CSU OPERATING FUND - COST ALLOCATION PLAN (CAP) FY CONTENT

Transcription

1 CSU OPERATING FUND - COST ALLOCATION PLAN (CAP) FY CONTENT INTRODUCTION... 1 GENERAL STATEMENT... 1 DEFINITIONS... 2 PRINCIPLES... 2 COST ALLOCATION METHODOLOGY FOR INDIRECT COSTS... 3 COST ALLOCATION METHODOLOGY FOR DIRECT COSTS... 5 DISTRIBUTION OF ACTUAL COSTS INSTITUTIONAL ADJUSTMENTS... 6 BILLING PROCEDURE..6 PLAN REVIEW AND APPROVAL APPENDICES: APPENDIX A APPRNDIX B CSU Fund Types & Other Terms... I Indirect Cost Allocation Worksheets... II

2 FY COST ALLOCATION PLAN (CAP) INTRODUCTION In response to Executive Order 1000 (EO 1000), California State University, Dominguez Hills (CSUDH) has prepared a Cost Allocation Plan (CAP) with procedures deemed necessary to fulfill the guidelines described in the EO The CAP focuses on auxiliary and enterprise organizations and calls for the charging of allowable direct costs, plus an allocation of a portion of indirect costs for facilities, goods, and services provided by the University and funded by the Operating Trust. To ensure that indirect costs are allocated on a reasonable and consistent basis, a cost allocation plan is needed. The CSUDH CAP, described below, is the campus comprehensive compilation of cost procedures, whereby, Operating Trust facilities, goods, and services are charged to enterprise and auxiliary units. The CAP follows the guidelines and definitions contained in EO Therefore, it is important to keep in mind that this CAP will be updated as needed to address changes in operational needs. The University Budget Office, in consultation with the AVP for Administration and Finance will update this Cost Allocation Plan annually. The updated Plan will be presented to the University Chief Financial Officer The Vice President for Administration and Finance, for final review and approval GENERAL STATEMENT This CAP ensures that costs incurred by the CSU Operating Fund (see APPENDIX A: CSU Fund Categories and Types) for services, products, and facilities provided to other CSU funds and to Auxiliary Organizations are properly and consistently recovered with cash and/or a documented exchange of value. Allowable direct costs incurred by the CSU Operating Fund shall be allocated and recovered based on actual costs incurred. Allowable and allocable indirect costs shall be allocated and recovered according to a cost allocation plan that utilizes a documented and consistent methodology including identification of indirect costs and a basis for allocation. This CAP defines the types of cost recoveries and presents the campus costing methodology. The campus CAP provides for: Cost recovery for goods and services provided to, enterprise and auxiliary organizations, and non-affiliated third parties. No more than the full costs of a CSU Operating Fund activity, inclusive of direct and indirect costs, may be allocated. Where formulas or methodologies calculate cost that exceeds the full cost recovery rate an adjustment factor will be used to reduce the rate appropriately. Cost recovery for goods and services provided to enterprise, auxiliary and nonaffiliated third parties are based upon an approved university chargeback methodology as outlined in this plan. Cost recovery for services which are beyond normal operational funding Periodic review of established cost recoveries Request for reimbursement from a grant Lease of University facilities 1 Cost Allocation Plan CSUDH

3 FY COST ALLOCATION PLAN (CAP) Establishment of new non-affiliated third party agreements will be in compliance with this plan Periodic review of this plan and its methodology used DEFINITIONS In order to recover costs, materials and services provided must be readily identifiable and verifiable. There are four types of cost recovery, defined below. A. Recovery of costs incurred on behalf of auxiliaries and enterprise funds. Pursuant to State of California and California State University (CSU) policy, Cal State Dominguez Hills must recover both the direct, indirect costs and incremental costs of providing goods and services to enterprise and auxiliary funds operating on the campus. For example, costs are recovered for utility services to the Loker Student Union. Auxiliaries: This group of entities consists of the Associated Students, Incorporated (ASI), the Loker Student Union, and CSUDH Foundation which have a separate Tax ID number from the campus. Enterprise Funds: These self-supporting campus funds consist of Continuing Education, Housing, Parking, Rideshare (Fines and Forfeitures), Self-Supporting Trust funds, and Capital Outlay funds operating under the campus tax ID number. B. Recovery of costs incurred on behalf of another unit for requested services. Units on campus are given authority by the campus to offer services on a pay-per-service basis which are only performed at the request of the unit receiving service. For example, costs are recovered for non-maintenance services, such as remodeling, which are performed at the option of the unit requesting them. C. Recovery of expenses of Direct Cost. Units on campus are given authority through this CAP to purchase goods and services on behalf of other campus units and pass direct cost to the receiving unit. For example, costs are recovered for monthly utility charges and telephone usage charges paid by Administration and Finance. D. Recovery of expenses incurred on behalf of non-affiliated third parties. Units on campus are given authority through this policy to offer goods and services on a pay-per-service basis to non-affiliated third parties. Contracts with non-affiliated third parties are executed through the University s Procurement, Contracts, and Logistical Services Department. PRINCIPLES As outlined in the EO 1000 guidelines, the CAP incorporates the following principles: 2 Cost Allocation Plan CSUDH

4 FY COST ALLOCATION PLAN (CAP) A. No more than the full costs associated with an Operating Trust activity will be allocated to Enterprise or Auxiliary Organizations Funds. B. Allocations of Operating Trust costs may be offset with uncollected costs incurred by an auxiliary or enterprise on behalf of the Operating Trust provided these exchanges of value are documented. These are typically provided for by an Institutional Adjustments agreed to by both parties. C. All incremental costs which are determined to be significant will be included in the cost allocation plan. D. The allocation of indirect costs will be predicated upon a method that is reasonably relative to the activity and the related costs. E. Allocation of indirect costs by the Operating Trust to auxiliary or enterprise organizations are separate and distinct from indirect costs which are charged by one enterprise or auxiliary to another. COST ALLOCATION METHODOLOGY FOR INDIRECT COSTS The following section outlines California State University Dominguez Hills cost allocation methodology for the following indirect costs incurred by the Operating Trust. A. Administration and Fiscal Services - The cost allocation methodology will be a pro-rata distribution of Operating Trust costs for applicable services as a percentage of total auxiliary and enterprise revenue & fees collected budgeted expenditures, or actual expenses etc. When a direct cost can be identified the expense is charged directly to the area receiving the service. For indirect charges are recovered as a portion of the service being provided to process the fees. B. Human Resources - The cost allocation methodology will be a pro-rata distribution of Operating Trust costs for applicable services as a percentage of total auxiliary and enterprise Personal Services expended. C. Academic Records (Registrar) & Financial Aid - The cost allocation methodology will be a distribution of Operating Trust costs for applicable services based upon the number of students processed through the admissions application process, evaluation of transcripts, enrollment and degree verification, recording grades, financial aid application processing and award. D. Capital Planning, Design, and Construction Services The campus administrative services cost for major capital outlay projects are typically between two to seven percent of construction cost. The cost allocation methodology proposed will be a pro-rata distribution for applicable services as a percentage of total occupied square footage where one or more auxiliary or enterprises is located in a building. 3 Cost Allocation Plan CSUDH

5 FY COST ALLOCATION PLAN (CAP) E. Public Safety - The cost allocation methodology is a pro-rata distribution of Operating Trust costs for applicable services as a percent of total number of employees, on a full time equivalent basis. F. Mail Services - The cost allocation methodology will be a pro-rata distribution of Operating Trust costs for applicable services as a percent of total postage expended G. Procurement Services The cost allocation methodology is a pro-rata distribution of actual number of Purchase Orders processed by Procurement Services for each auxiliary enterprise. H. Computing Services, Help Desk and Maintenance Contracts - The cost allocation methodology will be a pro-rata distribution of Operating Trust costs for applicable services as a percent of total data ports and phone lines. In addition, auxiliaries are also the beneficiaries of the software licenses for which IT maintains yearly contracts. I. Academic Department Support - The cost allocation methodology is based on CEEs revenue sharing, cost recovery methodology and the agreements are made directly with the Division of Academic Affairs. Additionally CSURMA insurance coverage cost are recovered based on per $100 salary expenses for respective auxiliary and enterprise entities. J. Student Affairs Support The cost allocation methodology for indirect cost recovery is a portion of management and administrative support provided to Housing, Associated Student Incorporated, and Student Union. K. Risk Management - The cost allocation methodology is a pro-rata distribution of General Fund costs for applicable services as a percent of total number of employees and/or approximate number of resident students, on a full time equivalent basis. Additionally, CSURMA Insurance costs are recovered based on per $100 salary costs. L. Custodial and Scheduled Maintenance Pro-rata share of General Fund costs for applicable services as a percent of total square footage instructional space use, as determined by the class section offered as a percent of total class section. M. Utility Chargeback The areas where meters are not in place, the cost allocation methodology is based on electricity, water, gas, trash, landscape rates applied to the square footage space occupied by the enterprise and auxiliary entities. 4 Cost Allocation Plan CSUDH

6 FY COST ALLOCATION PLAN (CAP) COST ALLOCATION METHODOLOGY FOR DIRECT COSTS 1 The following section outlines California State Dominguez Hills cost allocation methodology for the following direct costs incurred by the Operating Trust. These direct costs are based upon the actual expenditures for goods and/or services initially posted to the Operating Trust and subsequently recharged to the auxiliary and enterprises or in some cases directly charged to the auxiliary or enterprise accounts as incurred. A. Faculty/Staff Release Time - The cost allocation methodology will be a distribution of actual costs for applicable services incurred by each auxiliary enterprise. These direct costs are based upon the actual salary and benefits expenses of faculty/staff released to work and or assigned on sponsored grants and contracts. B. Reprographics - The cost allocation methodology will be a distribution of actual costs for applicable goods and/or services incurred by each auxiliary or enterprise. These direct costs are based upon the actual materials used and/or services provided employing a time and materials method for estimating expenses. An hourly rate is calculated for each type of service provided based upon employee salary rates, benefit costs, and an administrative overhead rate. These costs are documented in a work order or other contractual document. C. Communications - The cost allocation methodology will be a distribution of actual costs for applicable goods and/or services incurred by each auxiliary or enterprise. These direct costs are based upon the actual telephone service, long distance usage, fax, installation and/or relocation, and data network equipment expenses required to supply communication services. D. Postage - The cost allocation methodology will be a distribution of actual costs for applicable goods and/or services incurred by each auxiliary, or enterprise. These direct costs are based upon the actual materials used. E. Utilities - The cost allocation methodology is a distribution of direct costs for applicable goods and/or services incurred by each auxiliary or enterprise. These direct costs are based upon the actual metered expense of utility services or estimated based upon square footage of occupied space. F. Physical Plant, Environmental Health and Safety and Insurance Premiums - The cost allocation methodology for physical plant will be a distribution of actual costs for applicable goods and/or services incurred by each auxiliary or enterprise. These direct costs are based upon the actual materials used and/or services provided employing a time and materials method for estimating expenses. An hourly rate is calculated for each type of service 1 Direct cost recoveries outlined in this section are not included in the calculations in Attachments B. 5 Cost Allocation Plan CSUDH

7 FY COST ALLOCATION PLAN (CAP) provided based upon employee salary rates, benefit costs, and an administrative overhead rate. These costs are documented in work orders or other contractual documents. Health and safety claims and insurance premiums may be based on actual cost of the incident or a portion not covered by insurance and premiums are based on value of the property. G. Procurement Stores and Inventory The cost allocation methodology will be a distribution of actual costs for applicable goods and/ or services incurred by each auxiliary or enterprise. These direct costs are based upon the actual expenses required to purchase specific products from procurement stores and inventory. DISTRIBUTION OF ACTUAL COSTS outlines California State Dominguez Hills distribution of indirect costs associated with the respective area. In some cases where it is more feasible to not recalculate the indirect costs associated with the respective areas, or when very little changes are made to the services, the prior year figures will be used to charge indirect costs, but for no more than two years in a row. INSTITUTIONAL ADJUSTMENTS Institutional adjustments to the calculated allocation amount to any Operating Trust department can be made by using one or more of the following rationale(s). Charging the calculated rate would result in exceeding full cost recovery by the Operating Fund. Charging the fully calculated rate does not take into consideration the cost offset for services the enterprise or auxiliary department provides to the Operating Fund. Charging the fully calculated rate when the methodology for rate calculation has been modified and results in a significant increase and undue hardship in allocation to the enterprise or auxiliary department. Institutional adjustments will be documented in the Cost Recovery Plan Summary Appendix A and further documented in Agency Fund s and Auxiliary Organization s Operating Agreements. BILLING PROCEDURES Direct costs may be recorded directly by the enterprise of auxiliary department, or to the CSU Operating Fund with a charge back to the Enterprise or Auxiliary department. Indirect costs billed to enterprise or auxiliary departments shall use the PeopleSoft AR billing module Direct and Indirect Cost Recovery expense will be billed at the beginning of each month based on the annual rate as established in the cost recovery plan and approved by the Chief Financial Officer (Vice President for Administration and Finance). Any requested services outside of this agreement can be negotiated for and provided for through separate negotiated agreements. 6 Cost Allocation Plan CSUDH

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9 APPENDICES - CSUDH COST ALLOCATION PLAN APPENDIX A DEFINITIONS CSU FUND TYPES & OTHER TERMS CSU Operating Fund refers to the CSU fund 485 which record revenues, expenses, and net assets related to state-supported instruction and related programs and operations exclusively in the CSU Operating Fund. All Proprietary Fund activities that are not recorded in other Enterprise or Internal Service Funds shall be recorded in the CSU Operating Fund. Proprietary Funds refers to a university-related entity (program, activity, or fund source) that furnishes facilities, goods or services to students, faculty, staff, or incidentally to the general public for which a fee is collected. There are two types of Proprietary Funds: Enterprise Funds Enterprise Funds are used to report Self-Support programs and activities that furnish facilities, goods or services to students, faculty, staff, or incidentally to the general public. An enterprise typically charges a user fee, rent or other charge directly related to, although not necessarily equal to, the cost of the facilities, goods or services. A distinguishing characteristic of an enterprise is that it is managed as essentially a selfsupporting activity under the administration of the university. Enterprise fund activities are typically accounted for in designated CSU funds. CSUDH Enterprise Activities include: Parking Revenue Fund-Parking Fees Parking Revenue Fund-Fines and Forfeitures Housing-Operations and Revenue Continuing Education/Extended Education (CE/EE) Instructionally Related Activities (IRA) Lottery Special Projects & Construction Internal Service Funds certain institutional internal service providers offer goods and services to University departments, as well as their external customers. CSUDH Internal Service activities include: Copy Center/Copier Services Postal Services Telecommunications None of the activities listed above are currently self-supporting. Therefore, they have not been set up as Internal Service Funds at this time. Fiduciary Funds are used to account for assets held by a campus in a trustee capacity or as an agent for individuals, private organizations, or other governmental units, and therefore cannot A-I APPENDICES CSUDH

10 APPENDICES - CSUDH COST ALLOCATION PLAN be used to support CSU programs and activities. Agency Funds refers to funds held by the campus as an agent for an organization or other governmental unit which can only be utilized in support of the unit s programs or activities. CSUDH Fiduciary Include: Associated Students Incorporated - California State University, Dominguez Hills Auxiliary Organizations are any separately organized non-state entity that operates in compliance with auxiliary organization policies of the CSU Board of Trustees, the terms of leases and operating agreements with the CSU, and policies established by the university. CSUDH Auxiliary Organizations include: California State University, Dominguez Hills Foundation Associated Students Incorporated, California State University, Dominguez Hills The Donald P. and Katherine B. Loker University Student Union Incorporated, California State University, Dominguez Hills Philanthropic Foundation OTHER DEFINITIONS Direct Costs refers to costs that can be readily assigned to a particular cost objective, i.e. identified and charged (or billed) to a specific enterprise, with a high degree of accuracy and without an inordinate amount of accounting. Indirect Costs refers to costs that cannot be readily assigned to a particular cost objective without effort disproportionate to the benefits received. Indirect costs are those incurred for purposes common to a number, or all programs or activities of the campus, but which cannot be identified and charged directly to such programs or activities (e.g. enterprise) with a reasonable degree of accuracy and without an inordinate amount of accounting. Indirect costs may be called by other terms such as overhead or Facilities & Administration (F&A) expenses. Incremental Costs refers to the change in CSU Operating Fund expenses related to activities, projects, or programs assigned to an auxiliary or enterprise. Incremental costs are expenses that would not have been incurred if the auxiliary or enterprise were not present. Incremental costs are usually direct costs but may include indirect costs. Currently the campus is using incremental costs for Information Technology costs for maintaining the campus hardware and software infrastructure. A-II APPENDICES CSUDH

11 FY COST ALLOCATION PLAN FUND-AUXILIARY-PRIVATE ENTITY UNIVERSITY POLICE BUDGET PAYROLL RISK MANAGEMENT ACCOUNTING STUDENT FINANCIAL SERVICES CASHIERING PROCUREMENT AND CONTRACTS MAIL SERVICES PROCUREMENT ASSET MANAGEMENT HUMAN RESOURCES EXTENDED EDUCATION FUND 119,863 24,507 34, ,949 99,763-34,250 23,199 34,624-81,995 DRF - HOUSING 182,899 6,026 5,087 34,378 42,213 13,484 6,467 35, ,216 DRF - PARKING 496,442 2,725 3,459 20,265 22,942 8,240 3,952 7, ,306 RIDESHARE 2, ,899 9, ,430 13, AUXILIARY- ASI 16,782 2,435-1,515 33,759-5, ,712 - AUXILIARY - STUDENT UNION 23,075 6,595-2,083 8,727-6, AUXILIARY - FOUNDATION 41, , ,165 - TOTAL: 883,113 42,726 43, , ,659 21,724 56,556 68,167 48,091 9, ,391 BENEFIT POOL 340,227 13,055 13,155 8,827 98,903 6,638 17,281 20,829 14,694-31,592 NET TO DEPARTMENT: 542,886 29,671 29, , ,757 15,086 39,275 47,338 33,397 9,532 71,799 FY 15/16 COST ALLOCATION PLAN 751,209 28,218 44, , ,570 21,194 55,175 66,505 41,919 28, ,869 DIFFERENCE 131,904 14,508 (1,613) (6,037) (35,911) 530 1,381 1,662 6,172 (18,780) 2,522 B-1

12 FY COST ALLOCATION PLAN FUND-AUXILIARY-PRIVATE ENTITY STUDENT AFFAIRS ADMINISTRATION ADMISSIONS FINANCIAL AID RECORDS COMPUTING SERVICES/HELP DESK IT MAINTENANCE CONTRACT CUSTODIAL/ SCHEDULED MAINT Utility Chargeback Based on Squire Footage 1 TOTAL Prior Year Difference 2 EXTENDED EDUCATION FUND DRF - HOUSING DRF - PARKING RIDESHARE AUXILIARY- ASI AUXILIARY - STUDENT UNION AUXILIARY - FOUNDATION - 86,404 64, ,584 25,104 38,906 40, ,901 1,142,880 1,072,383 70,496 57, ,278 10,515-71, , , , ,836 2,103-53, , ,393 41, ,305 14,066 16, ,420 5,258-16,692 91,792 54,921 36,871 45, ,713 5, ,373 77,637 24, ,834 9, , ,137 83, ,321 TOTAL: 103,091 86,404 64, ,584 47,415 72,029 40, ,692 2,682,791 2,183, ,955 BENEFIT POOL 31,500 26,401 19,842 33,235 14, ,667 NET TO DEPARTMENT: FY 15/16 COST ALLOCATION PLAN DIFFERENCE 71,591 60,003 45,095 76,349 32,927 72,029 40, ,692 1,992,124 99,332 82,322 62, ,449 46,257-71,201 34,279 2,183,836 3,759 4,083 2,494 4,135 1,158 72,029 (30,453) 345, ,955 Footnote: 1 Utility chargeback for Infant Toddler Center (ITC) will be paid from ITC account 1 Utility chargeback for Child Development Center (CDC) will be charged to the CDC account. 1 Utility chargeback for CAMS will be paid from CAMS account (held in Foundation account) 2 Difference includes the utility chargeback of $379,692, which is incorporated in EO1000 in FY 16/17 (instead of billing the entities seperately). B-1

13 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - University Police Salary & Benefit University Police & EOC Staff Salaries 2016/2017: $ 2,771,497 $ 91,452 Fiscal Year Indirect Cost Allocation Locations Full time Equivalent (FTE) Percent of Total Prorata Distribution of Total Cost 2016/17 Operating Fund 1, % $2,476, /17 Continuing Education Fund (CERF) % 119, /17 DRF - Housing % 182, /17 Rideshare % 2, /17 Auxiliary - ASI % 16, /17 Auxiliary - Student Union % 23, /17 Auxiliary - Foundation % 41,954 SUB TOTAL: 1, % $2,862,950 EO 1000 COST ALLOCATION TOTAL: % $386, /17 University Police Support to Parking (Percent of Total Salary $1,990, % $496,442 EO 1000 COST ALLOCATION TOTAL INCUDING PARKING : $883, /17 Benefit to be Recovered $340,227 NET EO1000 COST ALLOCATION TO DEPARTMENT: $542,886 B-3

14 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Budget Office Salary & Benefit Budget Staff Salaries 2016/2017: $ 242,037 Fiscal Year Indirect Cost Allocation Locations Blue Book Expenditure Budget Percent of Total Expenditure Budgets Prorata Distribution of Total Cost 2016/17 Operating Fund $138,977, % $199, /17 Continuing Education Fund (CERF) 17,088, % 24, /17 DRF - Housing 4,201, % 6, /17 DRF - Parking 1,900, % 2, /17 Rideshare 305, % /17 Auxiliary - ASI 1,698, % 2, /17 Auxiliary - Student Union 4,598, % 6,595 Auxiliary - Student Union $168,769, % $242,038 EO 1000 COST ALLOCATION TOTAL: $29,792, % $42, /17 Benefit to be Recovered $13,055 NET EO1000 COST ALLOCATION TO DEPARTMENT: $29,671 B-4

15 General Fund Indirect Cost Allocations - Payroll FY COST ALLOCATION PLAN Salary & Benefit Payroll Staff Salaries 2016/2017: $ 424,942 Fiscal Year Indirect Cost Allocation Locations Personal Services Expended Percent of Total Personal Services Expended Prorata Distribution of Total Cost 2016/17 Operating Fund $93,918, % $381, /17 Continuing Education Fund (CERF) 8,397, % 34, /17 DRF - Housing 1,250, % 5, /17 DRF - Parking 850, % 3, /17 Rideshare 89, % 364 TOTAL: $104,507, % $424,943 EO 1000 COST ALLOCATION TOTAL: $10,588, % $43, /17 Benefit to be Recovered $13,155 NET EO1000 COST ALLOCATION TO DEPARTMENT: $29,899 B-5

16 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Risk Management Salary & Benefit Risk Management Staff Salaries 2016/2017: $ 252,406 CSURMA Pool $ 2,205,711 Fiscal Year Indirect Cost Allocation Locations Full time Equivalent (FTE) Percent of Total Prorata Distribution of Staff Costs 2014/15 Personnel Services Expended Percent of Total Prorata Distribution of CSURMA Costs 2016/17 Operating Fund 1, % $223,518 $67,528, % $1,948, /17 Continuing Education Fund (CERF) % 10,819 7,316, % 211, /17 DRF - Housing % 7, , % 27, /17 DRF - Parking % 3, , % 16, /17 Rideshare % , % 1, /17 Auxiliary - ASI % 1, % /17 Auxiliary - Student Union % 2, % /17 Auxiliary - Foundation % 3, % - TOTAL: 1, % $252,407 $76,434, % $2,205,711 EO 1000 COST ALLOCATION TOTAL: % $28,889 $8,905, % $256, /17 Benefit to be Recovered (42%) $8,827 T EO1000 COST ALLOCATION TO DEPARTMENT: $20,062 $256,987 B-6

17 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Accounting Salary & Benefit Accounting Staff Salaries 2016/17: $ 1,240,647 $ 12,905 $ 1,253,552 Fiscal Year Indirect Cost Allocation Locations 2015/16 O&E Actuals Percent of Total O&E Prorata Distribution of Total Cost 2016/17 Operating and Other Funds $45,648, % $1,045, /17 Continuing Education Fund (CERF) 4,355, % 99, /17 DRF - Housing 1,842, % 42, /17 DRF - Parking 1,001, % 22, /17 Rideshare 404, % 9, /17 Auxiliary - ASI - Indirect 910, % 20, /17 Auxiliary - ASI - Direct (35% Of Sal/Ben) 12, /17 Auxiliary - Student Union 8,727 TOTAL: $54,162, % $1,262,279 EO 1000 COST ALLOCATION TOTAL: $8,514, % $216, /17 Benefit to be Recovered $66,201 NET EO1000 COST ALLOCATION TO DEPARTMENT: $150,458 B-7

18 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Student Financial Services Salary & Benefit Student Financial Services Staff Salaries 2016/2017: $ 441,740. Fiscal Year Indirect Cost Allocation Locations Revenue and Fees Collected Percent of Total Revenue and Fees Collected Prorata Distribution of Total Cost 2016/17 Operating Fund $142,222, % $420, /17 DRF - Housing 4,565, % 13, /17 DRF - Parking 2,790, % 8,240 TOTAL: $149,578, % $441,740 EO 1000 COST ALLOCATION TOTAL: $7,356, % $21, /17 Benefit to be Recovered $6,638 NET EO1000 COST ALLOCATION TO DEPARTMENT: $15,086 B-8

19 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Cashiering Services Salary & Benefit Cashiering Services Staff Salaries 2016/2017: $ 257,982. Fiscal Year Indirect Cost Allocation Locations Revenue and Fees Collected Percent of Total Revenue and Fees Collected Prorata Distribution of Total Cost 2016/17 Operating Fund $142,222, % $201, /17 Continuing Education Fund (CERF) 24,182, % 34, /17 DRF - Housing 4,565, % 6, /17 DRF - Parking 2,790, % 3, /17 Rideshare 294, % /17 Auxiliary - ASI 3,649, % 5, /17 Auxiliary - Student Union 4,449, % 6,301 TOTAL: $182,154, % $257,983 EO 1000 COST ALLOCATION TOTAL: $39,932, % $56, /17 Benefit to be Recovered $17,281 NET EO1000 COST ALLOCATION TO DEPARTMENT: $39,275 B-9

20 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Procurement Salary & Benefit Procurement Staff Salaries 2016/2017: $ 629,878 Fiscal Year Indirect Cost Allocation Locations PO Issued Percent of Total OE&E Expended Prorata Distribution of Total Cost 2016/17 Operating and Other Funds 3, % $561, /17 Continuing Education Fund (CERF) % 23, /17 DRF - Housing % 35, /17 DRF - Parking % 7, /17 Rideshare % 1, /17 Auxiliary - Student Union % 318 TOTAL: 3, % $629,559 EO 1000 COST ALLOCATION TOTAL: % $68, /17 Benefit to be Recovered $20,829 NET EO1000 COST ALLOCATION TO DEPARTMENT: $47,338 ** P-card and Direct Pay costs are not included in This will be added in CAP along with campus Market Place costs. B-10

21 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Mail Services Salary & Benefit Mail Services Staff Salaries 2016/2017: $ 116,103 Fiscal Year Indirect Cost Allocation Locations Postage Expended Percent of Total Postage Expended Prorata Distribution of Total Cost 2016/17 Operating Fund $330, % $68, /17 Continuing Education Fund (CERF) 168, % 34, /17 DRF - Housing % /17 DRF - Parking 1, % /17 Rideshare 63, % 13, /17 Auxiliary - ASI % 50 TOTAL: $564, % $116,102 EO 1000 COST ALLOCATION TOTAL: $233, % $48, /17 Benefit to be Recovered $14,694 NET EO1000 COST ALLOCATION TO DEPARTMENT: $33,397 B-11

22 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Procurement Per Asset $11.49 Fiscal Year Indirect Cost Allocation Location Assets Total 2016/17 University Assets 5,203 $59, /17 Auxiliary - ASI 584 6, /17 Auxiliary - Student Union /17 Auxiliary - Foundation 188 2,165 TOTAL: 6,032 $69,326 EO 1000 COST ALLOCATION TOTAL: 829 $9,532 B-12

23 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Human Resources Salary & Benefit Human Resources Staff Salaries 2016/2017: $ 1,013,383 Fiscal Year Indirect Cost Allocation Locations Personal Services Expended Percent of Total Personal Services Expended Prorata Distribution of Total Cost 2016/17 Operating Fund $93,191, % $909, /17 Continuing Education Fund (CERF) 8,397, % 81, /17 DRF - Housing 1,250, % 12, /17 DRF - Parking 850, % 8, /17 Rideshare 89, % 874 TOTAL: $103,779, % $1,013,384 EO 1000 COST ALLOCATION TOTAL: $10,588, % $103, /17 Benefit to be Recovered $31,592 NET EO1000 COST ALLOCATION TO DEPARTMENT: $71,799 B-13

24 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Student Affairs Salary & Wages Overhead Cost Recovery from Enterprise/Auxiliary: $ 787,464 Fiscal Year Indirect Cost Allocation Locations Total Salary Subject to OH Charges Percent of Total Salary as OH Recovery Prorata Distribution of Total Cost 2016/17 DRF - Housing $ 787, % $57, /17 Auxiliary - Student Union 787, % 45,649 EO 1000 COST ALLOCATION TOTAL: $739, % $103, /17 Benefit to be Recovered $31,500 NET EO1000 COST ALLOCATION TO DEPARTMENT: $71,591 B-14

25 General Fund Indirect Cost Allocations - Admissions Itemized Services Provided to Extended Education Students - Admissions Position Application Processor Median Salary FY COST ALLOCATION PLAN Hourly Rate Services Provided Hours Total # of Apps. Grand Total $42,705 $20.53 Enter and/or clean up an application 0.34 $ $9,417 $20.53 Post, scan and index transcripts 0.25 $ ,924 $20.53 Prep complete file for evaluator review 0.25 $ ,924 $20.53 Print and mail thank you letters 0.17 $ ,708 $20.53 Print and mail missing document postcards 0.17 $ ,708 Letterhead for thank you letters $ Envelopes for thank you letters $ Postage for thank you letters $ Missing document postcards $ Postage for missing document letters $ $34,342 Evaluator Grand Total # Evaluated $54,154 $26.04 Evaluate transcripts & prepare for dept. review 0.50 $ $13,578 $26.04 Code admission decisions and order letters 0.25 $ ,789 $26.04 Print and mail admit and deny letters 0.17 $ ,616 Letterhead for admit/deny letters $ Envelopes for admit/ deny letters $ Postage for admit /deny letters $ $25,661 $60,003 Benefit $26,401 Total EO1000 COST ALLOCATION PLAN $86,404 B-15

26 FY COST ALLOCATION PLAN Financial Aid Services Provided to Extended Education Students - Summary of Associated Costs Median Salary Hourly Rate Hours Code Total Total By Unit COUNSELING UNIT $ 67,777 $ Student Orientations $ ST $3,236 Application Processing $ SB 1,618 Fund Awarding $ SB 1,079 Student Inquires ( , telephone, in-person) $ SB 1,618 TOTAL $7,550 PROCESSING UNIT $ 55,877 $ Federal Entitlement Review $ SB $889 Federal Edit Review $ SB 1,334 Incoming Document Review $ SB 1,334 Data Input $ SB 1,778 Student Inquires ( , telephone, in-person) $ SB 1,334 TOTAL $6,669 TECHNICAL UNIT $ 81,131 $ Disbursement Process $ SB $387 Loan Processing $ SB 1,291 Dataload Processing $ SB 1,937 Data Import/Export Functions $ SB 646 Student Inquires ( , telephone, in-person) $ SB 1,937 Problem resolution $ SB 1,291 TOTAL $7,488 MANAGEMENT STAFF $ 154,879 $ Student Orientations $ ST $7,394 Application Processing $ SB 3,697 Fund Awarding $ SB 2,465 Student Inquires ( , telephone, in-person) $ SB 3,697 TOTAL $17,253 SUMMER PROCESSING $ Application Processing $ SB $579 Cont. Fund Awarding $ SB 386 Student Inquires ( , telephone, in-person) $ SB 579 Federal Entitlement Review $ SB 386 B-16

27 FY COST ALLOCATION PLAN Financial Aid Services Provided to Extended Education Students - Summary of Associated Costs Median Salary Hourly Rate Hours Code Total Total By Unit Federal Edit Review $ SB 579 Incoming Document Review $ SB 579 Data Input $ SB 771 Disbursement Process $ SB 116 Loan Processing $ SB 386 ISIR Processing $ SB 579 Data Import/Export Functions $ SB 193 Problem resolution $ SB 386 TOTAL $5,516 WINTER INTERSESSION PROCESSING $ Deferment Processing $ SB $609 TOTAL $609 Sub-Total $45,085 SUPPLIES/PRINTED MATERIALS Cost/Unit Served Verification Worksheets $ $10 $10 Grand Total $45,095 Benefit $19,842 Total EO1000 COST ALLOCATION PLAN $64,937 B-16

28 General Fund Indirect Cost Allocations - Records Itemized Services Provided to Extended Education Students FY COST ALLOCATION PLAN Position Records/Reg Clerk Total Analyst/Programmer Total Evaluator Annual Salary 1 Hourly Rate Services Provided Hours Total Opt. Req'd Students Total $46,478 $22.35 Process request for official transcript 0.25 $5.59 X 160 $894 $22.35 Process requests for Planned Educational Leaves 0.15 $3.35 x $22.35 Microfilm/Archive records retrieval 0.50 $11.17 X 160 1,788 $22.35 Process enrollment verification 0.15 $3.35 X $22.35 Grade change processing 0.15 $3.35 X $22.35 Process degree verification 0.25 $5.59 X $22.35 Grade posting for international programs 0.50 $11.17 X 414 4,626 $22.35 Posting prcs to Banner 1.00 $22.35 X 160 3,575 $22.35 Helpline calls (reset PIN, navigate Toro web, troubleshoot) 0.15 $3.35 X 414 1,388 $22.35 Assist faculty with web grading 0.15 $3.35 X $22.35 Repeat and cancel processing 0.25 $5.59 X $22.35 Change of address, name, $2.68 X $22.35 Printing/Mailing diplomas 0.50 $11.17 X 414 4,626 $22.35 Imaging Academic Records 0.25 $5.59 X 414 2,313 $22.35 Process change of grad dates 0.25 $5.59 X $22.35 Assistance at NSO 0.15 $3.35 X $22.35 Process application for graduation & change of grad forms 0.30 $6.70 X 414 2,775 $22.35 Student Correspondence (missing forms, ret'd grade chngs, 0.15 $3.35 X $22.35 Manual registration for IP students $5.59 X $29,206 $102,088 $49.08 Revisions to student records 1.00 $49.08 X 160 $7,853 $49.08 Merging Records/Research 1.00 $49.08 X 160 7,853 $15,706 $52,578 $25.28 Degree check 1.00 $25.28 X 414 $10,465 $25.28 Degree clearance 0.50 $12.64 X 414 5,233 $25.28 Posting additional credit 0.25 $6.32 X 160 1,011 $25.28 Customer Service from Student and Faculty 0.33 $8.34 X 160 1,335 B-17

29 General Fund Indirect Cost Allocations - Records Itemized Services Provided to Extended Education Students FY COST ALLOCATION PLAN Position Cont. Total Supplies Total Annual Salary 1 Hourly Rate Services Provided Hours Total Opt. Req'd Students Total $25.28 Transferred graduate work processing 0.12 $3.03 X $25.28 Graduate course credit for seniors processing 0.12 $3.03 X $25.28 Validating outdated coursework 0.12 $3.03 X $25.28 Certificate verification and posting 0.50 $12.64 X 160 2,022 $25.28 GE certification 0.25 $6.32 X 160 1,011 $25.28 Petition for Exceptional Action 2.00 $50.56 X 160 8,089 $30,622 $0.09 Letterhead $37.63 x 414 $113 $0.10 Envelopes $41.81 x $0.46 Postage n/a $ X $815 Grand Total $76,349 Benefit $33,235 Total EO1000 COST ALLOCATION PLAN $109,584 B-17

30 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocations - Computing Services Salary & Benefit Salary & Benefit Computing Services Staff Salaries 2016/2017: $ 693,872 Help Desk $ 126,481 Fiscal Year Indirect Cost Allocation Locations Number of Phone Lines (Approx. Data Lines) Percent of Total Phone Lines Prorata Distribution of Total Cost Full time Equivalent (FTE) Percent of Total Employee Prorata Distribution of Total Cost 2016/17 General Fund 4, % $657,721 1, % $115, /17 Continuing Education Fund (CERF) % 19, % 5, /17 DRF - Housing % 5, % /17 DRF - Parking % 1, % 1, /17 Rideshare % % /17 Auxiliary - ASI % 2, % /17 Auxiliary - Student Union % 2, % 1, /17 Auxiliary - Foundation-Offices % 3, % 1, /17 Auxiliary - Foundation-Dining % 1,847 TOTAL: 5, % $693,874 1, % $126, EO 1000 COST ALLOCATION TOTAL: % $36, % $11, /17 Benefit to be Recovered $11,047 $3,441 NET EO1000 COST ALLOCATION TO DEPARTMENT: $25,106 $7,821 B-18

31 General Fund Indirect Cost Allocations - IT Maintenance Contract IT Total Maintenance Contract 2016/2017: $ 1,095,869 $ 509,747 T Total Maintenance Contract Excluding Academic Software, 2016/2017: $ 872,742 Fiscal Year FY COST ALLOCATION PLAN Indirect Cost Allocation Locations Number of Phone Lines (Approx. Data Lines) Percent of Total Budgets Hardware Exp/Yearly Replacement Schedule Prorata Distribution of Total Cost 2016/17 Operating Fund 4, % $1,521, /17 Continuing Education Fund (CERF) % 38, /17 DRF - Housing % 10, /17 DRF - Parking % 2, /17 Rideshare % /17 Auxiliary - ASI % 5, /17 Auxiliary - Student Union % 5, /17 Auxiliary - Foundation-Offices % 6, /17 Auxiliary - Foundation-Dining % 3,680 TOTAL: 5, % $1,593,991 EO 1000 COST ALLOCATION TOTAL: % $72,029 B-19

32 FY COST ALLOCATION PLAN General Fund Indirect Cost Allocation - Custodial and Scheduled Maintenance Extended Education Indirect Cost Allocation Services Actuals Cost of Total Square Footage for Instructional space 1 Cost for Fiscal Year 2 Custodial $2,380,791 $384,214 $17,880 Deferred Maintenance 3,044, ,387 22,868 EO 1000 COST ALLOCATION TOTAL: $5,425,681 $875,600 $40,748 1 Percent of Instructional Space (16.14%) 2 Percent of Extended Education's Total Class Sections (4.65%) to total Class Section B-20

33 Utility Chargeback Based on Squire Footage Fiscal Year FY COST ALLOCATION PLAN Enterprise & Auxiliary Organizations Squire Footage Electric Gas Water Trash Total Rates /17 Extended Ed Sac , ,500 Sac , ,966 JWH 2,018 5,691 1, ,494 Library 2,252 6,351 2, ,479 New Extended Ed Bldg. 24,619 69,426-8,494 2,659 80,578 Extended Ed Landscaping ($125 charge/acre).59 acre Extended Ed Total 84,076 4,434 11,171 3, , /17 Housing Student Housing I 89, ,781-30,781 Student Housing II 76, ,252-26,252 Landscape ($125 charge/acre ,435-14,435 Housing Total ,467-71, /17 Parking Pkg Lighting (# of Light Fixtures) 13,816 38, ,961 Irrigation ($125 Charge/Acre) 10 acres ,000-15,000 Parking Total 38,961-15,000-53, /17 Foundation Foundation- SCC #2 3,110 8,770 2,911 1, ,090 Foundation SCC Total 8,770 2,911 1, , /17 Foundation Comm Srvcs Grab and Go (WH) 1,044 2, ,394 Grab and Go II (SBS) ,334 Vending Machines/Comm. Svcs ($13/Vending Machine 37 5, ,772 Foundation Comm Srvcs Total 9,610 1, ,500 B-21

34 Utility Chargeback Based on Squire Footage FY COST ALLOCATION PLAN Fiscal Year Enterprise & Auxiliary Organizations Squire Footage Electric Gas Water Trash Total Rates /17 ITC / CDC 2016/17 CAMS Infant Toddler Ctr 1 4,320 12,182 4, ,692 Child Development Ctr 2 4,320 12,182 4, ,692 ITC / CDC Total 24,365 8, ,385 CAMS New Building 3 33,116 93, ,387 Total CAMS 93, , /17 Grand Total, Utility Chargeback (Squire Footage) 259,170 16,706 99,181 4, ,692 1 Utility chargeback for Infant Toddler Center (ITC) will be paid from ITC account 2 Utility chargeback for Child Development Center (CDC) will be charged to the CDC account. 3 Utility chargeback for CAMS will be paid from CAMS account (held in Foundation account) B-21