 UNIVERSITY COURTYARD FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Resident Life Benefitted $ 38,983 Student 92,216 Employee Benefits 17,324 Total Payroll 148,522 BACCHUS C9mputer Lease 2,189 Dues/Memberships/Subscriptions 166 Employee Recruitment 2,48 Miscellaneous 4,178 Office Supplies 8,45 Parking 69 Prog ramming 12,399 Public Safety Assistants 1,486 Repair/Maintenance 138 RHA Expense 1,54 Telephone/Communications 56 Travel/Training 1,652 Tuition/ Fees/Books $ 41,6 99,269 13, , ,5 4 3, 5, 7 12, 1,7 2, 1,5 12, 16, $ 44,48 96,94 16, ,463 2, ,562 6, ,373 1,289 1,2 1,47 6,158 Total Resident Life Expenses $ 192,971 $ 21 1,692 $ 195,282 18

21 UNIVERSITY DINING SERVICES FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: The Bucket Grill & Pub $ 412,753 $ 31, $ 497,221 Catering 1,687,1 1,494, 1,311,393 Commissions 16,777 16,3 19,751 Library Cafe/Starbucks 815, , 867,148 Mobile Food Truck 7,742 85, 58,246 Convenience Stores 398,28 37, 48,617 UC Food Court 266,41 265, 26,862 University Dining Hall 4,9,231 4,62,85 3,687,291 USU Food Court 97,61 928, 965,597 Union Snack Bar 38,149 31, 291,314 Total Sales 8,955,23 8,596,15 8,367,439 Less: Cost of Goods Purchased 3,37,354 3,45,28 2,836,93 Gross Profit on Sales 5,917,849 5,55,87 5,53,59 Operating Expenses: Benefitted 78, ,519 87,865 Non-Benefitted 623, , ,515 Student 619, ,6 721,841 Employee Benefits 524,91 425, ,942 Total Payroll 2,476,397 2,46,275 2,75,164 Advertising/Printing 1,471 8,361 Advertising-Franchise 22,62 23,7 23,33 Allowance for Uncollectible Debt 12,757 2, 49,116 Amortization 3, 3, 3, Bank Charges 11,85 15,917 Cable TV Service 2,178 2, 2,277 Commissions 2,7 Computer Lease 2,568 3,7 2,31 Computer Supplies 5,42 4,8 7,133 Contract Services - USU Building Operations 3, 3, 3, Credit Card Fees 158,797 1,5 135,179 Depreciation 258, , ,595 Donations 4,96 25,671 Dues/Memberships/Subscriptions (318) Employee Recruitment 2,249 1,1 1,4 Equipment Rental 66,794 4,5 46,789 Food Service Administration Expense 72, ,3 2,9,639 Janitorial/Sanitation 65,887 56,9 96,492 Laundry 6,424 49,5 52,12 Licenses/Permits/Fees 11,923 9,7 13,137 Maintenance Fees - CBORD 5,935 6, 6,133 19

22 UNIVERSITY DINING SERVICES FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Operating Expenses (Continued): Miscellaneous 7,49 13,5 18,54 Non-Student Tax 14,724 14, 15,11 Office Supplies 14,764 9,95 11,117 Over/Short Paper Supplies 185, ,5 182,498 Postage/Freight Repairs /Maintenance 149,387 15, 138,972 Resident Advisor Meals 98,48 9, 11,435 Royalties 125,88 12,2 133,159 Smallwares 66,63 73,5 42,539 Telephone/Communications 5,282 8,75 5,7 Travel/Training 9 5,67 Uniforms 6,87 9,6 1,578 University Student Union Rent 72,8 75, 72,8 Utilities 195, ,212 29,7 Vehicle Expense 6,146 12, 4,697 Warehouse Expense 15,23 1, 13,989 Total Operating Expenses 4,96,166 4,84,335 6,481,711 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ 1,11,682 $ 71,535 $ (951,22) 2

23 UNIVERSITY DINING SERVICES ADMINISTRATION FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET EXPENSES: Benefitted $ 13,467 $ 162,769 $ 142,797 Non-Benefitted 35,334 11,268 13,528 Student 7,91 5,182 18,823 CS UF Reimb Salaries 11,348 Employee Benefits 57,629 62,174 74,296 Actual Retired Employee Benefits 193,331 2, 189,622 Accrued Retired Employee Benefits (94,162) 1 '136, 13 Total Payroll and Benefits 329,69 441,393 1,586,543 Advertising 25 3 Computer Lease 2,874 2, 3,1 Computer Supplies 71 5 Consulting Fees 4,5 Copier Lease 4,568 4,5 4,179 Dues/Memberships/Subscriptions 5 55 Employee Recruitment 12,783 15, 14,51 Equipment Rental Insurance 29,16 28,966 3,771 License/Permits/Fees 2,659 1,579 Management Services Agreement Fee 26,77 3, 289,73 Miscellaneous 1,313 5, 4,744 Office Supplies 7,28 7, 7,76 Postage/Freight Repairs/Maintenance 3,61 5, 5,172 Smallwares 7,956 Software 33,94 3, 38,418 Telephone/Communications 2,23 2,2 2,829 Travel/Training 2, Uniforms ,84 Vehicle Expense 6,865 1, 5,871 Total Expenses 72, ,259 2,9,639 Administration Distributed to Units $ 72,588 $ 855,259 $ 2,9,639 DISTRIBUTION OF JUNE 3, 217 AND 216 FOOD SERVICE ADMINISTRATION EXPENSE: BUDGET The Bucket Grill & Pub $ 14,5 $ 17,1 $ 4,1 79 Catering 49,212 59,9 14,743 Library Cafe/Starbucks 56,21 68,4 16,715 University Center Food Court 14,5 17,1 4,179 University Dining Hall ,6 1,366,545 USU Food Court 77,313 94,1 221,1 Union Snack Bar 14,5 17,1 4,179 Total Administration Allocated $ 72,588 $ 855,3 $ 2,9,639 21

24 UNIVERSITY DINING SERVICES - THE BUCKET GRILL & PUB FOR THE YEARS ENDED JUNE 3, 217 AND 216 Sales: Beverages - Alcoholic Food/Beverages Office Coffee Total Sales Less: Cost of Food Purchased $ ,485 $ 384, ,753 15, BUDGET 3, $ 28, 31, 117, , , ,22 184,1 Gross Profit on Sales 261, ,2 313,218 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising/Printing Bank Charges Cable TV Service Commission Depreciation Food Service Administration Janitorial/Sanitation Laundry Licenses/Permits/Fees Miscellaneous Non-Student Tax Office Supplies Over/Short Paper Supplies Repairs/Maintenance Royalties - Me N Ed's Smallwares Telephone/Communications Travel/Training Uniforms Utilities 31,133 48,522 29,171 21,912 13, ,519 2,1 78 2,783 3,456 14,5 5,365 3,132 1,74 2, ,529 1,499 4,24 8, ,5 33,43 52,823 2, 14,716 12,969 1,5 2, 2,42 17,1 8, 2, 2, 2 2, 5 9, 15, 2,5 5, ,5 4, ,266 51,463 25, , ,93 2,277 3,868 2,41 4,179 6,553 3,18 1, , ,839 6,367 5,137 5, ,4 Total Operating Expenses 222,93 2, ,167 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ 39,8 $ (7,921) $ 24,52 22

25 UNIVERSITY DINING SERVICES- CATERING FOR THE YEARS ENDED JUNE 3, 21 7 AND BUDGET Sales : Beverages - Alcoholic Equipment Rental General Sales Miscellaneous Total Sales Less: Cost of Food Purchased $ 32,237 $ 67,64 1,567,637 19,487 1,687,1 474,25 15, $ 75, 1,4, 4, 1,494, 47, 25, '172 1,197,793 16,715 1,311, ,854 Gross Profit on Sales 1,212,797 1,24, 934,539 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising/Printing Bank Charges Computer Lease Depreciation Dues/Memberships/Subscriptions Employee Recruitment Equipment Rental Food Service Administration Janitorial/Sanitation Laundry Licenses/Permits/Fees Miscellaneous Office Supplies Paper Supplies Repairs/Maintenance Smallwares Software Telephone/Communications Travel/Training Uniforms Utilities Vehicle Expense 26,418 87,712 78,35 18,324 66, , ,54 49,212 5,119 27,944 2,198 2,135 7,925 91,47 4,587 22,659 3,25 1,35 6,146 1,528 6, 6, ,63 8,953 77,236 16, ,15 1,3 11, , 59,9 75 2, 5 3, 2,5 55, 8, 3, 2,5 3, 6, 1, 264,939 13,129 85, , , , ,934 14,743 23,344 23,886 1,448 3,545 5,837 55,692 (41) 7,689 1 > 132 5, ,545 4,697 Total Operating Expenses 916, , ,53 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ 296,445 $ 176,281 $ (31,964) 23

26 UNIVERSITY DINING SERVICES - COMMISSIONS FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Income: Rentals: Juice It Up-Ice $ 6, $ 6,3 Vending Machines 1,777 1, SURPLUS TO RESERVE FOR COMMERCIAL OPERATIONS $ 16,777 $ 16,3 $ $ 5,3 14,451 19,751 24

27 UNIVERSITY DINING SERVICES - DONATIONS FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Operating Expenses: University Donations $ 4,96 $ DEFICIT TO RESERVE FOR COMMERCIAL OPERATIONS $ (4,96) $ $ 25,669 $ (25,669) 25

28 UNIVERSITY DINING SERVICES- LIBRARY CAFE- STARBUCKS FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: General Less: Cost of Food Purchased $ 815,329 $ 3,49 755, $ 32, 867, ,892 Gross Profit on Sales 514,92 453, 534,256 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising/Printing Amortization Computer Lease Credit Card Fees Depreciation Dues/Memberships/Subscriptions Employee Recruitment Food Service Administration Janitorial/Sanitation Laundry Licenses/Permits/Fees Miscellaneous Office Supplies Over/Short Paper Supplies Postage/Freight Repairs/Maintenance Royalties Smallwares Telephone/Communications Travel/Training Uniforms 37,867 13,22 152,939 24, , , 2,166 29,861 39, ,224 56,21 (12) 5, ,776 1,323 (46) 3,248 7,831 64, ,6 12,449 15, 13, ,2 1, 3, 5 18, 39, ,4 1, 2, 4 1, 2, 25, 2 2, 6,4 2, ,65 3, ,582 3, ,182 1,788 3, ,421 39,145 1,4 16,715 3,615 3, , ,33 7 8,61 69,294 9,867 Total Operating Expenses 476,5 444, ,279 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ 38,42 $ 8, 355 $ (84,24) 26

29 UNIVERSITY DINING SERVICES - MOBILE FOOD TRUCK FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: General $ 7,742 $ 85, $ 58,246 Less: Cost of Food Purchased 33,132 42, 24,955 Gross Profit on Sales 37,61 43, 33,291 Operating Expenses: Non-Benefitted 14,633 18,814 13,454 Student 1,172 11,132 8,978 Employee Benefits 2,452 4,492 1,821 Total Payroll 27,256 34,438 24,252 Advertising/Printing ,943 Bank Charges 1,893 2, 2,251 Depreciation 1,258 7,693 7,693 Janitorial/Sanitation 28 Laundry 1,534 1,5 1,382 Licenses/Permits/Fees 1,13 7 1,82 Miscellaneous Non-Student Tax Office Supplies 6 1 Over/Short Paper Supplies 2,328 3, 1,23 Repairs/Maintenance 2,44 3, 7,467 Smallwares Uniforms Vehicle Expense 2, Total Operating Expenses 48,38 56,631 51,297 SURPLUS/( DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ (1,429) $ (13,631) $ (18,6) 27

30 UNIVERSITY DINING SERVICES - CONVENIENCE STORES FOR THE YEARS ENDED JUNE 3, 217 AND 216 Sales: BUDGET General $ 398,28 $ 37, $ 48,61 7 Less: Cost of Food Purchased 243,445 24,5 252,324 Gross Profit on Sales 154, ,5 156,293 Operating Expenses: Non-Benefitted 13,878 17,194 27,46 Student 72,43 77,647 67,133 Employee Benefits 5,678 7,587 5,66 Total Payroll 91,986 12,428 99,839 Advertising/Printing Computer Lease 6 Contract Services-USU Building Operations Bank Charges Depreciation 1,853 1,853 1,853 Janitorial/Sanitation 3,826 1,5 4,894 Laundry 988 1,65 Licenses/Permits/Fees 1,39 1,5 1,924 Miscellaneous (25) 18 Office Supplies Over/Short (1) (4) Paper Supplies 1, ,748 Repairs/Maintenance 7,115 3,5 1,632 Smallwares 1,65 2, 1,71 4 Telephone/Communications USU-Rent for SSU 2,2 2,2 2,2 Total Operating Expenses 122, , ,285 SURPLUS TO RESERVE FOR COMMERCIAL OPERATIONS $ 31,846 $ 4,19 $ 25,8 28

31 Sales : CALIFORNIA STATE UNIVERSITY, FRESNO ASSOCIATION, INC. UNIVERSITY DINING SERVICES - UNIVERSITY CENTER (TACO BELL) FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Beverages $ 33,421 $ 45, $ 18,4 Taco Bell Express 232,98 22, 242,822 Total Sales 266,41 265, 26,862 Less: Cost of Food Purchased 86,694 9, 84,54 Gross Profit on Sales 179,78 175, 176,89 Operating Expenses: Benefitted 6,663 6,618 6,794 Non-Benefitted 34,874 41,435 22,147 Student 37,897 39,688 7,369 Employee Benefits 1,526 3,95 9,871 Total Payroll 89,959 91,645 19,182 Advertising/Printing 25 2 Bank Charges 2,67 2, 3,271 Commissions 1,543 1,2 2,59 Depreciation 19,58 17,764 22,123 Food Services Administration 14,5 17,1 4,179 Janitorial/Sanitation 4,947 6,5 6,47 Licenses/Permits/Fees 1,828 1, 4,579 Miscellaneous 1,788 1,5 2,354 Non-Student Tax 2,11 2, 1,941 Office Supplies Over/Short 163 (69) Paper Supplies 8,548 1, 8,22 Repairs/Maintenance 6,834 7, 1,267 Taco Bell Express 16,315 16,5 16,998 Smallwares 845 1,5 882 Telephone/Communications 596 1, 596 Uniforms Utilities 8,712 8,712 6,353 Total Operating Expenses 181, , ,71 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ (1,45) $ (1 1,671 ) $ (58,892) 29

32 UNIVERSITY DINING SERVICES - UNIVERSITY DINING HALL FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: Contract Sales: Commuter Contracts Guests Contract Sales - Courtyard Residents Summer Conferences- Non-Taxable Summer Conferences- Taxable University Contributions Miscellaneous Total Sales Less: Cost of Food Purchased $ 8,525 $ 184,92 3,253,651 31,583 15, , ,9,231 1,24,574 38, $ 15, 3,332,85 2, 4,62,85 1,3,1 58,452 19,913 3,8 1, ,647 9,993 3,687,291 1 ' 112,26 Gross Profit on Sales 2,768,656 2,762,75 2,575,266 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising/Printing Allowance for Uncollectible Expense Computer Lease Computer Supplies Credit Card Fees Depreciation Employee Recruitment Equipment Rental Food Service Administration Expense Janitorial/Sanitation Laundry Licenses/Permits/Fees Meal Cards Miscellaneous Office Supplies/Decor Over/Short Paper Supplies Postage/Freig ht Repairs/Maintenance Resident Advisor Meals Smallwares Software Maintenance Fees _CBORD OPCS Telephone/Communications Travel/Training Uniforms Utilities Warehouse Expense 284, ,99 139,186 26,149 92, , , , ,692 5,82 477,711 43,46 14,972 2,321 (5,316) 48 1, ,71 95,912 98,48 3,868 5,935 1,72 3,389 17, 15,23 312, ,464 14,97 173, ,659 1, 2, 5 4,8 75, 139, ,6 33, 15 2, 2, 6, 3, 3, 2 1, 9, 2, 6, 1,5 5 3, 17, 1, 336, , , , , , , , ,366,545 42,711 14,937 1,88 (925) 1,339 1, ,261 98,976 11,435 11,43 6,133 1, ,95 13,989 Total Operating Expenses 2,154,91 2,234,216 3,28,24 SURPLUS TO RESERVE FOR COMMERCIAL OPERATIONS $ 613,755 $ 528,534 $ (632,974) 3

33 UNIVERSITY DINING SERVICES - USU FOOD COURT FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET Sales: Beverages Panda Express Commissions Panda Express Rent Robertito's Rent Robertito's Commission Subway Total Sales Less: Cost of Food Purchased $ 339,763 $ 26,378 24, 24, 4, ,37 97,61 342,312 31, $ 2, 24, 24, 4, 51, 928, 334,8 325,527 26,773 24, 24, 38,5 527, , ,95 Gross Profit on Sales 628, ,92 645,693 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising: Other Subway Amortization: 84,52 8,221 76,33 61,79 32, ,62 87,92 74,48 87,21 45, , ,4 98,794 94,834 79,8 65, , ,33 Bank Charges Commissions Computer Lease Computer Software Contract Services-USU Building Operations Depreciation Food Services Administration Janitorial/Sanitation Laundry Licenses/Permits/Fees Miscellaneous Non-Student Tax Office Supplies Over/Short Paper Supplies Postage/Freight Repairs/Maintenance Royalties: Subway Smallwares Telephone/Communications Travel/Training Uniforms University Student Union Rent 3,499 2, ,3 3,618 77,313 2,729 6, (194) 6,936 2, , ,519 4,343 17, ,382 51, 2, 1,5 1,4 2,3 2,72 94,1 5, 4, 1, 1,5 7, 1,5 2, 2 1, 4,8 5, 2, 2 1,3 51, 5,115 4, ,3 2,72 221,1 7,449 4, ,14 2, ,35 11,567 41,731 4, , Total Operating Expenses 583, ,42 769,252 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ 44,351 $ 5,518 $ (123,559) 31

34 UNIVERSITY DINING SERVICES - UNION SNACK BAR FOR THE YEARS ENDED JUNE 3,217 AND BUDGET Sales: General Total Sales Less: Cost of Food Purchased $ 38,15 $ 38,15 165,724 31, $ 31, 148,8 291, , ,92 Gross Profit on Sales 142, ,2 141,394 Operating Expenses: Benefitted Non-Benefitted Student Employee Benefits Total Payroll Advertising/Printing Bank Charges Contract Services-USU Building Operations Discounts Earned/Lost Food Services Administration Janitorial/Sanitation Laundry Licenses/Permits/Fees Miscellaneous Non-Student Tax Office Supplies Over/Short Paper Supplies Repairs/Maintenance Smallwares Telephone/Communications University Student Union Rent 4,51 57,839 23,525 1,66 96, ,8 (21 ) 14, , ,193 1,539 1, ,8 4,476 6,384 22,176 2,813 89, ,8 17,1 1, 6 1 2,5 1 5, 1,5 7,5 5 21,8 4,457 51,279 32,17 8,642 96, ,8 (39) 4,179 1, , , ,8 Total Operating Expenses 159, , ,318 SURPLUS/(DEFICIT) TO RESERVE FOR COMMERCIAL OPERATIONS $ (16,927) $ 4,75 1 $ (44,925) 32

35 UNIVERSITY DINING SERVICES -WAREHOUSE FOR THE YEARS ENDED JUNE 3, 217 AND 216 INCOME: EXPENSES: Payroll Employee Benefits Total Payroll Gain (Loss) on Sale of Equip Inventory Variance Janitorial/Sanitation Miscellaneous Repairs/Maintenance Vehicle Expense $ (7,428) 1,2 2, $ BUDGET - $ ,167 1, ,75 Total Expenses 14,426 13,989 Warehouse Allocated to Units 14,426 13,989 ALLOCATIONS: Residence Dining Facility 14,426 13,989 Total Warehouse Allocated $ 14,426 $ - $ 13,989 33

36 UNIVERSITY STUDENT UNION FOR THE YEARS ENDED JUNE 3, 217 AND INCOME: Building Operations - Custodial $ 43,938 General 2,459,529 Information Center/Reservations 15,91 Post Office 23,863 Union Productions 18,889 Recreation 375,59 Satellite Student Union 94,397 Total Income 3,31, BUDGET $ 43, 2,525,6 19,5 25, 2,3 348, 92, 3,73, $ 39,35 2,481,43 12,916 23,14 43, ,861 84,484 3,56,834 EXPENSES: Building Operations 646,526 General 1,343,538 Information Center/Reservations 115,95 Post Office 2,521 Union Productions 422,723 Recreation 218,356 Satellite Student Union 14,857 Total Expenses 2,98,426 SURPLUS/(DEFICIT) TO RESERVE FOR UNIVERSITY STUDENT UNION $ 123, ,873 1,432, ,845 19,2 473, , ,763 3,73,359 $ 41 67,641 1,836,36 131,488 19,7 435,65 242,51 142,111 3,476,787 $ (419,953) 34

37 UNIVERSITY STUDENT UNION - BUILDING OPERATIONS -CUSTODIAL/MAINTENANCE FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: USU Custodial Services $ 43,938 $ 43, $ 39,35 EXPENSES: Benefitted 193, ,413 22,396 Non-Benefitted 4,238 5,835 14,865 Student 136, , ,266 Employee Benefits 133, ,85 137, 145 Total Payroll 53,78 5, ,672 Capital Equipment 18 Computer Lease Custodial Supplies 37,796 4, 31,339 Employee Procurement Repairs/Maintenance 66,12 75, 76,497 Service Contracts 38,288 46, 47,718 Total Disbursements 646, ,873 67,641 NET DEFICIT $ (62,588) $ (619,873) $ (631,66) 35

38 UNIVERSITY STUDENT UNION - GENERAL FOR THE YEARS ENDED JUNE 3,217 AND BUDGET INCOME: USU Fees Returned to Operations $ 2,31, $ 2,341, $ 2,341, Commercial Leased Space - Food Service 75, 75, 75, Commercial Leased Space - Pavilion 36,3 36,5 3,675 Donation-Associated Students 17,7 Graphics Arts Services 5, Interest Income 6,379 5, 8,442 Miscellaneous 6,742 7, 2,768 Space Rental - USU Rooms 15,477 3, 14,457 Support Services- ATM 8,4 8,4 8,7 Support Services - Copy Machine 1,23 Total Income 2,459,529 2,525,6 2,481,43 EXPENSES: Benefitted 18,48 175,98 184,13 Non-Benefitted 12,535 15,712 4,411 Student-Graphics 32,871 36, 44,995 Employee Benefits 77,678 46,946 46,371 Actual Retired Employee Benefits 37,446 5, 31,631 Accrued Retired Employee Benefits 25, ,267 Total Payroll 366,24 324, ,86 Advertising/Printing 1,91 3, 96 Capital Equipment 9,58 25, 11,31 Computer Lease 13,47 7, 11,856 Consultant 55 1, Co-Sponsorships Depreciation 239, , ,734 Dues/Memberships/Subscriptions 7,537 5, 7,521 Employee Recruitment Graphics 1, Insurance 14,347 14,36 14,516 License, Permits, Fees 5, 23 Management Services Agreement Fee 26,77 3, 289,73 Miscellaneous 241 1,5 169 Office Supplies 3,754 3, 3,547 Postage Professional Development 1, 191 Repairs/Maintenance (228) Save Mart Center Student Seat Licenses 3, 3, 3, Service Contracts 7,91 5,5 7,72 Telephone/Communications 5,54 6, 5,519 TravelfTraining 3, Uniforms 1,651 2,5 998 Utilities 11, 11, 13,431 Total Disbursements 1,343,538 1,432,347 1,836,36 NET SURPLUS $ 1,115,99 $ 1,93,253 $ 644,682 36

39 UNIVERSITY STUDENT UNION - INFORMATION CENTER/RESERVATIONS FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: Support Services Information Center Commissions $ 13,46 $ 18, Satellite Box Office 2,855 1,5 Total Income 15,91 19,5 EXPENSES: Benefitted 4,514 38,938 Non-Benefitted 1,612 2,579 Student 36,218 37,187 Employee Benefits 28,94 28,541 Total Payroll 17,247 17,245 Advertising/Printing Computer Lease 2,214 2, Credit Card Charges 3,713 5, Miscellaneous 1 Office Supplies 79 1,5 Over/Short (13) Service Contracts Total Disbursements 115,95 116, $ 11,336 1,58 12,916 43,173 48,95 32,19 124, ,316 3, (117) 131,488 NET DEFICIT $ (1,4) $ (97,345) $ (118,572) 37

40 UNIVERSITY STUDENT UNION - POST OFFICE FOR THE YEARS ENDED JUNE 3, 217 AND INCOME: US Post Office Commissions $ 2,483 Other Commissions (Key Control) 2, Packing Supplies 1,38 Total Income 23,863 EXPENSES: Student 15,757 Employee Benefits 515 Total Payroll 16,272 Advertising/Printing Computer Lease Expense Office Supplies 544 Over/Short (2) Packaging Supplies 569 Postal Bond 4 Service Contracts 2,738 Total Disbursements 2,521 NET SURPLUS $ 3, BUDGET $ 2,5 2, 2,5 25, 14, 1,5 15,5 8 1,2 4 1,75 19,2 $ 5, $ 2, 2, 1 '139 23,14 11, , (4) ,669 19,7 $ 4,69 38

41 UNIVERSITY STUDENT UNION - UNION PRODUCTIONS FOR THE YEARS ENDED JUNE 3, 217 AND INCOME: Program Activities B.A. G. of Laughs $ 61 $ Big Screen Fresno State Welcome Homecoming 1, Performing Arts/Center Stage 819 Recreation 7,46 Special Events BUDGET - 5 1, 18,5 3 $ , 1, 822 2,535 Total Income 18,889 2,3 43,357 EXPENSES: Benefitted 119,947 Student 72,136 Employee Benefits 53,81 Total Payroll 245,893 Alternative Spring Break 5,623 Comedy/BAG. of Laughs 9,257 Computer Lease 2,195 Concerts/The Music Scene 68,918 Club Sports 7,61 Co-Sponsorships 3,272 Dues/Memberships/Subscriptions 1,35 Fresno State Welcome 31,585 Homecoming/Spirit 11,486 Leadership 21,562 Marketing/Promotions 53 Office Supplies 892 Performing Arts/Center Stage 9,22 Recreation/Leisure 3 Travel/Training 4,3 Total Disbursements 422,723 NET DEFICIT $ (43,834) $ 125,142 97,24 53,94 275,476 8, 2, 9, 11, 5, 2,5 1, 9, 42, 2,5 1, 15, 473,476 (453, 176) 129,929 75,562 57,82 263,311 4,361 2,695 57,861 5,224 1,87 1,89 35,683 18,132 19,779 1,268 1,357 1,998 11, ,65 $ (391,78) 39

42 UNIVERSITY STUDENT UNION- RECREATION CENTER FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: Recreation and Leisure Activities: Billiards $ 49,199 $ 42, $ 53,78 Bowling 241, , 242,929 Coin-Op Games 2,188 2,5 2,326 Locker Rentals PinbaiiNideo 12,755 8, 9,969 Promotional Events 11,431 1, 1,715 Shoe Rentals 51,315 45, 51,783 X box 6,133 5, 962 Total Income 375,59 348, 372,861 EXPENSES: Benefitted 51,7 51,7 52,734 Non-Benefitted 2,699 Student 83,554 9, 93,324 Employee Benefits 26,993 24,457 29,869 Total Payroll 162, , ,624 Advertisi ng/pri nti ng 4,959 2, 2,44 Billiard Supplies 876 1, 57 Bowling Supplies 5,2 7, 9,48 Capital Equipment 457 1, 5,2 Coin-OpNideo Game Supplies 1,379 1, 184 Computer Lease 654 1, 74 Credit Card Fees 7,258 5, 5,89 Office Supplies Over/Short Repairs/Maintenance 29,595 3, 24,867 Service Contracts 1,996 7,7 11 ' 155 Special Events-Parties/Groups 2,675 4,5 2,482 Total Disbursements 218, , ,51 NET SURPLUS $ 156,73 $ 121,144 $ 13,81 4

43 UNIVERSITY STUDENT UNION- SATELLITE STUDENT UNION FOR THE YEARS ENDED JUNE 3, 217 AND BUDGET INCOME: Equipment Rental $ 23,822 $ 22, Space Rental 51,98 5, Technicians 18,595 2, $ 22,85 45,9 17,39 Total Income 94,397 92, 84,484 EXPENSES: Benefitted 55,53 55,53 Student 17,422 15,22 Employee Benefits 35,889 35,84 Total Payroll 18,815 16,563 Capital Equipment 1,211 Computer Lease Equipment Rental 54 Miscellaneous 4 Repairs/Maintenance 25,658 3, Utilities 4,5 4,5 56,613 16,535 37,817 11, ,872 4,778 Total Disbursements 14, , ,111 NET DEFICIT $ (46,46) $ (49,763) $ (57,628) 41