California State University Chico Budget Plan

Transcription

1 California State University Chico Budget Plan Executive Session Approved November 26, 2012

2 CONTENTS Budget Plan General Fund, Lottery, Capital Outlay and Auxiliary Funds Page General Fund Allocation Exhibits I. Budget Planning Summary Overall II. Budget Planning Summary By Officer III. Total Resource Summary By Officer IV. Permanent Baseline Analysis V Permanent Redirection VI. Fee Revenue and Other Receipts Charts Chart I FTE & Headcount Chart II Ratio FTE to Headcount Chart III Spring to Fall FTE Chart IV Fees Chart V 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 Compensation Increase Summary B3 Workstudy B4 Risk Pool Premiums B5 CampusBased Fee Increase Revenue Footnotes

3 Exhibit I BUDGET PLANNING SUMMARY Overall Final FINAL SUPPORT BUDGET State Support Receipts Grand SUMMARY State Tuition Fees NonResident Other Revenue Subtotal Total Baseline2011/12 Per Chancellor's Office $ 81,330,222 $ 81,524,000 $ 4,381,000 $ 5,985,000 $ 91,890,000 $ 173,220,222 Retirement Rate Adjustment _(1) ($ 502,490) $ ($ 502,490) $100M 11/12 mid year "Trigger" Reduction _(2) ($ 4,075,800) $ ($ 4,075,800) Changesper Chanc Office Budget Plan (B 1202) Adjusted 2011/12 Baseline $ 76,751,932 $ 81,524,000 $ 4,381,000 $ 5,985,000 $ 91,890,000 $ 168,641,932 SUF Change from Change in Enrollment Patterns ($ 151,000) ($ 151,000) ($ 151,000) Tuition Fee Discount (SUG) Adjustment ($ 110,300) $ ($ 110,300) Campus Operating Revenue Interest Assessment ($ 83,300) $ ($ 83,300) Subtotal Changes ($ 193,600) ($ 151,000) $ $ ($ 151,000) ($ 344,600) Baseline 2012/13 Per CO Letter B 1203 $ 76,558,332 $ 81,373,000 $ 4,381,000 $ 5,985,000 $ 91,739,000 $ 168,297,332 Campus Receipts Adjustments Fee Revenue Adjustment to Chancellor's Office Baseline_(3) $ $ $ 1,337,911 $ 1,337,911 $ 1,337,911 Fee Revenue Adjustments _(4) $ $ $ 35,000 $ 35,000 $ 35,000 Other Fees/Reimbursements _(5) $ 35,000 $ 35,000 $ 35,000 Subtotal, Receipts Adjustments $ $ $ $ 1,407,911 $ 1,407,911 $ 1,407,911 Baseline 2012/13 per Campus $ 76,558,332 $ 81,373,000 $ 4,381,000 $ 7,392,911 $ 93,146,911 $ 169,705,243 Source: B 1203, 2012/13 Allocations Change From Prior Year ($ 193,600) ($ 151,000) $ $ 1,407,911 $ 1,256,911 $ 1,063,311 % Change 0.3% 0.2% 0.0% 23.5% 1.4% 0.6% Prior Year Exhibit I, Baseline 2011/12 per Campus $ 174,558,133 Fee Revenue Adjustment to CO Baseline $ (1,337,911) Baseline 2011/12 Per Chancellor's Office $ 173,220,222 Page 1

4 Exhibit II BUDGET PLANNING SUMMARY By Officer Final OFFICER ALLOCATION SUMMARY PRES PROVOST VPBF VPSA VPUA Subtotal Financial Aid Officer Allocations Centrally Managed Grand Util/Risk Pool/Other Enterprise Systems Base Budget Adjustments Reserves Subtotal Total Initial Baseline 2011/12 Final Budget (Exhibit IV) $ 797,027 $ 97,692,622 $ 20,429,113 $ 7,895,005 $ 3,584,694 $ 130,398,461 $ 23,475,148 $ 13,629,656 $ 1,307,217 $ $ 1,169,361 $ 39,581,382 $ 169,979,843 Final Baseline 2011/12 $ 797,027 $ 97,692,622 $ 20,429,113 $ 7,895,005 $ 3,584,694 $ 130,398,461 $ 23,475,148 $ 13,629,656 $ 1,307,217 $ $ 1,169,361 $ 39,581,382 $ 169,979,843 Internal Reallocation Adjustment Officer _(6) $ $ $ $ $ $ $ $ Adjusted Beginning Baseline 2012/13 $ 797,027 $ 97,692,622 $ 20,429,113 $ 7,895,005 $ 3,584,694 $ 130,398,461 $ 23,475,148 $ 13,629,656 $ 1,307,217 $ $ 1,169,361 $ 39,581,382 $ 169,979,843 % Share of Baseline 75.4% 15.8% 6.1% 2.8% 100.0% % Share of Baseline w/ President 0.6% 74.9% 15.7% 6.1% 2.7% 100.0% Baseline Revenue/Enrollment Adjustment $ ($ 151,000) $ ($ 151,000) ($ 151,000) Campus Operating Revenue Interest Assessment $ ($ 83,300) ($ 83,300) ($ 83,300) Subtotal Revenue/Enrollment Funding $ $ $ $ $ $ $ $ $ ($ 234,300) $ ($ 234,300) ($ 234,300) Health & Dental Cost Increase $ 1,965 $ 514,380 $ 132,913 $ 50,474 ($ 9,731) $ 690,000 ($ 690,000) ($ 690,000) $ Energy Increase $ 197,000 ($ 197,000) $ $ New Space 35,960 $ 35,960 22,040 ($ 58,000) ($ 35,960) $ Tuition Fee Discount (SUG) Adjustment $ ($ 110,300) ($ 110,300) ($ 110,300) Receipts Fin Aid Fees (Work Study) _(5) $ $ $ 35,000 $ $ 35,000 $ $ 35,000 Receipts Increase of Other Revenue _(4) ($ 48,997) ($ 10,246) ($ 3,960) ($ 1,798) ($ 65,000) $ ($ 65,000) Receipts Health/MBA/Consolidated Fees _(4) $ $ 100,000 $ 100,000 $ 100,000 Subtotal All Other $ 1,965 $ 465,383 $ 158,627 $ 81,514 ($ 11,529) $ 695,960 ($ 110,300) $ 319,040 $ $ (945,000) $ ($ 736,260) ($ 40,300) Redirection In/Fixed Cost Decreases $ $ 415,651 $ 86,919 $ 33,591 $ 15,252 $ 551,413 ($ 551,413) $ ($ 551,413) $ Redirection Out/Fixed Cost Increases $ $ $ $ $ $ $ $ $ Subtotal Redirection & Reserves $ $ 415,651 $ 86,919 $ 33,591 $ 15,252 $ 551,413 $ ($ 551,413) $ $ $ ($ 551,413) $ Baseline 2012/13 per Campus $ 798,991 $ 98,573,656 $ 20,674,660 $ 8,010,110 $ 3,588,417 $ 131,645,834 $ 23,364,848 $ 13,397,283 $ 1,307,217 $ (1,179,300) $ 1,169,361 $ 38,059,409 $ 169,705,243 Base Budget Adjustments _(7) ($ 888,948) ($ 185,893) ($ 71,840) ($ 32,619) ($ 1,179,300) $ 1,179,300 $ 1,179,300 $ Campus Budget Adjustments $ ($ 888,948) ($ 185,893) ($ 71,840) ($ 32,619) ($ 1,179,300) $ $ $ $ 1,179,300 $ $ 1,179,300 $ Net Allocable Baseline 2012/13 $ 798,991 $ 97,684,709 $ 20,488,767 $ 7,938,270 $ 3,555,798 $ 130,466,534 $ 23,364,848 $ 13,397,283 $ 1,307,217 $ $ 1,169,361 $ 39,238,709 $ 169,705,243 $ Change $ 1,965 ($ 7,914) $ 59,653 $ 43,265 ($ 28,896) $ 68,073 ($ 110,300) ($ 232,373) $ $ $ ($ 342,673) ($ 274,600) % Change 0.2% 0.0% 0.3% 0.5% 0.8% 0.1% 0.5% 1.7% 0.0% 0.0% 0.0% 0.9% 0.2% Page 2

5 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % PRESIDENT PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 583, ,536 0 Temporary Help Subtotal, Salaries and Wages 583, , % BENEFITS 161, ,554 1,965 Subtotal, Personnel Costs 745, ,090 1, % GENERAL OPERATING EXPENSE 48,402 48, % WORK STUDY 5,000 5, % WORK STUDY MATCH 1,500 1, % REDIRECTION REDIRECTED INPermanent Items 0 0 _(8) REDIRECTED OUT % Subtotal, Redirection RESERVES CONTRIBUTION Subtotal, Reserves Contribution Subtotal, Support Budget 797, ,991 1, % REDUCTIONS & ADJUSTMENTS PRIOR YEAR REDUCTION Information Only Subtotal, PRESIDENT 797, ,991 1, % Page 3

6 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS PERSONNEL COSTS SALARIES AND WAGES Faculty 41,196,247 41,196,247 0 Nonfaculty & Management 19,144,473 19,144,473 0 Temporary Help 500, ,000 0 Overtime 55,000 55,000 0 Shift Differentials Subtotal, Salaries and Wages 60,895,720 60,895, % BENEFITS 28,223,565 28,737, ,380 Subtotal, Personnel Costs 89,119,285 89,633, , % GENERAL OPERATING EXPENSE 6,361,075 6,361, % WORK STUDY 1,039,114 1,039, % WORK STUDY MATCH 227, , % Subtotal, Baseline 96,291,665 96,806, , % REDIRECTION REDIRECTED INPermanent Items 1,744,208 2,159,859 _(8) 415,651 REDIRECTED INTemporary Onetime Items REDIRECTED OUT 71,275 71,275 0 Subtotal, Redirection 1,672,933 2,088, , % RESERVES CONTRIBUTION UNIVERSITY INITIATIVES 0 0 NET BASE BUDGET REDUCTIONS CONTINGENCY 196, ,057 0 REVENUE STABILIZATION 75,919 75,919 0 Subtotal, Reserves Contribution 271, , % Subtotal, Support Budget 97,692,622 98,622, , % REDUCTIONS & ADJUSTMENTS 937,944 _(7) 937, % PRIOR YEAR REDUCTION Information Only Subtotal, Provost 97,692,622 97,684,709 7, % Page 4

7 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % VICE PRESIDENT FOR BUSINESS & FINANCE PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 10,999,504 10,999,504 0 Temporary Help 90,000 90,000 0 Overtime 112, ,294 0 Shift Differentials 164, ,292 0 Subtotal, Salaries and Wages 11,366,090 11,366, % BENEFITS 6,816,171 6,949, ,913 Subtotal, Personnel Costs 18,182,261 18,315, , % GENERAL OPERATING EXPENSE 1,712,664 1,748,624 35, % WORK STUDY 305, , % WORK STUDY MATCH 69,263 69, % Subtotal, Baseline 20,131,566 20,300, , % REDIRECTION REDIRECTED INPermanent Items 354, ,516 _(8) 86,919 REDIRECTED INTemporary Onetime Items REDIRECTED OUT 14,817 14,817 0 Subtotal, Redirection 339, ,700 86, % RESERVES CONTRIBUTION CONTINGENCY 30,559 30,559 0 REVENUE STABILIZATION 11,674 11,674 0 Subtotal, Reserves Contribution 42,233 42, % Subtotal, Support Budget 20,429,113 20,684, , % REDUCTIONS & ADJUSTMENTS 196,139 _(7) 196,139 PRIOR YEAR REDUCTION Information Only Subtotal, VPBF 20,429,113 20,488,767 59, % Page 5

8 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % VICE PRESIDENT STUDENT AFFAIRS PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 4,727,817 4,727,817 0 Temporary Help 35,854 35,854 0 Subtotal, Salaries and Wages 4,763,671 4,763, % BENEFITS 2,332,730 2,383,204 50,474 Subtotal, Personnel Costs 7,096,401 7,146,875 50, % GENERAL OPERATING EXPENSE 413, , % WORK STUDY 292, ,982 35, % WORK STUDY MATCH 23,714 23, % Subtotal, Baseline 7,778,974 7,864,448 85, % REDIRECTION REDIRECTED INPermanent Items 146, ,959 _(8) 33,591 REDIRECTED INTemporary Onetime Items REDIRECTED OUT 5,740 5,740 0 Subtotal, Redirection 140, ,218 33, % RESERVES CONTRIBUTION CONTINGENCY 17,700 17,700 0 REVENUE STABILIZATION 6,897 6,897 0 Subtotal, Reserves Contribution 24,597 24, % Subtotal, Support Budget 7,895,005 8,014, , % REDUCTIONS & ADJUSTMENTS 75,800 _(7) 75, % PRIOR YEAR REDUCTION Information Only Subtotal, VPSA 7,895,005 7,938,270 43, % Page 6

9 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % VICE PRESIDENT UNIVERSITY ADVANCEMENT PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 1,977,231 1,977,231 0 Temporary Help 102, ,146 0 Subtotal, Salaries and Wages 2,079,377 2,079, % BENEFITS 943, ,556 9,731 Subtotal, Personnel Costs 3,022,664 3,012,933 9, % GENERAL OPERATING EXPENSE 503, , % WORK STUDY 39,793 39, % WORK STUDY MATCH 11,850 11, % Subtotal, Baseline 3,553,744 3,544,013 9, % REDIRECTION REDIRECTED INPermanent Items 45,656 60,908 _(8) 15,252 REDIRECTED INTemporary Onetime Items REDIRECTED OUT 2,580 2,580 0 Subtotal, Redirection 43,076 58,328 15, % RESERVES CONTRIBUTION CONTINGENCY 5,684 5,684 0 REVENUE STABILIZATION 6,442 6,442 0 Subtotal, Reserves Contribution 12,126 12, % Subtotal, Support Budget 3,584,694 3,590,215 5, % REDUCTIONS & ADJUSTMENTS 34,417 _(7) 34, % PRIOR YEAR REDUCTION Information Only Subtotal, VPUA 3,584,694 3,555,798 28, % Page 7

10 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % CENTRALLY MANAGED PERSONNEL COSTS Compensation & Benefits Increase Subtotal, Compensation & Benefits FINANCIAL AID GRANTS, LOANS & JLD EOPG 718, ,919 0 Tuition Fee Discount (SUG) 22,678,800 22,568, ,300 GRAD EQUITY FELLOWSHIP 21,000 21,000 0 WS JLD Operation 50,000 50,000 0 WS JLD Match 6,429 6,429 0 Subtotal, Financial Aid 23,475,148 23,364, , % ITEM SPECIFIC OPERATING EXPENSE UTILITIES, RISK POOL, Misc OTHER Utilities Electric, Gas, Water, Sewage, Waste 5,054,717 4,831,757 _(9) 222,960 Utilities Energy Projects 770, ,950 0 Subtotal Utilities 5,825,667 5,602, , % Risk Pool Premiums Liability Insurance 559, ,141 17,604 Workers Compensation 1,148,573 1,156,504 7,931 Unemployment Compensation 258, ,875 21,540 NDI/IDL 132, ,921 11,076 Vehicle Insurance 18,454 27,959 9,505 Property 385, ,640 46,100 Premiums & Deductibles Reserve 300, ,000 0 Less: Self Support Funds 367, ,638 49,652 Subtotal Risk Pool Premiums 2,435,706 2,372,402 _(10) 63,304 Space Rental/Lease 301, ,844 _(11) 46,109 HR Central Costs (SCO, benefit, arbitration) 61,100 61,100 0 Fin Serv Central Costs (DGS, Credit Card) 39,489 39,489 0 Auxiliary Audit Chargeback 59,258 59,258 0 Information Center (AS) 35,000 35,000 0 Enterprise Baseline Budget 1,775,217 1,775,217 _(12) 0 CMS CO Software Maint Assessment 468, ,000 _(12) 0 ATI Budget (Previously in Enterprise Budget) 60,000 60,000 _(12) 0 Augmented Health Services Revenue Budget 375, ,000 0 Misc/Consolidated Course Fees/ISF 830, ,000 _(4) 100,000 Graduate Business Fee Budget 225, ,000 0 Health Services Fee Revenue Budget 3,500,000 3,500,000 0 Subtotal, Other 6,675,501 6,729,392 53, % Subtotal, Item Specific Operating Expense 14,936,874 14,704, , % Subtotal, Baseline 38,412,021 38,069, , % REDIRECTION REDIRECTED INPermanent Items REDIRECTED INTemporary Onetime Items REDIRECTED OUT Subtotal, Redirection % RESERVES CONTINGENCY 278, ,078 0 REVENUE STABILIZATION 283, ,324 _(13) 0 BENEFIT CONTINGENCY 607, ,959 0 Subtotal, Reserves 1,169,361 1,169, % Subtotal, Support Budget 39,581,382 39,238, , % REDUCTIONS & ADJUSTMENTS Subtotal, CENTRALLY MANAGED 39,581,382 39,238, , % Page 8

11 Exhibit III TOTAL RESOURCE SUMMARY GENERAL FUND 2011/ /13 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % SUMMARY PERSONNEL COSTS SALARIES AND WAGES Faculty 41,196,247 41,196,247 0 Nonfaculty & Management 37,432,561 37,432,561 0 Temporary Help 728, ,000 0 Overtime 167, ,294 0 Shift Differentials 164, ,292 0 Compensation & Benefits Increase Subtotal, Salaries and Wages 79,688,394 79,688, % BENEFITS 38,477,343 39,167, ,999 Subtotal, Personnel Costs 118,165, ,855, , % OPERATING EXPENSE GENERAL OPERATING EXPENSE 8,687,650 8,723,610 35,960 FINANCIAL AID GRANTS, LOANS & JLD 23,475,148 23,364, ,300 ITEM SPECIFIC OPERATING EXPENSE 14,936,874 14,704, ,373 Subtotal, OEE 47,099,671 46,792, , % WORK STUDY 1,682,794 1,717,793 35, % WORK STUDY MATCH 334, , % REDIRECTION REDIRECTED INPermanent Items 2,290,829 2,842,242 _(8) 551,413 REDIRECTED INTemporary Onetime Items REDIRECTED OUT 94,412 94,412 0 Subtotal, Redirection 2,196,417 2,747, , % RESERVES CONTINGENCY 278, ,078 0 REVENUE STABILIZATION 283, ,324 0 BENEFIT CONTINGENCY 607, ,959 0 Subtotal, Reserves 1,169,361 1,169, % Subtotal, Support Budget 169,979, ,949, , % REDUCTIONS & ADJUSTMENTS 0 1,244,300 _(7) 1,244,300 Grand Total 169,979, ,705, , % Page 9

12 Exhibit IV Permanent Baseline Analysis Officers Centrally Managed Grand Comp/Util Risk Pool/Misc Base Budget Reduction Reserves Subtotal Total PRES PROVOST VPBF VPSA VPUA Subtotal Fin Aid Enterprise Permanent Baseline Derivation 2011/12 Beginning Baseline 800, ,124,561 21,168,475 8,173,785 3,709, ,976,482 23,475,148 13,629,925 1,307, ,169,361 39,581, ,558, % 15.8% 6.1% 2.8% Subtotal 800, ,124,561 21,168,475 8,173,785 3,709, ,976,482 23,475,148 13,629,925 1,307, ,169,361 39,581, ,558,133 Baseline Adjustments: PERS Retirement Perm Adjmt ( b ) (3,220) (359,630) (96,892) (30,492) (11,986) (502,221) 0 (269) 0 (269) (502,490) $100M 11/12 mid year "Trigger" Reduction _(2) ( a ) 0 (3,072,309) (642,470) (248,288) (112,734) (4,075,800) 0 (4,075,800) Subtotal (3,220) (3,431,939) (739,362) (278,780) (124,720) (4,578,021) 0 (269) (269) (4,578,290) 2011/12 Final Allocated Baseline ( b ) 797,027 97,692,622 20,429,113 7,895,005 3,584, ,398,461 23,475,148 13,629,656 1,307, ,169,361 39,581, ,979, , % 15.8% 6.1% 2.8% Final Baseline 2011/12 Final Baseline to Exhibit II 797,027 97,692,622 20,429,113 7,895,005 3,584, ,398,461 23,475,148 13,629,656 1,307, ,169,361 39,581, ,979,843 Difference ( a ) Permanent base adjustment for $100M Mid Year Trigger Reduction. ( b ) Permanent increase in retirement allocations based on PERS rate change. Page 10

13 Exhibit V PERMANENT REDIRECTION Final Officer Full Year Cost Permanent Redirect In CM Utilities Budget 442,000 _(9) CM Risk Pool Premiums 63,304 _(10) CM Space Budget 46,109 _(11) Subtotal, Redirect In 551,413 Permanent Redirect Out None Subtotal, Redirect Out Net Redirection Out <In> 551,413 _(8) AA = Academic Affairs BF = Business & Finance CM = Centrally Managed CMS = Common Management System SA = Student Affairs/Development UA = University Advancement Page 11

14 Exhibit VI Fee Revenue and Other Receipts 2011/12 Final Budget 2012/13 Budget Plan to CSU 2012/13 Campus Budget Plan Difference Tuition Fees State Tuition Fee $81,524,000 $81,373,000 $81,373,000 $151,000 NonResident Tuition Fee 4,381,000 4,381,000 4,381,000 $0 Other Revenue Undesignated Application Fee 870, , ,000 0 Miscellaneous 185, , ,000 65,000 _(4) MiscellaneousFA Portion of Fee Increases 483,448 0 * 518,448 35,000 _(14) Federal Student Aid Workstudy 854,462 0 * 854,462 0 _(15) Other Revenue Designated Health Services Fee 3,500,000 3,500,000 3,500,000 0 Augmented Health Services 375, , ,000 0 Graduate Business Fee 225, , ,000 0 Miscellaneous Course Fees 130, , ,000 0 Consolidated Course/Student Learning Fees 700, , , ,000 _(4) Subtotal Other Revenue $7,322,910 $6,020,000 $7,392,911 $70,000 Total $93,227,910 $91,774,000 $93,146,911 $81,000 * No longer submitted in campus budget figures to Chancellor's Office but still included in campus revenues. 2012/13 State Support & Fees Nonresident 3% All Other Fees 4% State Support 45% State University Fees 48% Page 12

15 Chart I FTE & HEADCOUNT FTE Budget Actual Diff 2003/04 14,646 13, /05 14,174 14, /06 14,528 14, /07 14,886 14, /08 15,109 15, /09 15,141 15, /10 15,204 15, /11 14,582 14, /12 14,683 14, /13* 14,730 14,730 0 *projected FTE 16,000 15,500 15,000 14,500 FTE Enrollment Budget to Actual (w/o Summer) Budget Actual 14,000 13,500 13,000 Headcount Budget Actual Diff 2003/04 15,280 15, /05 14,399 15,513 1, /06 14,555 15,608 1, /07 15,745 15, /08 15,726 16, /09 15,677 16,681 1, /10 15,677 16, /11 15,351 15, /12 15,710 15, /13* 15,660 15,660 0 *projected Headcount 17,000 16,500 16,000 15,500 15,000 14,500 14,000 Headcount Enrollment Budget to Actual (w/o Summer) Budget Actual 13,500 13,000 Page 13

16 Chart II Ratio FTE to HEADCOUNT Final FTE to Headcount Fall Spring Annual 2002/ / / / / / / / / / /13* * projected Ratio Ratio FTE to Headcount 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 SPRING to FALL FTE Final Spring to Fall FTE Ratio FTE Fall Spring Ratio 2003/04 13,881 13, /05 14,215 14, /06 14,550 14, /07 15,025 14, /08 15,822 15, /09 15,963 15, /10 15,797 14, /11 15,007 14, /12 14,984 14, /13* 15,071 14, *Projected FTE 16,000 15,500 15,000 14,500 14,000 13,500 13,000 Fall Spring Ratio Ratio , The ratio of Spring FTE to Fall FTE is used to assist with the projection of annualized FTE. Once Fall FTE is determined Spring FTE can 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 State Tuition Fees (FullTime Undergraduates Only) $6,000 $5,472 $5,472 $5,000 $4,000 $4,026 $4,335 $3,000 $2,000 $2,046 $2,334 $2,520 $2,520 $2,772 $3,048 $1,000 Campus Based Fees (FullTime Undergraduates Only) $1,600 $1,400 $1,310 $1,344 $1,364 $1,468 $1,200 $1,000 $800 $750 $820 $850 $892 $918 $960 $600 $400 Total Fees (FullTime Undergraduates Only) $7,500 $6,836 $6,940 $6,500 $5,500 $5,336 $5,679 $4,500 $3,500 $2,796 $3,154 $3,370 $3,412 $3,690 $4,008 $2,500 $1,500 Page 16

19 Chart V Risk Pool 10Year Premium History Fiscal Year 2012/13 Final $3,000,000 $2,500,000 $2,000,000 Property $1,500,000 $1,000,000 Vehicle Ins. UI_Disability Workers Comp Liability $500,000 $ 2003/ / / / / / / / / /13 Risk Pool Premiums 2003/ / / / / / / / / /13 Liability $ 568,309 $ 489,174 $ 473,561 $ 508,420 $ 530,134 $ 594,414 $ 608,182 $ 516,761 $ 559,745 $ 542, % 0.5% Workers Comp $ 1,139,720 $ 1,671,157 $ 1,655,647 $ 1,531,686 $ 1,282,913 $ 1,049,525 $ 1,072,779 $ 1,161,693 $ 1,148,573 $ 1,156, % 0.1% UI_Disability $ 143,430 $ 248,704 $ 397,887 $ 403,737 $ 405,334 $ 339,741 $ 342,890 $ 321,556 $ 391,180 $ 423, % 19.5% Vehicle Ins. $ 24,310 $ 205,000 $ 138,358 $ 146,509 $ 77,341 $ 39,679 $ 18,454 $ 18,454 $ 18,454 $ 27, % 1.5% Property $ 235,184 $ 191,337 $ 289,734 $ 356,208 $ 398,953 $ 335,371 $ 315,960 $ 383,928 $ 385,740 $ 339, % 4.4% Total Premiums $ 2,110,953 $ 2,805,372 $ 2,955,187 $ 2,946,560 $ 2,694,675 $ 2,358,730 $ 2,358,265 $ 2,402,392 $ 2,503,692 $ 2,490, % 1.8% Page 17 % Change Over 10 Years Average % Incr per Year

20 Appendix A1 Overall Funding Summary Expenditure Plans Revenue Estimates CSU Operating Fund $ 169,705, % $ 169,705, % Lottery $ 1,325, % $ 1,325, % Capital Outlay State Funded $ 0.0% $ NonState Funded $ $ State Enterprise Funds $ 0.0% Housing $ 15,382, % $ 15,382, % Parking $ 1,055, % $ 1,055, % Continuing Education $ 4,925, % $ 4,925, % Auxiliary Organizations $ 21,362, % $ 21,362, % Associated Students $ 27,964, % $ 27,926, % University Foundation $ 10,187, % $ 11,113, % Research Foundation $ 41,411, % $ 42,407, % $ 79,564, % $ 81,447, % Total $ 271,957, % $ 273,840, % 0.0% 0.5% 7.9% 29.3% 2012/13 Expenditure Plan % by Funding Source CSU Operating Fund Lottery Capital Outlay State Enterprise Funds Auxiliary Organizations 62.4% 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 2011/ /13 FINAL FINAL BUDGET BUDGET CHANGE $ $ $ % The California PreDoctoral Program $11,000 $8,000 $3, % Interest Earnings $15,000 $5,000 $10, % CSU Scholarship Program for Future Scholars $30,000 $30,000 $0 0.0% Teacher Recruitment Project (Teacher Diversity) $86,370 $86,370 $0 0.0% Access & Academic Development $119,464 $119,464 $0 0.0% CampusBased programs $1,076,166 $1,076,166 $0 0.0% Total Lottery Budget $1,338,000 $1,325,000 $13,000 1% 2012/13 Lottery Budget CampusBased programs 81.2% The California Pre Doctoral Program 0.6% Interest Earnings 0.4% Access & Academic Development 9.0% CSU Scholarship Program for Future Scholars 2.3% Teacher Recruitment Project (Teacher Diversity) 6.5% Page 19

22 Appendix A3 CAPITAL OUTLAY PROGRAM 2012/ /13 SYSTEM TOTAL CSU, CHICO State Funded Capital Projects $ Phase $ I. FUNDS FOR SYSTEMWIDE BENEFIT Minor Capital Outlay Program None PWC None Capital Renewal Program Various Projects None C None II. FUNDS FOR RENOVATION None Total, Capital Outlay Program $ $ NonState Funded Capital Projects Source NonState Funded Projects Beginning in 12/13: None Total, NonState Funded Capital Projects $ Key to Phase A = Acquisition P = Preliminary Plans W = Working Drawings C = Construction E = Group II Equipment Page 20

23 Appendix A4 Other Campus Funds Budgeted Expenditures & Revenue Continuing Education Revenue Fund Expenditure $ 4,925,400 Revenue $ (4,925,400) Net Revenue $ Housing Revenue Fund Expenditure $ 11,521,893 Transfer to Dorm Building Maint. Equip. Reserve $ 1,288,338 Operating Reserve $ 2,572,169 Revenue $ (15,382,400) Net Revenue $ Parking Revenue Funds Baseline Parking Expenditure $ 870,000 Transfer to Construction & Repair $ Revenue $ (870,000) Subtotal, Baseline Parking $ Fines & Forfeiture Expenditure $ 185,000 Revenue $ (185,000) Total, Fines & Forfeiture $ Combined Expenditure $ 1,055,000 Transfer to Construction $ Revenue $ (1,055,000) Net Revenue $ Student & Augmented Health Services Expenditure $ 3,875,000 Revenue $ (3,875,000) Net Revenue $ Total Other Campus Funds Expenditure $ 21,377,293 Transfer to Construction $ Transfer to Dorm Building Maint. Equip. Reserve $ 1,288,338 Operating Reserve $ 2,572,169 Revenue $ (25,237,800) Net Revenue $ Page 21

24 Appendix A5 Auxiliary Organizations Budget Expenditure Plan Estimate Revenue Estimate Sales & Services Federal Funds Revenue Over (Under) Expenditures Associated Students 27,964,784 27,851,402 75,000 (38,382) University Foundation 10,187,549 11,113, ,806 Research Foundation 41,411,736 29,128,827 13,278, ,930 Total Auxiliary Organizations 79,564,069 68,093,584 13,353,839 1,883,354 Page 22

25 Appendix B1 SALARIES & WAGES BUDGETS Serialized Salaries Baseline Allocations Compensation Increases Blanket Salaries Baseline Allocations (including SA & Ovt baseline increases) 2012/13 Baseline 2012/13 Full Year Cost Adjustments Permanent Adjmts Including Reorgs 2012/13 Baseline Temp Help (incldg SA) Overtime Diff'rtl Pay/Stipends Total Blankets 2012/13 Baseline PRESIDENT President's Office Total PRESIDENT 583, , ,536 PROVOST Faculty 47,866,386 6,670,139 41,196,247 41,196,247 Nonfaculty 21,053,549 1,909,076 19,144, ,000 55, ,000 19,699,473 Provost Total PROVOST 68,919, ,579,215 60,340, ,000 55, ,000 60,895,720 VP BUSINESS & FINANCE VPBF VPBF Total 12,545,981 1,546,477 10,999,504 90, , , ,586 11,366,090 VP STUDENT AFFAIRS VPSA VPSA Total 5,127, ,000 4,727,817 35, ,854 4,763,671 VP UNIVERSITY ADVANCEMENT VPUA VPUA Total 1,977, ,977, , ,146 2,079,377 SUMMARY Faculty 47,866, ,670,139 41,196, ,196,247 Nonfaculty 41,288, ,855,553 37,432, , , ,292 1,059,586 38,492,147 Total 89,154, ,525,692 78,628, , , ,292 1,059,586 79,688,394 Page 23

26 Appendix B2 Compensation Increase Summary 2011/12 Full 12 mo Increase for 2012/13 Final FullYear Cost Increment Total CMS Pres Provost VPBF VPSA VPUA Total CMS Pres Provost VPBF VPSA VPUA Total CMS Pres Provost VPBF VPSA VPUA SALARIES Percentage or Step Based GSI CSUEU IRP Pool Subtotal Performance Based Exec M Unit 3 Equity Pool Unit 4Merit Bonus Unit Subtotal TOTAL S&W OASDI 6.200% Retirement % Medicare 1.450% TOTAL BENEFITS Retirement Adjust to Agree CO Memo on PPI GRAND TOTAL GRAND TOTAL BUDGET % 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% ALLOCATION FROM STATE Base Compensation Allocation Centrally Mgd TOTAL ALLOCATION BALANCE President's Housing Allowance President's Auto Allowance Net Balance No compensation increases were awarded in 2012/13 year, per Collective Bargaining Agreements. Page 24

27 Appendix B3 WORKSTUDY 2011/ /13 CHANGE $ $ $ % MATCHED WORKSTUDY Baseline Baseline PRESIDENT 5,000 5, % PROVOST 775, , % VPBF 235, , % VPSA 83,529 83, % VPUA 39,793 39, % Subtotal, OnCampus 1,139,533 1,139, % JOB DEVELOPMENT 21,429 21, % Subtotal, Matched Workstudy 1,160,962 1,160, % WORKSTUDY, PROGRAM SPECIFIC (100% ) PROVOST AMERICA READS 59,812 59, % FINANCIAL AID FEE INCREASE 119, , % IRA FEE DECREASE 83,791 83, % VPBF FINANCIAL AID FEE INCREASE 70,233 70, % VPSA FINANCIAL AID FEE INCREASE 169, ,147 35,000 21% IRA ATHLETIC FEE INCREASE 24,137 24, % IRA REC SPORTS FEE INCREASE 16,168 16, % JOB DEVELOPMENT 28,571 28, % VPUA % Subtotal, 100% Workstudy 571, ,831 35,000 6% TOTAL WORKSTUDY PRESIDENT 5,000 5, % PROVOST 1,039,114 1,039, % VPBF 305, , % VPSA 292, ,982 35,000 12% VPUA 39,793 39, % 1,682,793 1,717,793 35,000 2% JOB DEVELOPMENT 50,000 50, % Total, Workstudy 1,732,793 1,767,793 35,000 2% MATCH REQUIREMENTS PRESIDENT 1,500 1,500 0 PROVOST 227, , % VPBF 69,263 69, % VPSA 23,714 23, % VPUA 11,850 11, % 334, , % JOB DEVELOPMENT 6,429 6, % Total, Workstudy Match Requirement 340, , % Work Study % Distribution by Officer 19% 18% 2% 0% 61% PRESIDENT $39,793 PROVOST VPBF $327,982 $5,000 $305,904 Work Study $ by Officer $1,039,114 PRESIDENT PROVOST VPBF Page 25

28 Appendix B4 RISK POOL PREMIUMS Premiums Campus Total Campus Total CSU Operating Fund Reimb Time _5 Internal Service _5 Enterprise _ Premiums Distribution of Risk Pool Premiums by Fund Self Supporting Funds Health Services IRA IRA Athletics Continuing Education Housing Parking Lottery Auxiliaries Total Self Supporting Funds _6/ % Chg Liability _1/ $ 539,811 $ 520,241 $ 438,238 $ 7,158 $ 2,059 $ 2,439 $ 10,950 $ 10,472 $ $ 10,299 $ 33,109 $ 1,753 $ 3,763 $ $ 82, % Athletics Med/Liability _7/ $ 19,934 $ 21,900 $ $ $ $ $ $ $ 21,900 $ $ $ $ $ $ 21, % Workers' Comp _2/ $ 1,148,573 $ 1,156,504 $ 1,005,317 $ 24,308 $ 2,774 $ 5,893 $ 28,393 $ 18,525 $ $ 27,621 $ 40,630 $ 1,099 $ 1,945 $ $ 151, % UI/Disability Insurance $ $ $ $ $ $ $ $ $ $ $ $ UI _2/ $ 258,335 $ 279,875 $ 243,288 $ 5,882 $ 671 $ 1,426 $ 6,871 $ 4,483 $ $ 6,684 $ 9,832 $ 266 $ 471 $ $ 36, % IDL _2/ $ 55,466 $ 60,091 $ 52,236 $ 1,263 $ 144 $ 306 $ 1,475 $ 963 $ $ 1,435 $ 2,111 $ 57 $ 101 $ $ 7, % NDI _2/ $ 77,378 $ 83,830 $ 72,871 $ 1,762 $ 201 $ 427 $ 2,058 $ 1,343 $ $ 2,002 $ 2,945 $ 80 $ 141 $ $ 10, % Subtotal $ 391,180 $ 423,796 $ 368,394 $ 8,907 $ 1,016 $ 2,159 $ 10,405 $ 6,788 $ $ 10,122 $ 14,889 $ 403 $ 713 $ $ 55, % Vehicle Insurance _3/ $ 18,454 $ 27,959 $ 25,115 $ $ 158 $ $ $ $ $ $ 2,528 $ 158 $ $ $ 2, % Property _4/ $ 385,740 $ 339,640 $ 235,338 $ $ $ $ 4,276 $ $ $ 3,210 $ 33,008 $ 4,412 $ $ 59,396 $ 104, % Total premiums $ 2,503,692 $ 2,490,040 $ 2,072,402 $ 40,374 $ 6,007 $ 10,492 $ 54,024 $ 35,785 $ 21,900 $ 51,252 $ 124,163 $ 7,825 $ 6,421 $ 59,396 $ 417, % Less Chancellor's Subsidy $0 $0 Net Premium $2,503,692 $2,490,040 $2,072,402 $40,374 $6,007 $10,492 $54,024 $35,785 $21,900 $51,252 $124,163 $7,825 $6,421 $59,396 $417, % Deductible Coverage $300,000 $300,000 $300,000 (selfsupporting funds plan for deductible coverage within their individual budgets) Total Risk Pool Costs $2,803,692 $2,790,040 $2,372,402 $40,374 $6,007 $10,492 $54,024 $35,785 $21,900 $51,252 $124,163 $7,825 $6,421 $59,396 $417, % Distribution by Fund $ 2,803,692 $ 2,435,706 $ 46,054 $ 6,397 $ 1,327 $ 46,069 $ 33,742 $ 19,934 $ 31,940 $ 109,741 $ 8,122 $ 5,723 $ 58,939 $ 367,986 $ Change ($13,652) ($63,304) ($5,680) ($390) $9,165 $7,955 $2,043 $1,966 $19,312 $14,423 ($297) $698 $457 $49,652 % Change 0.5% 3.0% 12.3% 6.1% 690.8% 17.3% 6.1% 9.9% 60.5% 13.1% 3.7% 12.2% 0.8% 13.5% _1/ Liability premiums are distributed based on prioryear Total Expenditures. Includes Student Professional Liability coverage. _2/ Workers' Compensation, IDL, NDI, and Unemployment Insurance are distributed based on prioryear Total Compensation. _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 2.039%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 G1006 U81015/16 660R42/43. _7/ Medical Liability insurance paid by Athletics Page 26

29 Appendix B5 10Year CampusBased Fee Increase Revenue Campus Fee Advisory Committee/Student Referendum Approved Fee Inceases Baseline Year Total % Chg Average 2002/ / / / / / / / / / /13 Fee 2002/03 Annual Fee Type Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI to Fee Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven 2012/13 % Incr Student Union $ % 19.8% Student Activity $ % 5.4% Consolidated Course Fee $ % 11.6% IRA Baseline $ % 4.3% IRA Athletics $ % 5.0% Health Services Fee $ % 3.0% Health Facilities Fee N/A N/A N/A N/A N/A N/A N/A N/A $ % 0.0% ID Card N/A N/A N/A N/A N/A N/A N/A N/A $ % 0.0% Per Semester % 12.8% Annual $ $30.00 $70.00 $30.00 $42.00 $26.00 $42.00 $ $80.00 $28.00 $50.00 $1, % 12.8% CPI 2.4% 1.9% 3.3% 3.4% 2.5% 4.1% 0.0% 2.7% 1.5% 3.0% Ratio FTE/Headcount (historical): 92.03% 93.13% 93.60% 94.12% 93.39% 93.39% 93.88% 94.04% Ratio Paying Individuals (historical): 95.33% 95.78% 95.20% 95.61% 95.63% 95.63% 95.33% 95.33% FTE (1) (2) 13,861 14,161 14,364 14,882 15,654 15,701 15,332 14,582 14,683 14,730 Headcount (2) 15,365 15,513 15,608 15,980 16,724 16,681 16,417 15,557 15,570 15,660 PAY Headcount 14,710 14,835 14,879 15,306 15,921 15,948 15,699 14,877 14,843 14,929 (1) Source: Annual FTE projection (2) Reflects Actual FTE/Headcount through Spring Census, 2011/12. CPI is from Bureau of Labor Statistics CPI for all Urban Consumers (CPIU) as of December each year. Page 27

30 Footnotes _(1) The total retirement benefits in the prior year, 2011/12, were decreased within each officer's line for the permanent decrease related to the PERS Retirement rate changes that went into effect on July 1, This is a zeroimpact since the funding was offset with a decreased PERS retirement cost to the campus. (Exhibit I) _(2) The CSU $100 million midyear Trigger Reduction from 2011/12, became permanent in 2012/13. With the November 2012 passage of Prop 30, the proposed $250 million Trigger Reduction for 2012/13 did not occur. (Exhibit I and IV) _(3) _(4) Certain campus fee revenue is not included in the budgeted fee revenue from the Chancellor's Office. This revenue should be added to the Baseline 2011/12 budget per Chancellor's Office line to arrive at the 2011/12 Beginning Baseline budget on Exhibit IV ($173,220,222 + $1,337,911 = $174,558,133). (Exhibit I) This line includes an adjustment to accurately align revenues expected to be received by the campus. It includes revenue designated specifically to health services, consolidated fee, grad business fee as well as nonresident fees. Besides the nonresident tuition, these fees are not available for general use due to their designated purpose. (Exhibit I, II, III and VI) _(5) Projected change in revenue for financial aid from the change in student fees ($35,000). (Exhibit I and II) _(6) This line represents any permanent reassignments of departments between officers. There were none for 2012/13. _(7) _(8) _(9) _(10) _(11) _(12) _(13) _(14) Base budget adjustments necessary to cover the $1,179,300 budget reductions for the 2012/13 year, plus a $65,000 decrease in other fee revenues. See Exhibit V, page 11 for detail of this permanent return of funds. (Exhibit III) Utilities budget includes an increase of $197,000 as budgeted by CSU systemwide office for expected mandatory costs offset by a corresponding reduction of $197,000 to return the increase back to officers. This is presented in this manner so the expected increase is noted but the utilities budget has been experiencing annual savings and therefore, an increase is not expected to be needed. This also includes a $245,00 decrease to return utilities base budget to officers as a recognition of reduced energy costs. (Exhibit III and V) Projections include a net decrease in Risk Pool Premiums for 2012/13 of $63,304. Details of the premium amounts are shown on Appendix B4, page 26. (Exhibit III and V) This line represents the net Centrally Managed budget for various campus lease/space obligations, less facility rental income received. (Exhibit III and V) Enterprise budget will not change in the 2012/13 year as the model for the Enterprise budget will be revised by IRES and Cabinet for the 2013/14 year. Prior year budget included a onetime reduction of $145,246 that will continue in 2012/13. The 2010/11 reallocation of $60,000 of ATI funding to VPSA for two years will be extended one additional year. Included in the budgeted amount is $468,000 that has been taken off the top by the Chancellor's Office for software maintenance and no longer appears in the net budget. (Exhibit III and V) Revenue Stabilization for Faculty Dependent Waivers is included in the base Revenue Stabilization reserve beginning in 2002/03. (Exhibit III) This amount represents the adjustment in revenue for financial aid from approved fee increases. (Exhibit VI) (See also footnote 5, Exhibit I and II) _(15) No change in the federal work study award for 2012/13. (Exhibit VI) Page 28