BUDGET PLAN FISCAL YEAR 2008/2009

Transcription

1 C A L I F O R N I A S T A T E U N I V E R S I T Y DOMINGUEZ HILLS BUDGET PLAN FISCAL YEAR 2008/2009 Prepared by: Budget Administration & Financial Reporting

2 Profile of the University California State University Dominguez Hills was founded in 1960 and is a member of the 23-campus California State University System. The 346-acre campus is located in Carson just 18 miles south of Los Angeles. Strategically located in a thriving corporate community, the university s attractive, freeway-close campus offers an impressive array of baccalaureate and master degree programs and is one of the leading institutions in the nation providing extensive educational opportunities through distance learning technology. Supporting these programs are excellent faculty known for their personal commitment to students. This dedication toward serving students and promoting program excellence is reflected throughout the campus. The university offers 46 undergraduate majors, 23 master s degrees, as well as multiple-subject and single-subject teaching credentials. Since its founding in 1960, the university has produced over 42,035 graduates with bachelor s degrees, 19,548 with master s degrees and over 25,135 elementary and secondary school credentialed teachers. The university has distinguished itself by being one of the most culturally and ethnically balanced campuses in the United States. Most recent data indicates its student population is 34.3 percent Hispanic, 26.3 percent African American, 16.1 percent Caucasian, 9.9 percent Asian/Pacific Islander, 0.3 percent American Indian, 1.2 percent Non-Resident Alien, and 11.9 percent unknown. In addition, our diverse international student population represents 91 different countries including 34 countries from our international programs. The congenial campus atmosphere affords students the opportunity to receive well-rounded higher education in a truly global environment. California State University, Dominguez Hills is a multi-cultural, multi-ethnic teaching and learning community dedicated to excellence and committed to educating a student population of unprecedented diversity for leadership roles in the global community of the 21st Century and realizes the principles of educational opportunity and excellence by providing access to a wide range of educational programs and student-centered services. Building on its core of liberal arts and sciences, the university offers programs, in a variety of educational and technological modes, that enable students to develop intellectually, personally, and professionally. Accreditation California State University, Dominguez Hills is accredited by the Accrediting Commission for Senior Colleges and Universities of the Western Association of Schools and Colleges, located at 985 Atlantic Avenue, Suite 100, Alameda, CA It is also accredited and approved by other agencies in the following specific fields: Business Administration, Chemistry, Clinical Sciences, Computer Science, Education, Health Sciences (Orthotics & Prosthetics, Occupational Therapy), Music, Nursing, Public Administration, and Theatre Arts.

3 Greg Smith Memorial Garden

4 2008/09 CAMPUS BUDGET CALENDAR 2008/09 Budget Year July 1, June 30, 2009 Date 2008/09 Budget Development & Allocation May November 2008 Prepare 2008/09 Budget Plan Summary May October /09 FIRMS Budget Submission To Chancellor's Office August 2008 Prepare 2008/09 Final Divisional Baseline Budgets September 2008 Issue 2008/09 Blue Book October 2008 Issue 2008/09 Adjusted Baseline Budgets October 2008 Post 2008/09 Final Budget (Pre Compensation) to Peoplesoft October 2008 Allocate 2008/09 New Compensation Budgets November 2008 Budget Process for 2008/09 September May 2009 Financial Evaluation & Assessment of Current Year July July 2009 Fall Part-time Faculty Contract Management July September 2008 First Quarter Assessment October 31, /09 Mid-Year Assessment January 31, 2009 Spring Part-time Faculty Contract Management December February 2009 Third Quarter Assessment April 30, 2009 Year-End Expenditure Deadline April 30, 2009 Final Year-End Assessment June July 2009 Final 2008/09 Fiscal Year Reporting July August 2009 Year-End Closing July 15, 2009 Budget Reconciliation to State Controller's Records July 15, 2009 Chancellor's Office Reporting July 2009 Submit Final 2008/09 Fiscal Year Reports July /10 FIRMS Budget Submission To Chancellor's Office August 2009

5 TABLE OF CONTENTS President s Message Budget Principles and Policies. Budget Presentation /2009 General Fund Budget Plan Summary.. 9 Appendix General Fund Revenue & Expenditures Summary General Fund Divisional Baseline Allocation Summary General Fund Divisional Baseline Allocation Chart.. 17 General Fund Divisional Baseline Allocation Chart by Allotment General Fund Divisional Baseline Allocation by Position Type General Fund Divisional Baseline Allocation Detail by Cost Center General Fund Receipts.. 27 Special Funds Detail.. 28 Special Funds Summary Chart 29 Full Time Equivalent Students /09 General Fund Allocation Per Budgeted FTES 31

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7 President's Message Members of the Campus Community: Finally I am able to provide this report summarizing the budget plan for fiscal year 2008/09. This has been a historic year the budget was approved by the State Legislature 85 days late and thus the delay of this document. The report provides the Campus with an overview of our financial status as well as keeps you informed of our current budget challenges. In spite of dismal fiscal conditions for the State, we appreciate the hard work of the Governor and Legislature for keeping intact the CSU budget as presented in the May Revision; unfortunately, the Campus still faces serious funding gaps. Essentially, the State budget provided the California State University system with the same level of State support as last year, but the increase in costs remain unfunded. To maintain high academic quality while absorbing a State budget shortfall, the Board of Trustees in May agreed to increase the annual student fees by 10 percent. The 10 percent increase generated approximately $1.6 million for our Campus. Revenue from the fee increase will be used primarily for expenditures that the Campus must make in 2008/09 to meet various obligations, including escalating energy costs and employees health insurance premiums. Even with the increase, however, CSU fees continue to be among the lowest in the country. I appreciate your patience, commitment and support of our University community. I want to thank the University Budget Committee for their hard work in the budget process, and the Divisions of Academic Affairs, Administration and Finance, Planning and Enrollment Management, Student Affairs, and University Advancement as well as our faculty and staff for their work in the process. As the Strategic Planning process is underway, I am confident that the collective superb work of each of you will strengthen the University s ability to achieve and exceed our enrollment target. We will continue to ensure that we are the model comprehensive, urban, university of choice. Sincerely, Mildred García, Ed.D. President

8 California State University, Dominguez Hills BUDGET PRINCIPLES AND POLICIES 1. Budget allocations should be based on clearly established planning assumptions and should be explicitly linked to the University's mission, campus strategic goals, institutional objectives, and/or unit tactical plans. 2. The budget will be developed with full participation and consultation of the President, division Vice Presidents, and the University Budget Committee. The Vice Presidents will be responsible for ensuring participation of their constituencies. The budget process will include open information to all campus constituencies (students, faculty, and staff). 3. A budget calendar and detail of the budget process will be shared early in the year and updated as needed so as to provide constituencies ample time to respond to budget changes. 4. The campus will use an incremental budget allocation model to ensure necessary planning and to provide reasonable levels of stability and predictability. As such, and to ensure clear communication on how funds are being expended, the Budget Administration and Financial Reporting office will prepare a budget document each year identifying annual divisional allocations by fund. 5. Allocations should reflect success in meeting approved campus or unit goals. Assessment procedures and evaluation criteria shall be developed to define appropriate measures of success. 6. All funds included in the Final Budget will be designated as close to the beginning of the fiscal year as possible. Designated budgets may be comprised of the following: a. Divisional baseline allocations b. Funds monitored centrally c. Initiatives involving one-time expenditures d. Initiatives with ongoing funding needs e. Reserves 7. Divisions will be responsible for sub-allocations to unit managers through the Office of Budget Administration and Financial Reporting. Reallocations from one year to the next within a division are to be determined by the Vice President. Divisions are responsible for and accountable for the management of these resources within the limits of their specified allocations. (The process for the allocation of faculty positions will be the responsibility of Academic Affairs and will be timed so as to facilitate the establishment of the class schedule.)

9 California State University, Dominguez Hills BUDGET PRINCIPLES AND POLICIES 8. Various specific resources including General Fund staff benefits and financial aid will be treated as mandatory funds held centrally and monitored jointly by the Budget Administration and Financial Reporting Office and the Financial Assessment and Advisory Team (comprised of divisional fiscal representatives). 9. Throughout the fiscal year, the Budget Administration and Financial Reporting Office along with the Financial Assessment and Advisory Team will monitor the status of all State or General Fund resources and will provide appropriate recommendations to the President through the Chief Fiscal Officer. 10. Year-end reports will be prepared and shared with the campus community.

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11 Budget Presentation CSU System Budget The Governor signed the Final Budget on September 23, The CSU support budget is essentially the same level of state funding provided to the CSU last year, with additional revenue being provided by a 10 percent state university fee increase which will be used to cover unfunded costs. The 2008/09 resident full-time equivalent student (FTES) target (342,893) has not changed from the 2007/08 resident target levels. The 2008/09 non-resident FTES (13,157) budgeted target correlates with the most recent past year actual non-resident FTES by campus for fiscal year 2006/07. Campus Enrollment The final budget enrollment target for CSU Dominguez Hills has been established by the Chancellor s Office at 9,460 FTES (9,349 Resident equal to the 2007/08 target, 111 Non-resident which is a decrease of 91 over 2007/08). The key component of State funding for the campus is based upon FTES. In addition, about thirty-three percent of our operating budget is based on fee revenue. The campus retains any fee revenue collected in excess of the budgeted amount, but is required to cover any fee shortfall from the campus expenditure budget. Enrollment variables will be analyzed closely throughout the year to determine if budget adjustments are necessary. While the campus has set an enrollment target of 9,520, due to the university s current downturn in enrollment, the 2008/09 Budget Plan is based upon last year s actual enrollment of 9,217 FTES. This represents an enrollment deficit of (243) FTES from the Chancellor s Office budgeted target of 9,460 and equates to a fee revenue loss of ($1,106,682). In order to cover the projected fee revenue loss of ($1,106,682), employee compensation shortfall and other unfunded expenditure increases the budget plan incorporates the use of one-time funding from the following sources; one time divisional balances 2007/08, and funding from the Home Depot Center. The details of these funding sources may be found on the General Fund campus budget plan under Sources of Funds on page 13. Campus Budget Resources The total resources for the campus come from several funding sources. They include the General Fund, Lottery Revenue Fund, Continuing Education Revenue Fund, Dormitory Revenue Fund- Housing, Parking Revenue Fund Parking Fees, Parking Revenue Fund Fines and Forfeitures, Auxiliary Organizations (non-state) and others. The revenue and expenditures of each of these funds are separate and distinct from one another. Most of the narrative incorporated into this document will pertain to the General Fund as it is generally considered the operating budget of the university. The General Fund is the predominant fund for financing State operations. Its primary sources of revenue are the personal income tax, sales tax, and bank and corporation taxes. The General Fund is used as the major funding source for K-12, higher education, health and welfare programs, and youth and correctional programs. The other State funds, except for Lottery, are considered special funds in that they are self-support programs. Special funds (Housing, Parking, and Continuing Education) are programs supported by special fees assessed to students, faculty, 1

12 and staff receiving the benefits of the programs. Although these programs are not supported explicitly by State appropriations, they are classified as public service enterprise funds and are subject to State regulation. Their revenues and expenditures must relate strictly to the policies of those particular funds. In some cases, the projected revenue from these self-supporting operations must also pay for various system-wide costs. Most notably, in the Housing program these costs include payment for principal and interest on the debt service of bonds issued to finance construction of housing units. All special funds are fully self-supporting and are controlled by financial and program policies of the Board of Trustees. Addendum information pertaining to the special funds including the amounts available for campus use is detailed in the appendix. The auxiliary organizations are separate legal entities authorized by the Education Code to provide essential services to students and employees in accordance with local written agreements. These organizations contribute significantly to the educational mission of the university. Auxiliary organizations on campus include the Loker Student Union, Associated Students, Inc., and the Foundation. In addition, there are other sources including Fines and Forfeitures from which the Rideshare Program is funded and Health Services and Health Facilities that, respectively, directly fund the operation and non-routine maintenance of the student health center. Combining the resources available for allocation from State sources, the special funds, and the budgeted resources in the auxiliary organizations, the total resources for the university in 2008/09 are over $156 million. On page 7, the estimated revenue budgets for each fund are identified in an attempt to illustrate for the reader the institution s support funds in their entirety. The majority of our General Fund s operating budget is derived from the State appropriation. In 2008/09, our State appropriation totals $71,927,143. Revenue from student fees is budgeted at $37,860,992. The details of these projected collections are in the appendix. Funds are usually available each year on a one-time basis from either allocations from the system office or prior year savings in the Centrally Monitored funds. These funds are available for allocation by the President through the budget process for one-time initiatives. Campus Budget Presentation The budget presentation that follows begins with the divisional budgets as baseline allocations. As the divisional baseline budgets in 2008/09 comprise 55.2 percent of the total General Fund expenditure plan, these allocations are very significant to meeting the university's mission. The succeeding narrative will continue with a discussion of the resources, which are universitywide in nature and, therefore, are monitored centrally by the Office of Budget Planning and Administration. A summary of the 2008/09 Dominguez Hills campus budget plan is located on pages The narrative that follows will provide details on the key areas of the budget framework: Divisional Baseline Budgets One-time Initiatives Centrally Monitored Funds 2

13 Divisional Baseline Budgets The divisional base budgets are comprised of continuing allocations for salaries and wages and operating expenses. Non-recurring expenses funded in the previous year are excluded from baseline budgets. The divisional baseline budgets for 2008/09 total $63,941,993. This divisional baseline total follows a 2008/09 baseline budget reduction of $1,334,018. Depicted below is the summary detail of the baseline budgets by university division. Divisional Baseline Budgets *Academic Affairs $ 39,758,943 *Administration and Finance 12,557,330 *Student Affairs 5,086,129 *Planning & Enrollment Management 4,574,562 *President's Office 753,347 University Advancement 1,211,682 Total $ 63,941,993 *In 2008/09 divisional budget re-organizations occurred as follows; Information Technology moved from the President s Office back to Administration and Finance, and a new division of Planning & Enrollment Management was created from portions of two divisions, Student Affairs (Student Enrollment Services) and Academic Affairs (Institutional Research Assessment & Planning). For purposes of graphic presentation, a pie chart illustrating the divisional allocation of resources may be found in the appendix. The detail by college/unit of the initial divisional baseline allocations before budget reductions, $65,276,011 is also in the appendix. One-time Initiatives The university is allocating funds totaling $2,916,144 for one-time initiatives for fiscal year 2008/09 as follows: President s Office $9,531; Academic Affairs $1,364,865; Administration & Finance $292,047; Student Affairs $396,284; Planning & Enrollment Management $91,092; University Advancement $212,325; and campus initiatives $550,000. Centrally Monitored Funds A portion of the university's budgeted resources is retained at a university-wide level for mandatory expenditures and is not allocated to a specific division. There is general concurrence that individual divisions have little if any ability to control expenditure levels of funds in this category. A specific division may have operational oversight of such funds. The Budget Administration and Financial Reporting Office monitors all centrally monitored funds. 3

14 A significant portion of these centrally monitored funds are budgeted for benefits paid to our employees. Budgeting for employee benefits is fairly complex in that some expenditures are a percentage of salaries; others are linked to specific benefit plans, numbers of dependents, etc. each impacting the total cost in a different way. Among the costs associated with employee benefits are the employer's contributions for health, retirement, dental, social security, and Medicare. The budgets for expenditures related to worker's compensation, non-industrial disability insurance (NDI), workers compensation and industrial disability leaves (IDL) also are included in this category. The total amount allocated for employee benefits expenditures this fiscal year is $22,984,971. Financial aid funds are the second largest component of the centrally monitored resources. There are several sources of State funds for student financial aid awards. The largest, the State University Grant (SUG) program, was created in 1982/83 and represents a pool of funds from which students may receive financial assistance. A system-wide advisory council reviewed and approved the distribution policy in 1995/96. Final 2008/09 allocations, consistent with the policy, are based on changes in budgeted enrollment as well as student eligibility and financial need data. The State University Grants allocated in 2008/09 by the university total $13,049,200 and will provide assistance to over 4,600 students. The Educational Opportunity Program (EOP) provides lower income students grants and services in order to reduce the negative impact of economic disadvantages. In 2008/09, these grants will provide a total of $203,715 to approximately 282 qualified students. Funds totaling $52,986 for graduate equity fellowships and $134,000 for Honors and Presidential scholarships have also been allocated. The total funding provided in the Final Budget by the State for financial aid awards is $13,439,901. In addition, a total of $523,230 is committed for on-campus and off-campus college work-study, a Federally reimbursed student employment assistance program. By regulation, the university is required to provide matching funds. The campus is also continuing an allocation of $10,000 for additional women's athletic scholarships. These amounts, along with Federal and institutional monies and other scholarships and loans, bring the total available for student financial aid awards to more than $58 million. The Student Health Services fee is included in the Centrally Monitored Funds. This fee is mandatory for all regularly enrolled students. It entitles students to receive medical treatment of acute illnesses and injuries in the Student Health Center. We estimate that $1,350,000 will be collected from the students this fiscal year. Utility costs are a significant part of the centrally monitored budget. Most of the expenditures related to utility costs (electricity, gas, water, trash removal) are charged to the General Fund. The auxiliaries and non-state entities reimburse the general fund for their respective utility charges. Utility costs have been significantly impacted by energy deregulation and the addition of Welch Hall, especially for natural gas and electricity. Estimated utility expenditures for the net General Fund budget in 2008/09 are $3,107,088. 4

15 Risk management remains an area that has experienced high visibility in the CSU over the last several years. To help curtail liability costs and risk exposure, the CSU created a system-wide risk pool where liability costs are shared among all of the campuses. As a member of the risk pool, campuses pay an annual premium and have a per occurrence deductible. For our campus that deductible is $35,000 per occurrence. The total contribution to the risk management pool this fiscal year is $2,037,864. Instructionally Related Activities (IRA) programs are educational experiences and activities that aid and supplement the mission of the instruction program. They include dance and drama performances, art exhibits, athletics, and similar activities that are integrally related and essential to a quality program. IRA funds from the State total $17,648 in addition to the amount collected from the $10 IRA fee charged to each student per year. As a service to its students, the campus allows several methods of fee payment including cash, checks, a fee installment plan, and credit cards. The university pays a service fee to a banking institution for the administrative charge associated with the payment of fees by credit card. The charge is based on a small percentage of each student's fee payment. A sizable number of our students use credit cards for fee payment (approximately seventy-two percent of the fees collected each year is through the use of credit cards). The cost related to credit card payments is estimated in 2008/09 at $352,000 with $60,000 being reimbursed from non-general Fund programs whose students use credit cards for fee payments. The total General Fund allocation for this purpose in 2008/09 is $292,000. The university has committed $50,000 for administrative usage of the Loker Student Union, reimbursing that funding source for General Fund supported meetings and functions held in the student union facility. The university is allocating $605,000 this year to continue its ongoing costs to support the student information/administrative systems. In addition, $160,000 has been set aside to assist in the funding of the university commencement exercise and $76,000 for the student newspaper. The employee compensation allocation of $114,258 and a campus employee compensation shortfall match of $760,361 will be used to fund salary increases for 2008/09 upon finalization of the collective bargaining agreements. A total of $491,000 is set aside for special repair projects, which are identified to address building and infrastructure problems on the campus such as deferred maintenance, sidewalks, heating and ventilation, etc. The university has also provided $2,231,632 for the CMS (People-Soft) HR, Finance and Student lease payment. The Chancellor's Office has assessed the campus with the following costs: $250,086 for property insurance premium costs, $25,500 for CSU financial audit assessments & state budget reporting, $110,000 for CSU financial records, and $200,100 for the campus operating revenue interest chargeback payment. The Final Budget provided permanent funds totaling $108,776 which will be directed toward baseline academic technology needs of the campus as part of the system s continuing ITS-BATS strategy. 5

16 The total budget for centrally monitored funds in 2008/09 is $48,945,415. Periodic assessments of the fiscal condition of the university will be performed by the Office of Budget Administration and Financial Reporting, reviewed with both the Associate Vice President and the Chief Fiscal Officer, and shared with the Financial Assessment and Advisory Team and the President. The status of all allocations including the reserves, centrally monitored funds, and baseline allocations will be reviewed quarterly. A summary of the General Fund campus budget plan is on the succeeding pages. The graphs and charts that follow provide additional information about the university and its financial resources. 6

17 FISCAL YEAR 2008/2009 TOTAL UNIVERSITY BUDGET State Appropriation $71,927,143 Fee Revenue 37,860,992 Other sources of funds - One Time 5,379,198 General Fund Total (Excluding Independent Operations) $115,167,333 General Fund Total $115,167,333 Lottery 1,151,000 Continuing Education Revenue Fund (CERF) 9,569,000 Housing 3,259,721 Parking 1,898,727 Fines & Forfeitures 210,000 Foundation 20,000,000 Student Union 4,069,772 Associated Students 1,585,340 Total University Budget $156,910,893 7

18 FISCAL YEAR 2008/09 TOTAL UNIVERSITY BUDGET Foundation $20,000, % Fines & Forfeitures $210, % Parking $1,898, % Student Union $4,069, % Associated Students $1,585, % Housing $3,259, % Continuing Education Revenue Fund (CERF) $9,569, % Lottery $1,151, % General Fund $115,167, % 8

19 2008/09 General Fund BUDGET PLAN SUMMARY Number of Positions Total Allocation 2008/09 DIVISIONAL BASELINE Divisional Baseline Allocations 1, $63,941,993 Total 2008/09 Divisional Baseline Allocations 1, $63,941,993 UNIVERSITY - WIDE One - Time Initiatives $2,916,144 Centrally Monitored Funds 48,945,415 Total University - Wide $51,861,559 GRAND TOTAL 1, $115,803,552 Centrally Monitored Funds $48,945, % 2008/09 GENERAL FUND BUDGET PLAN SUMMARY Total Uses of Funds - $115,803,552 One - Time Initiatives $2,916, % Divisional Baseline Allocations $63,941, % 9

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21 Appendix

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23 2008/09 CALIFORNIA STATE UNIVERSITY, DOMINGUEZ HILLS Based upon Final Budget (B 08-03) S O U R C E S O F F U N D S Revised Budget 2008/09 General Fund Appropriation (B 08-03) $71,927,143 Fee Revenue and Reimbursements (less Independent Operations) 37,860,992 Lottery Discretionary Funds 2008/09 636,219 One Time Funds for 2008/09 - HDC Operational Revenue 2008/09 500,000 One Time Funds for 2008/09 - Centrally Monitored Funds 2007/08 363,054 One Time Funds for 2008/09 - One Time Divisional Balances 2007/08 2,916,144 One Time Funds for 2008/09 - One-Time Divisional Balances 2007/08 1,600,000 U S E S O F F U N D S Total Sources of Funds: $115,803,552 D I V I S I O N A L B A S E L I N E A L L O C A T I O N S 2007/08 FINAL DIVISIONAL BASELINE ALLOCATIONS $65,276,011 DIVISIONAL 2008/09 BASELINE BUDGET REDUCTIONS Academic Affairs Administration & Finance ($949,009) ($251,409) Planning & Enrollment Management ($18,500) Student Affairs University Advancement ($109,000) ($6,100) Total Divisional Baseline Budget Reductions: ($1,334,018) CENTRALLY MONITORED 2008/2009 BUDGET REDUCTIONS ($66,000) Total UBC Budget Reductions: ($1,400,018) Revised Divisional Baseline Budgets: $63,941,993 13

24 2008/09 CALIFORNIA STATE UNIVERSITY, DOMINGUEZ HILLS GENERAL FUND REVENUE AND EXPENDITURE SUMMARY Final Divisional Baseline Budgets: $63,941,993 O N E - T I M E I N I T I A T I V E S ALLOCATIONS OF ONE-TIME INITIATIVES President's Office $9,531 Academic Affairs 1,364,865 Administration & Finance 292,047 Student Affairs 396,284 Planning & Enrollment Management 91,092 University Advancement 212,325 Campus Initiatives 550,000 Total One-Time Initiatives: $2,916,144 14

25 2008/09 CALIFORNIA STATE UNIVERSITY, DOMINGUEZ HILLS GENERAL FUND REVENUE AND EXPENDITURE SUMMARY C E N T R A L L Y M O N I T O R E D F U N D S M A N D A T O R Y Employee Benefits $22,984,971 Utilities 3,107,088 Risk Management Pool 2,037,864 Property Insurance Premium Costs 250,086 Student Financial Aid 13,439,901 Student Health Services 1,350,000 Work Study 523,230 Credit Card Registration 292,000 Special Repairs 491,000 CMS HR & FINANCE Lease Payment 2,231,632 Interest to State 200,100 Employee Compensation Allocation 114,258 Employee Compensation Shortfall 760,361 SUBTOTAL - MANDATORY: $47,782,491 S E R V I C E C O M M I T M E N T CSU Financial Audit Assessment Costs & State Budget Reporting $25,500 CSU Financial Records 110,000 Athletic Scholarships 10,000 Instructionally Related Activities 17,648 Student Union Rental 50,000 Student Information/Administrative Systems (Lottery) 605,000 Academic Technology (ITS-BATS) (Funding from Lottery $31,219) 108,776 Commencement 160,000 Student Newspaper 76,000 SUBTOTAL - SERVICE COMMITMENT: $1,162,924 Total Centrally Monitored Funds: $48,945,415 Total Uses of Funds: $115,803,552 Difference: $0 15

26 2008/09 General Fund Divisional Baseline Allocations SUMMARY BY DIVISION Division Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Academic Affairs $39,016,979 $1,690,973 $40,707,952 Administration & Finance ,406,331 1,402,408 12,808,739 Office of the President , , ,347 Planning & Enrollment Management ,130, ,763 4,593,062 Student Affairs ,290, ,337 5,195,129 University Advancement ,111, ,528 1,217,782 TOTAL FOR CAMPUS $60,518,155 $4,757,856 $65,276,011 * Note: These divisional baseline allocations do not include the university-wide $1,334,018 divisional 2008/09 budget reductions. 16

27 2008/09 GENERAL FUND DIVISIONAL BASELINE Grand Total - $65,276,011 Planning & Enrollment Management $4,593, % President's Office $753, % University Advancement $1,217, % Student Affairs $5,195, % Administration & Finance $12,808, % Academic Affairs $40,707, % 17

28 2008/09 GENERAL FUND DIVISIONAL BASELINE Salary and Wages and Operating Expense/Equipment 40,000,000 96% 35,000,000 Budgeted Salary & Wages Operating Expenses & Equipment 30,000,000 25,000,000 DOLLARS 20,000,000 15,000,000 89% 10,000,000 83% 90% 5,000,000 4% 11% 17% 10% 75% 25% 91% 9% 0 Academic Affairs Administration & Finance Student Affairs Planning & Enrollment Management President's Office University Advancement DIVISIONS 18

29 2008/09 General Fund DIVISIONAL POSITIONS BY TYPE Number of Positions DIVISION Faculty Staff MPP Total Academic Affairs Administration & Finance Office of the President Planning & Enrollment Management Student Affairs University Advancement TOTAL FOR CAMPUS ,

30 2008/09 DIVISIONAL POSITIONS BY TYPE Faculty Staff MPP Academic Affairs Administration & Finance Office of the President Planning & Enrollment Management Student Affairs University Advancement 20

31 Summary of 2008/09 General Fund Divisional Baseline Allocations ACADEMIC AFFAIRS COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation College of Arts & Humanities $8,727,391 $81,446 $8,808,837 College of Natural & Behavioral Sciences ,390, ,100 7,528,170 College of Business & Public Policy ,738, ,893 5,863,825 College of Education ,058, ,514 6,196,718 College of Health and Human Services ,629, ,054 5,754,486 College of Extended & International Education ,780 7, ,135 University Library ,147, ,354 2,785,718 Central Administration ,195, ,257 3,633,063 TOTAL FOR DIVISION $39,016,979 $1,690,973 $40,707,952 * Note: The Academic Affairs Divisional baseline allocation above does not include the divisional 2008/09 budget reduction of $949,

32 Summary of 2008/09 General Fund Divisional Baseline Allocations ADMINISTRATION & FINANCE COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Vice President's Office 2.00 $225,204 $14,300 $239,504 Divisionwide Postage ,000 35,000 Accounting Services ,072,112 43,100 1,115,212 Budget Planning & Administration ,190 50, ,890 Business Process Management ,776 13, ,276 Facilities Planning , ,000 Human Resources Management ,562 16, ,222 Information Technology ,224, ,117 3,692,414 Physical Plant ,247, ,869 4,887,405 Procurement, Contracts & Logistics ,298 56, ,939 Risk Management/EHOS ,356 64, ,877 TOTAL FOR DIVISION $11,406,331 $1,402,408 $12,808,739 * Note: The Administration and Finance Divisional baseline allocation above does not include the divisional 2008/09 budget reduction of $251,

33 Summary of 2008/09 General Fund Divisional Baseline Allocations OFFICE OF THE PRESIDENT COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Office of the President 6.00 $562,500 $190,847 $753,347 TOTAL FOR DIVISION 6.00 $562,500 $190,847 $753,347 23

34 Summary of 2008/09 General Fund Divisional Baseline Allocations PLANNING & ENROLLMENT MANAGEMENT COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Vice President's Office 1.00 $175,000 $199,600 $374,600 Institutional Research ,576 7, ,704 Student Enrollment Services ,567, ,035 3,823,758 TOTAL FOR DIVISION $4,130,299 $462,763 $4,593,062 * Note: The Planning and Enrollment Management Divisional baseline allocation above does not include the divisional 2008/09 budget reduction of $18,

35 Summary of 2008/09 General Fund Divisional Baseline Allocations STUDENT AFFAIRS COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Athletics $1,121,153 $244,252 $1,365,405 Child Development Center ,300 42,300 Counseling , ,386 University Police ,248,752 32,081 1,280,833 Student Health ,736 72, ,360 Student Development ,062 8, ,908 Student Life ,863 51, ,795 Vice President's Office , , ,142 TOTAL FOR DIVISION $4,290,792 $904,337 $5,195,129 * Note: The Student Affairs Divisional baseline allocation above does not include the divisional 2008/09 budget reduction of $109,

36 Summary of 2008/09 General Fund Divisional Baseline Allocations UNIVERSITY ADVANCEMENT COST CENTER Number of Positions Budgeted Salary & Wages Operating Expenses & Equipment Total Allocation Vice President's Office 4.00 $258,408 $63,934 $322,342 Government & Community Relations ,000 7,562 55,562 University Communication & Public Affairs ,504 12, ,059 Development ,170 12, ,414 Alumni Relations ,172 10,233 81,405 TOTAL FOR DIVISION $1,111,254 $106,528 $1,217,782 * Note: The University Advancement Divisional baseline allocation above does not include the divisional 2008/09 budget reduction of $6,

37 2008/09 BUDGETED GENERAL FUND RECEIPTS NON-STATE FUNDING OF GENERAL FUND EXPENDITURES Reimbursements Projected Amount College Work Study - Federal On-Campus $409,230 College Work Study - Federal Off-Campus 88,000 College Work Study - Federal Job Location Development 26,000 Total Reimbursements $523,230 Revenues Non-Resident Tuition ($339 per unit) $674,750 Application Fee ($55) 580,000 State University Fee (0-6.0 units, $1,770; 6.1+ units, $3,048) 34,570,000 Student Health Services Fee 1,350,000 Miscellaneous Revenues 163,012 Total Revenues $37,337,762 Independent Operations Independent Operations Reimbursements (Intrafund Cost Reimbursements) $2,000,000 Independent Operations Revenue 1,000,000 Total Independent Operations $3,000,000 TOTAL RECEIPTS $40,860,992 27

38 2008/09 SPECIAL FUNDS DETAIL (Includes System Expenses) Number of Positions Amount Dormitory Revenue Fund - Housing Campus Operations $2,380,277 State and Systemwide Expenses 75,674 Debt Service Costs 670,703 Maintenance and Repair (BMER) 133,067 Total $3,259,721 Dormitory Revenue Fund - Parking Campus Operations $1,509,727 State and Systemwide Expenses 89,000 Maintenance and Repair (BMER) 125,000 Transfer to Construction 175,000 Total $1,898,727 Parking Fines and Forfeitures 1.00 $210,000 Continuing Education Revenue Fund Campus Operations $9,569,000 Lottery Revenue Fund Access and Academic Development $264,781 Future Scholars Program 30,000 Teacher Diversity 75,000 Campus-based Programs 770,219 California Pre-Doctoral Program Scholarship 6,000 California Pre-Doctoral Program Admin Support 5,000 Total $1,151,000 Grand Total $16,088,448 28

39 2008/09 SPECIAL FUNDS SUMMARY Grand Total - $16,088,448 Lottery Revenue Fund $1,151, % Dormitory Revenue Fund - Housing $3,259, % Continuing Education Revenue Fund $9,569, % Dormitory Revenue Fund - Parking $1,898, % Parking Fines and Forfeitures $210, % 29

40 CSUDH Full Time Equivalent Students (FTES) FISCAL YEAR 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 ACTUALS 7,888 8,060 8,928 9,328 9,487 8,796 8,718 9,038 9,217 9,217 BUDGETED 8,075 8,075 8,750 9,294 9,570 9,261 9,493 9,520 9,551 9,460 VARIANCE (187) (15) (83) (465) (775) (482) (334) (243) CSUDH - Full Time Equivalent Students (FTES) 10,000 9,000 8,000 7,000 6,000 FTES 5,000 4,000 3,000 2,000 1,000 ACTUALS 0 BUDGETED 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 Fiscal Year 30

41 2008/09 General Fund Allocation Per Budgeted FTES Campus 2008/09 General Fund Allocation FTES Target Dollar Average Per FTES Fullerton $179,775,337 28,062 $6,406 San Francisco 170,761,449 24,925 6,851 San Jose 167,277,822 24,038 6,959 Long Beach 204,868,758 29,389 6,971 Sacramento 165,622,497 23,401 7,078 East Bay (Hayward) 89,778,621 12,509 7,177 San Bernardino 106,451,088 14,801 7,192 Northridge 194,191,936 26,906 7,217 San Diego 221,267,746 29,630 7,468 Los Angeles 133,080,149 17,550 7,583 Dominguez Hills 71,927,143 9,460 7,603 Pomona 145,896,192 18,488 7,891 Chico 119,890,742 15,141 7,918 Fresno 153,592,512 18,775 8,181 San Luis Obispo 148,796,428 18,042 8,247 Sonoma 63,925,273 7,613 8,397 Bakersfield 61,239,052 6,966 8,791 Stanislaus 63,303,857 7,174 8,824 San Marcos 67,185,822 7,374 9,111 Humboldt 76,210,440 7,228 10,544 Monterey Bay 53,009,703 3,734 14,196 Channel Islands 43,032,603 2,467 17,443 Maritime Academy 19,018, ,056 Note: Chart sorted in ascending order by dollar average per FTES. 31

42 Greg Smith Memorial Garden

43 UNIVERSITY ADMINISTRATION Mildred García President Louanne Kennedy Interim Provost & Vice President, Academic Affairs Mary Ann Rodriguez Vice President, Administration and Finance Susan Borrego Vice President, Planning and Enrollment Management Boice M. Bowman Vice President, Student Affairs Gregory Saks Interim Vice President, University Advancement Mark A. López Executive Assistant to the President INSTRUCTIONAL DEANS Charles Hohm Dean, College of Natural & Behavioral Sciences George Arasimowicz Dean, College of Arts & Humanities Lynne H. Cook Dean, College of Education Mitchell Maki Dean, College of Health & Human Services James Strong Dean, College of Business Administration & Public Policy Margaret Gordon Dean, College of Extended & International Education BUDGET PLANNING & ADMINISTRATION Thomas W. Rounds Manager, Budget Administration and Financial Reporting Emelda Becerra Financial Manager Rasheedah Shakoor Budget Analyst 2008/09 UNIVERSITY BUDGET COMMITTEE Members: Carol Shea, Chair Kate Fawver Frank Papa Patrick Guillen Jim Bersig Patrick Stewart Margaret Gordon Jennifer Frontela Karen Wall - Associate V.P. Administration & Finance, Staff Ex-Officio: Christina Luu Pimwadee Phumathon Suzanne Wallace FINANCIAL ASSESSMENT AND ADVISORY TEAM Karen Wall - Associate V.P. Administration & Finance, Chair Emelda Becerra Christina Luu Robert Masuda Pimwadee Phumathon Tom Rounds Rasheedah Shakoor Elcee Teng Suzanne Wallace Emmit Williams Prepared by: Eric Rodriguez Thomas W. Rounds

44 CALIFORNIA STATE UNIVERSITY, DOMINGUEZ HILLS Budget Planning and Administration 1000 E. Victoria Street, Carson, California (310) You are welcome to keep this document; but rather than discarding, please recycle by returning to WH B470E if you do not wish to keep this booklet.