Budget Plan Cabinet Approved

Transcription

1 Budget Plan Cabinet Approved AUGUST 29, 2018

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 A-1 Overall Funding Summary A-2 Lottery A-3 Capital Outlay A-4 Other Campus Funds A-5 Auxiliary Organizations-AS and Foundations Appendices - Supplemental Schedules B-1 Salaries and Wages Budgets B-2 Workstudy B-3 Risk Pool Premiums B-4 Campus-Based Fee Increase Revenue Footnotes

3 Exhibit I BUDGET PLANNING SUMMARY - Overall FINAL SUPPORT BUDGET State Support Fee Revenue and Other Receipts Grand SUMMARY Tuition Fees Non-Resident Other Revenue Subtotal Total Baseline /18 Per Campus $ 115,826,232 $ 93,884,750 $ 4,381,000 $ 8,962,092 $ 107,227,842 $ 223,054,074 Less: Prior Year Adjustments - Campus Financial Aid and Workstudy_(2) $ (1,664,592) $ (1,664,592) $ (1,664,592) Retirement Rate Adjustment _(1) $ 1,507,000 $ - $ 1,507, /18 Additional Compensation $ 2,008,000 $ - $ 2,008,000 Baseline-2017/18 Per Chancellor's Office $ 119,341,232 $ 93,884,750 $ 4,381,000 $ 7,297,500 $ 105,563,250 $ 224,904,482 New GF Allocations per Chanc Office Budget Plan (B ) Tuition Fee Discount (SUG) Adjustment $ 126,700 $ - $ 126,700 Health & Dental Cost Increase Funding $ 528,000 $ - $ 528, /19 Compensation/Benefits $ 4,129,000 $ - $ 4,129,000 Graduation Initiative 2025 $ 2,566,000 $ - $ 2,566,000 Campus Adjustments Subtotal Changes $ 7,349,700 $ - $ - $ - $ - $ 7,349,700 Baseline /19 Per CO Letter B $ 126,690,932 $ 93,884,750 $ 4,381,000 $ 7,297,500 $ 105,563,250 $ 232,254,182 Add: Prior Year Adjustments - Campus Financial Aid and Workstudy_(2) $ 1,664,592 $ 1,664,592 $ 1,664,592 Campus Financial Aid and Workstudy Adjustment _(4) $ 215,902 $ 215,902 $ 215,902 Fee Revenue Adjustments _(3) $ 840,250 $ (960,000) $ 4,481,000 $ 4,361,250 $ 4,361,250 Source: B , 2018/19 Allocations Subtotal $ - $ 840,250 $ (960,000) $ 6,361,494 $ 6,241,744 $ 6,241,744 Baseline /19 per Campus $ 126,690,932 $ 94,725,000 $ 3,421,000 $ 13,658,994 $ 111,804,994 $ 238,495,926 Change From Prior Year $ 10,864,700 $ 840,250 $ (960,000) $ 6,361,494 $ 6,241,744 $ 15,441, Page 1

4 Exhibit II BUDGET PLANNING SUMMARY Officer Allocations Centrally Managed Grand OFFICER ALLOCATION SUMMARY PRES PROVOST VPBF VPSA VPUA Subtotal Financial Aid Util/Risk Pool/Other Enterprise Systems Base Budget Adjustments Restricted Student Fees Subtotal Total Initial Baseline 2017/18 -Final Budget (Exh. II) $ 1,241,925 $ 129,564,108 $ 27,169,067 $ 16,962,824 $ 5,258,019 $ 180,195,943 $ 24,781,919 $ 9,909,305 $ 2,026,907 $ - $ 6,140,000 $ 42,858,131 $ 223,054,074 $ $ 1,993,665 $ 700,175 $ 586,283 $ 146,865 $ 3,462,725 $ - $ - $ 52,275 $ - $ - $ 52,275 $ 3,515, /18 Baseline Adjustments (Exhibit IV) 35,737 Final Baseline 2017/18 (Exhibit IV) $ 1,277,662 $ 131,557,773 $ 27,869,242 $ 17,549,107 $ 5,404,884 $ 183,658,668 $ 24,781,919 $ 9,909,305 $ 2,079,182 $ - $ 6,140,000 $ 42,910,406 $ 226,569,074 Internal Reallocation Adjustment _(5) $ 232,380 $ 266,922 $ 42,144 $ (607,662) $ 160,087 $ 93,871 $ (12,871) $ 9,000 $ (90,000) $ (93,871) $ - Adjusted Beginning Baseline 2018/19 $ 1,510,042 $ 131,824,695 $ 27,911,386 $ 16,941,445 $ 5,564,971 $ 183,752,539 $ 24,781,919 $ 9,896,434 $ 2,088,182 $ (90,000) $ 6,140,000 $ 42,816,535 $ 226,569,074 % Share of Baseline 72.3% 15.3% 9.3% 3.1% % % Share of Baseline w/ President 0.8% 71.7% 15.2% 9.2% 3.0% % Fee Revenue Adjustments _(3) $ - $ 840,250 $ 840,250 $ 840,250 Fee Revenue Adjustment - Non-Resident _(3) $ - $ (960,000) $ (960,000) $ (960,000) Receipts - Other Revenue - Undesignated _(3) $ - $ 111,000 $ 111,000 $ 111,000 Receipts - Other Revenue - Designated _(3) $ - $ 4,370,000 $ 4,370,000 $ 4,370,000 Receipts -Fin Aid Fees (Work Study) _(4) $ 20,000 $ 73,065 $ 25,184 $ 87,653 $ 10,000 $ 215,902 $ - $ 215,902 Subtotal Revenue/Enrollment Funding $ 20,000 $ 73,065 $ 25,184 $ 87,653 $ 10,000 $ 215,902 $ - $ - $ - $ (8,750) $ 4,370,000 $ 4,361,250 $ 4,577,152 $ $ 126,700 $ 126,700 $ $ 4,585 $ 4,585 $ 528,000 $ $ 41,689 $ 41,689 $ 4,129,000 $ $ - $ 2,566,000 Subtotal All Other Funding $ 36,366 $ 5,252,473 $ 572,288 $ 1,179,969 $ 135,630 $ 7,176,726 $ 126,700 $ - $ 46,274 $ - $ - $ 172,974 $ 7,349,700 Tuition Fee Discount (SUG) Adjustment 126,700 Health & Dental Cost Increase Funding $ 2,660 $ 359,684 $ 93,336 $ 52,142 $ 15, , /19 Compensation/Benefits $ 33,706 $ 2,968,289 $ 478,952 $ 486,327 $ 120,037 4,087,311 Graduation Initiative 2025 $ 1,924,500 $ 641,500 2,566,000 Redirection In/Fixed Cost Decreases _(7) $ - $ (78,558) $ (16,633) $ (10,096) $ (3,316) $ (108,603) $ 108,603 $ 108,603 - Subtotal Redirection & Reserves $ - $ (78,558) $ (16,633) $ (10,096) $ (3,316) $ (108,603) $ - $ 108,603 $ - $ - $ - $ 108,603 $ - Adjusted Campus Baseline $ 1,566,408 $ 137,071,675 $ 28,492,225 $ 18,198,971 $ 5,707,285 $ 191,036,564 $ 24,908,619 $ 10,005,037 $ 2,134,456 $ (98,750) $ 10,510,000 $ 47,459,362 $ 238,495,926 Base Budget Adjustments _(6) $ - $ (71,431) $ (15,124) $ (9,180) $ (3,015) $ (98,750) $ 98,750 $ 98,750 $ - Net Allocable Baseline 2018/19 $ 1,566,408 $ 137,000,244 $ 28,477,101 $ 18,189,791 $ 5,704,269 $ 190,937,814 $ 24,908,619 $ 10,005,037 $ 2,134,456 $ - $ 10,510,000 $ 47,558,112 $ 238,495,926 $ Change $ 324,483 $ 7,436,136 $ 1,308,034 $ 1,226,967 $ 446,250 $ 10,741,871 $ 126,700 $ 95,732 $ 107,549 $ - $ 4,370,000 $ 4,699,981 $ 15,441,852 % Change 26.1% 5.7% 4.8% 7.2% 8.5% 6.0% 0.5% 1.0% 5.3% 0.0% 71.2% 11.0% 6.9% Page 2

5 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE PRESIDENT $ $ $ % FUNDING SOURCES Net Allocable Baseline - Exhibit II 1,277,662 1,566,408 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 758, , ,754 Subtotal, Salaries and Wages 758, , , % BENEFITS 339, ,974 62,992 Subtotal, Personnel Costs 1,098,162 1,321, , % GENERAL OPERATING EXPENSE 170, ,000 45, % WORK STUDY 11,000 31,000 20, % WORK STUDY MATCH -1,500-1, % REDIRECTION REDIRECTED IN-Permanent Items REDIRECTED OUT % Subtotal, Redirection RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE % Subtotal, Reserves Contribution Subtotal, Expenses 1,277,662 1,566, , % Unallocated 0 0 TOTAL, FUNDING USES 1,277,662 1,566,408 Page 3

6 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE PROVOST AND VICE PRESIDENT FOR ACADEMIC AFFAIRS $ $ $ % FUNDING SOURCES Net Allocable Baseline - Exhibit II 131,557, ,000,244 FUNDING USES PERSONNEL SALARIES AND WAGES Faculty 57,844,961 59,111,241 1,266,280 Nonfaculty & Management 19,141,931 19,911, ,738 Temporary Help 500, ,000 0 Overtime 55,000 55,000 0 Subtotal, Salaries and Wages 77,541,892 79,577,910 2,036, % BENEFITS 44,226,000 45,696,784 1,470,784 Subtotal, Personnel Costs 121,767, ,274,694 3,506, % GENERAL OPERATING EXPENSE 7,043,163 7,131,256 88, % GRADUATION INITIATIVE ,924,500 1,924,500 WORK STUDY 1,079,340 1,152,405 73, % WORK STUDY MATCH -205, , % REDIRECTION Subtotal 129,684, ,277,372 5,592, % REDIRECTED IN-Permanent Items 2,502,256 2,502,256 0 REDIRECTED OUT -357, ,976-78,558 _(7) Subtotal, Redirection 2,144,837 2,066,279-78, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE -271, ,976 0 Subtotal, Reserves Contribution -271, , % Subtotal, Expenses 131,557, ,071,675 5,513, % Unallocated 0-71,431 _(6) TOTAL, FUNDING USES 131,557, ,000,244 Page 4

7 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % VICE PRESIDENT FOR BUSINESS & FINANCE FUNDING SOURCES Net Allocable Baseline - Exhibit II 27,869,242 28,477,101 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 14,383,390 14,784, ,238 Temporary Help 10,000 10,000 0 Overtime 200, ,000 0 Shift Differentials 150, ,000 0 Subtotal, Salaries and Wages 14,743,391 15,144, , % BENEFITS 10,268,575 10,569, ,286 Subtotal, Personnel Costs 25,011,966 25,714, , % GENERAL OPERATING EXPENSE 2,203,083 2,114,990-88, % WORK STUDY 321, ,315 25, % WORK STUDY MATCH -61,977-61, % Subtotal, Baseline 27,474,203 28,113, , % REDIRECTION REDIRECTED IN-Permanent Items 513, ,982 0 REDIRECTED OUT -76,710-93,343-16,633 _(7) Subtotal, Redirection 437, ,640-16, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE -42,233-42,233 0 Subtotal, Reserves Contribution -42,233-42, % Subtotal, Expenses 27,869,242 28,492, , % Unallocated 0-15,124 _(6) TOTAL, FUNDING USES 27,869,242 28,477,101 Page 5

8 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % VICE PRESIDENT FOR STUDENT AFFAIRS FUNDING SOURCES Net Allocable Baseline - Exhibit II 17,549,107 18,189,791 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Faculty 45,848 62,069 16,221 Nonfaculty & Management 9,617,357 9,554,431-62,926 Temporary Help 35,854 35,854 0 Subtotal, Salaries and Wages 9,699,059 9,652,354-46, % BENEFITS 6,027,658 6,016,670-10,988 Subtotal, Personnel Costs 15,726,717 15,669,025-57, % GENERAL OPERATING EXPENSE 1,171,100 1,159,600-11, % GRADUATION INITIATIVE , ,500 WORK STUDY 558, ,863 87, % WORK STUDY MATCH -53,324-53, % Subtotal, Baseline 17,402,703 18,062, , % REDIRECTION REDIRECTED IN-Permanent Items 209, ,059 0 REDIRECTED OUT -38,058-48,154-10,096 _(7) Subtotal, Redirection 171, ,905-10, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE -24,597-24,597 0 Subtotal, Reserves Contribution -24,597-24, % Subtotal, Expenses 17,549,107 18,198, , % Unallocated 0-9,180 _(6) TOTAL, FUNDING USES 17,549,107 18,189,791 Page 6

9 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE VICE PRESIDENT FOR UNIVERSITY ADVANCEMENT $ $ $ % FUNDING SOURCES Net Allocable Baseline - Exhibit II 5,404,884 5,704,269 FUNDING USES PERSONNEL COSTS SALARIES AND WAGES Nonfaculty & Management 2,926,725 3,092, ,619 Temporary Help 102, ,146 0 Subtotal, Salaries and Wages 3,028,871 3,194, , % BENEFITS 1,871,543 1,986, ,727 Subtotal, Personnel Costs 4,900,414 5,180, , % GENERAL OPERATING EXPENSE 468, ,090 15, % WORK STUDY 39,793 49,793 10, % WORK STUDY MATCH -11,850-11, % Subtotal, Baseline 5,397,076 5,702, , % REDIRECTION REDIRECTED IN-Permanent Items 73,424 73,424 0 REDIRECTED OUT -53,490-56,806-3,316 _(7) Subtotal, Redirection 19,934 16,618-3, % RESERVES CONTRIBUTION CAPITAL OUTLAY RESERVE -12,126-12,126 0 Subtotal, Reserves Contribution -12,126-12, % Subtotal, Expenses 5,404,884 5,707, , % Unallocated 0-3,015 _(6) TOTAL, FUNDING USES 5,404,884 5,704,269 Page 7

10 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % CENTRALLY MANAGED FUNDING SOURCES Net Allocable Baseline - Exhibit II 42,910,406 47,558,112 FUNDING USES FINANCIAL AID EOPG 718, ,919 0 Tuition Fee Discount (SUG) 23,991,999 24,118, ,700 Grad Equity Fellowship 21,000 21,000 0 WS Job Locator Development 50,000 50,000 0 Subtotal, Financial Aid 24,781,918 24,908, , % UTIL/RISK POOL/OTHER Utilities Electric, Gas, Water, Sewage, Waste 5,129,296 5,129,296 0 Compensation & Benefits 4,335 4,335 0 Energy Projects 770, ,950 0 Subtotal Utilities 5,904,581 5,904, % Risk Pool Premiums Liability Insurance/Athletics Med 737, ,608 20,549 Workers Compensation 1,229,320 1,298,121 68,801 Unemployment Compensation 274, ,370 13,755 NDI/IDL 141, ,289 7,074 Vehicle Insurance 33,144 27,663-5,481 Property 359, ,254-39,002 Premiums & Deductibles - Reserve 300, ,000 0 Less: Self Support Funds -386, ,169 12,907 Subtotal Risk Pool Premiums 2,688,533 2,767,136 78,603 _(7) Other Expenses Space Rental/Lease 105, ,629 17,129 0 HR Central Costs (SCO, benefit, arbitration) 61,099 61,099 0 Fin Serv Central Costs (DGS, Credit Card) 39,489 39,489 0 Auxiliary Audit Chargeback -59,258-59,258 0 Subtotal Other Expenses 146, ,959 17,129 _(7) Reserves Capital Outlay Reserve 1,169,361 1,169,361 0 Subtotal, Util/ Risk Pool/Other 9,909,305 10,005,037 95,732 ENTERPRISE SYSTEMS Enterprise Systems Enterprise Baseline Budget 1,947,643 1,956,643 9,000 Enterprise Compensation & Benefits 599, ,813 46,274 CMS CO Software Maint Assessment -468, ,000 0 Subtotal Enterprise Systems 2,079,182 2,134,456 55,274 RESTRICTED STUDENT FEES Augmented Health Services Revenue Budget 250, ,000 0 Misc/Consolidated Course Fees/SLF 1,280,000 2,550,000 1,270,000 _(3) Graduate Business Fee Budget 210, ,000 0 _(3) Health Services Fee Revenue Budget 4,400,000 7,500,000 3,100,000 _(3) Subtotal Restricted Student Fees 6,140,000 10,510,000 4,370, % Subtotal, Expenses 42,910,406 47,558,112 4,647, % Unallocated 0 0 TOTAL, FUNDING USES 42,910,406 47,558,112 Page 8

11 Exhibit III TOTAL RESOURCE SUMMARY - GENERAL FUND 2017/ /19 FINAL ALLOCATIONS CAMPUS BUDGET PLAN CHANGE $ $ $ % SUMMARY PERSONNEL COSTS SALARIES AND WAGES Faculty 57,890,809 59,173,310 1,282,501 Nonfaculty & Management 46,827,581 48,262,006 1,434,425 Temporary Help 648, ,000 0 Overtime 255, ,000 0 Shift p Differentials 150, ,000 0 Subtotal, Salaries and Wages 105,771, ,488,317 2,716, % BENEFITS 62,733,759 64,672,560 1,938,801 Subtotal, Personnel Costs 168,505, ,160,876 4,655, % OPERATING EXPENSE GENERAL OPERATING EXPENSE 10,705,133 10,754,004 48,872 FINANCIAL AID 24,781,918 24,908, ,701 UTIL/RISK POOL/OTHER 9,909,305 10,005,037 95,732 ENTERPRISE SYSTEMS 2,079,182 2,134,456 55,274 RESTRICTED STUDENT FEES 6,140,000 10,510,000 4,370,000 Subtotal, OEE 53,615,539 58,312,117 4,696, % GRADUATION INITIATIVE ,566,000 2,566,000 WORK STUDY 2,009,474 2,225, , % WORK STUDY MATCH -334, , % REDIRECTION REDIRECTED IN-Permanent Items 3,298,721 3,298,721 0 REDIRECTED OUT -525, ,278 _(7) -108,603 Subtotal, Redirection 2,773,046 2,664, , % Unallocated 0-98,750 _(6) Grand Total 226,569, ,495,926 12,025, % Page 9

12 Exhibit IV Permanent 2017/18 Baseline Adjustment Officers Centrally Managed Grand Util/Risk Pool/Other Enterprise Systems Base Budget Adjustments Restricted Student Fees Subtotal Total PRES PROVOST VPBF VPSA VPUA Subtotal Financial Aid Permanent Baseline Derivation 2017/18 Beginning Baseline 1,241, ,564,108 27,169,067 16,962,824 5,258, ,195,943 24,781,919 9,909,305 2,026,907-6,140,000 42,858, ,054,074 PERS Retirement Perm Adjmt_(1) ( a ) 10,765 1,096, , ,897 42,050 1,493,260 13,740-13,740 1,507, /18 Additional Compensation 24, , , , ,815 1,969,465 38,535 38,535 2,008,000 Subtotal Baseline Adjustments 35,737 1,993, , , ,865 3,462, , ,275 3,515,000 Final Baseline 2017/18 (to match Exhibit II) 1,277, ,557,773 27,869,242 17,549,107 5,404, ,658,668 24,781,919 9,909,305 2,079,182-6,140,000 42,910, ,569, % 15.3% 9.6% 3.0% ( a ) Permanent increase in retirement allocations based on PERS rate change from 26.73% in 2016/17 to 28.33% in 2017/18. Page 10

13 Exhibit V PERMANENT REDIRECTION Officer Full Year Cost Permanent - Redirect In CM Risk Pool Premiums 78,603 CM Space Budget 30,000 Subtotal, Redirect In 108,603 Permanent - Redirect Out Subtotal, Redirect Out 0 Net Redirection In<Out> 108,603 _(7) AA = Academic Affairs BF = Business & Finance CM = Centrally Managed ES = Enterprise Systems SA = Student Affairs UA = University Advancement Page 11

14 Exhibit VI Fee Revenue and Other Receipts 2017/18 Final Campus Budget Plan 2018/19 Budget Plan to CSU 2018/19 Campus Budget Plan Difference Tuition Fees State Tuition Fee $93,884,750 $94,725,000 $94,725,000 $840,250 Non-Resident Tuition Fee 4,381,000 4,381,000 3,421, ,000 Other Revenue - Undesignated Application Fee 1,000,000 1,100,000 1,100, ,000 Miscellaneous 157, , ,500 11,000 _(3) Miscellaneous-Fin Aid Portion of Fees 810,129 0 * 1,026, ,902 _(4) Federal Student Aid - Workstudy 854,462 0 * 854,462 0 Restricted Student Fees Health Services Fee 4,400,000 7,500,000 7,500,000 3,100,000 _(3) Augmented Health Services 250, , ,000 0 Graduate Business Fee 210, , ,000 0 Miscellaneous Course Fees 100, , ,000 0 Consolidated Course/Student Learning Fees 1,180,000 2,450,000 ** 2,450,000 1,270,000 _(3) Subtotal - Other Revenue $8,962,092 $11,778,500 $13,658,994 $4,696,902 Total $107,227,842 $110,884,500 $111,804,994 $4,577,152 * No longer submitted in campus budget figures to Chancellor's Office but still included in campus budget plan. ** Shown net of financial aid set-aside in prior years. 2018/19 State Support & Fees Nonresident 1% All Other Fees 6% Compensation Increase /15_(13) State Tuition Fees 40% State Support 53% Page 12

15 Chart I FTE & HEADCOUNT FTE Budget Actual Diff 2009/10 15,204 15, /11 14,582 14, /12 14,683 14, /13 14,730 14, /14 14,898 15, /15 15,147 15, /16 15,689 15, /17 16,006 16, /18 15,875 16, /19* 16,130 16,130 0 *projected FTE 16,500 16,000 15,500 15,000 14,500 14,000 FTE Enrollment Budget to Actual Budget Actual 13,500 Headcount Enrollment Budget to Actual 18,000 Headcount Budget Actual Diff 2009/10 15,677 16, /11 15,351 15, /12 15,710 15, /13 15,660 15, /14 16,025 16, /15 16,185 16, /16 16,775 16, /17 17,081 17, /18 16,964 17, /19* 17,236 17,236 0 *projected Headcount 17,500 17,000 16,500 16,000 15,500 15,000 14,500 14,000 13,500 Budget Actual Page 13

16 Chart II Ratio FTE to HEADCOUNT Ratio FTE to Headcount FTE to Headcount Fall Spring Annual 2009/ / / / / / / / / /19* * projected Ratio Fall Spring Annual The ratio of FTE to Headcount is a key variable in financial planning. As FTE enrollment estimates are made they are converted to individuals for fee revenue projections. The following chart regarding the ratio of Spring FTE to Fall FTE also plays a key role in projecting annual student fee revenues. Page 14

17 Chart III FALL to SPRING FTE FTE Fall Spring Ratio 2009/10 15,797 14, /11 15,007 14, /12 14,984 14, /13 15,257 14, /14 15,375 14, /15 16,246 15, /16 16,136 15, /17 16,340 15, /18 16,643 15, /19* 16,515 15, *Projected FTE 17,000 16,500 16,000 15,500 15,000 14,500 14,000 13,500 13,000 Fall to Spring FTE Ratio Fall Spring Ratio Ratio , The ratio of Fall FTE to Spring FTE is used to assist with the projection of annualized FTE. Once Fall FTE is Compensation determined Spring Increase FTE - can 2014/15_(13) be estimated. Coupling this estimate with the FTE/Headcount ratio in the previous chart allows for estimating annual fee revenue collections. Page 15

18 Chart IV FEES State Tuition Fees (Full-Time Undergraduates Only) $7,000 $6,000 $5,472 $5,472 $5,472 $5,472 $5,472 $5,472 $5,742 $5,742 $5,000 $4,000 $4,026 $4,335 $3,000 $2,000 $1,000 $2,200 Mandatory Campus Based Fees (Full-Time Undergraduates Only) $2,000 $1,876 $1,800 $1,600 $1,400 $1,310 $1,344 $1,364 $1,468 $1,500 $1,530 $1,550 $1,568 $1,606 $1,200 $1,000 $800 $600 $400 Total Fees (Full-Time Undergraduates Only) $8,500 $7,500 $6,836 $6,940 $6,972 $7,002 $7,022 $7,040 $7,348 $7,618 $6,500 $5,500 $5,336 $5,679 $4,500 $3,500 $2,500 $1,500 Page 16

19 Chart V Risk Pool 10-Year Premium History Fiscal Year 2018/ Series5 Series4 Series3 Series2 Series1 Property Vehicle Ins. UI_Disability Workers Comp Liability / / / / / / / / / /19 Risk Pool Premiums 2009/ / / / / / / / / /19 % Change Over 10 Years Average % Incr per Year Liability $ 608,182 $ 516,761 $ 559,745 $ 542,141 $ 515,048 $ 452,641 $ 524,436 $ 640,637 $ 737,059 $ 757, % 2.5% Workers Comp $ 1,072,779 $ 1,161,693 $ 1,148,573 $ 1,156,504 $ 1,167,653 $ 1,321,996 $ 1,358,833 $ 1,328,110 $ 1,229,320 $ 1,298, % 2.1% UI_Disability $ 342,890 $ 321,556 $ 391,180 $ 423,796 $ 445,613 $ 388,258 $ 392,204 $ 376,073 $ 415,830 $ 436, % 2.7% Vehicle Ins. $ 18,454 $ 18,454 $ 18,454 $ 27,959 $ 26,543 $ 28,359 $ 27,509 $ 33,796 $ 33,144 $ 27, % 5.0% Property $ 315,960 $ 383,928 $ 385,740 $ 339,640 $ 296,017 $ 310,394 $ 277,568 $ 286,116 $ 359,256 $ 320, % 0.1% Total Premiums $ 2,358,265 $ 2,402,392 $ 2,503,692 $ 2,490,040 $ 2,450,874 $ 2,501,648 $ 2,580,550 $ 2,664,732 $ 2,774,609 $ 2,840, % 2.0% Page 17

20 Appendix A-1 Overall Funding Summary Expenditure Plans Revenue Estimates CSU Operating Fund $ 238,495, % $ 238,495, % IRA $ 4,358, % $ 4,358, % Lottery $ 1,325, % $ 1,325, % Capital Outlay State Funded $ 85,633, % $ 85,633, % Non-State Funded $ 2,885,285 $ 2,885,285 State Enterprise Funds $ 88,518, % $ 88,518, % Housing $ 22,400, % $ 22,400, % Parking $ 1,400, % $ 1,400, % Continuing Education $ 5,678, % $ 5,678, % Auxiliary Organizations $ 29,478, % $ 29,478, % Associated Students $ 23,013, % $ 24,064, % University Foundation $ 7,788, % $ 11,454, % Research Foundation $ 39,329, % $ 38,901, % $ 70,131, % $ 74,420, % Total $ 432,308, % $ 436,596, % 2018/19 Expenditure Plan % by Funding Source CSU Operating Fund 0.3% 20.5% 6.8% 16.2% IRA Lottery Capital Outlay State Enterprise Funds 1.0% Auxiliary Organizations 55.2% 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 A-2 LOTTERY BUDGET 2017/ /19 FINAL FINAL BUDGET BUDGET CHANGE $ $ $ % The California Pre-Doctoral Program $ - $ - $ - 0.0% Interest Earnings $ 5,000 $ 5,000 $ - 0.0% CSU Scholarship Program for Future Scholars $ 30,000 $ 30,000 $ - 0.0% Teacher Recruitment Project (Teacher Diversity) $ 86,370 $ 86,370 $ - 0.0% Access & Academic Development $ 119,464 $ 119,464 $ - 0.0% Campus-Based programs $ 1,084,166 $ 1,084,166 $ - 0.0% Total Lottery Budget $ 1,325,000 $ 1,325,000 $ - 0% 2018/19 Lottery Budget Campus-Based programs 81.8% The California Pre- Doctoral Program 0.0% 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 A-3 CAPITAL OUTLAY PROGRAM 2018/19 CSU, CHICO State Funded Capital Projects Phase $ I. SYSTEMWIDE INFRASTRUCTURE & DEFERRED MAINTENANCE PROJECTS Science Replacement Building - 18/19 PWC $ 82,327,171 Main Switchgear - 18/19 APWCE $ 3,306,000 II. FUNDS FOR RENOVATION Beginning in 18/19 None Total, State Capital Outlay Program $ 85,633,171 Non-State Funded Capital Projects III. NON-STATE FUNDED PROJECTS University Village Upgrades PWC $ 2,885,285 Total, Non-State Funded Capital Projects $ 2,885,285 Key to Phase A = Acquisition P = Preliminary Plans W = Working Drawings C = Construction E = Group II Equipment Page 20

23 Continuing Education Revenue Fund CALIFORNIA STATE UNIVERSITY, CHICO Appendix A-4 Other Campus Funds Budgeted Expenditures & Revenue Expenditure $ 5,678,890 Revenue $ (5,678,890) Net Revenue $ - Housing Revenue Fund Expenditure $ 21,592,000 Transfer to Dorm Building Maint. Equip. Reserve $ 1,500,000 Operating Reserve $ (692,000) Revenue $ (22,400,000) Net Revenue $ - Parking Revenue Funds Baseline Parking Fines & Forfeiture Expenditure $ 1,200,000 Transfer to Construction & Repair $ - Revenue $ (1,200,000) Subtotal, Baseline Parking $ - Expenditure $ 200,000 Revenue $ (200,000) Total, Fines & Forfeiture $ - Combined Expenditure $ 1,400,000 Transfer to Construction $ - Revenue $ (1,400,000) Net Revenue $ - Student & Augmented Health Services Expenditure $ 7,750,000 Revenue $ (7,750,000) Net Revenue $ - Total Other Campus Funds Expenditure $ 36,420,890 Transfer to Construction $ - Transfer to Dorm Building Maint. Equip. Reserve $ 1,500,000 Operating Reserve $ (692,000) Revenue $ (37,228,890) Net Revenue $ - Page 21

24 Appendix A-5 Auxiliary Organizations Budget Expenditure Plan Estimate Revenue Estimate Sales & Services Federal Funds Revenue Over (Under) Expenditures Associated Students 23,013,080 23,919, ,000 1,051,657 University Foundation 7,788,776 11,454, ,665,385 Research Foundation 39,329,591 20,764,173 18,136,970 (428,448) Total Auxiliary Organizations 70,131,447 56,138,071 18,281,970 4,288,594 Page 22

25 Appendix B-1 SALARIES & BENEFITS Compensation Increases 2017/18 Baseline Prior Year Adjustment 2017/18 Retirement Increase Full - Year Cost 2017/18 Additional Compensation Full -Year Cost Subtotal 2017/18 Final Permanent Adjmts Including Reorgs 2018/19 Health & Dental Increase 2018/19 Faculty/Staff Full -Year Cost 2018/19 Baseline PRESIDENT PROVOST Nonfaculty Salaries $ 734,160 $ 24,020 $ 758,180 $ 136,152 $ 24, ,934 Benefits $ 328,265 $ 10,765 $ 952 $ 339,982 $ 51,228 $ 2,660 $ 9, ,974 PRESIDENT Total $ 1,062,425 $ - $ 10,765 $ 24,972 $ 1,098,162 $ 187,380 $ 2,660 $ 33,706 1,321,908 Faculty Salaries $ 56,839,091 $ 1,005,870 $ 57,844,961 $ 1,266,280 59,111,241 Nonfaculty Salaries $ 18,556,938 $ 350,290 $ 789,703 $ 19,696,931 $ 114,486 $ 655,252 20,466,669 Benefits $ 42,321,113 $ 700,926 $ 1,096,090 $ 107,872 $ 44,226,000 $ 64,343 $ 359,684 $ 1,046,757 45,696,784 PROVOST Total $ 117,717,142 $ 2,057,085 $ 1,096,090 $ 897,575 $ 121,767,892 $ 178,829 $ 359,684 $ 2,968, ,274,694 VP BUSINESS & FINANCE VP STUDENT AFFAIRS VP UNIVERSITY ADVANCEMENT CMS ENTERPRISE Nonfaculty Salaries $ 14,378,615 $ 1,874 $ 362,901 $ 14,743,390 $ 79,717 $ 321,522 15,144,629 Benefits $ 9,930,292 $ 1,009 $ 224,458 $ 112,816 $ 10,268,575 $ 50,520 $ 93,336 $ 157,430 10,569,861 VPBF Total $ 24,308,907 $ 2,884 $ 224,458 $ 475,717 $ 25,011,966 $ 130,237 $ 93,336 $ 478,952 25,714,491 Faculty Salaries $ 45,848 $ 45,848 $ 16,221 62,069 Nonfaculty Salaries $ 8,987,587 $ 282,401 $ 383,224 $ 9,653,211 $ (368,071) $ 305,145 9,590,285 Benefits $ 5,542,885 $ 281,715 $ 119,897 $ 83,162 $ 6,027,658 $ (228,091) $ 52,142 $ 164,961 6,016,670 VPSA Total $ 14,576,319 $ 564,116 $ 119,897 $ 466,386 $ 15,726,718 $ (596,162) $ 52,142 $ 486,327 15,669,025 Nonfaculty Salaries $ 2,929,786 $ 368 $ 98,717 $ 3,028,871 $ 82,716 $ 82,903 3,194,490 Benefits $ 1,823,197 $ 198 $ 42,050 $ 6,098 $ 1,871,543 $ 62,000 $ 15,593 $ 37,134 1,986,270 VPUA Total $ 4,752,983 $ 566 $ 42,050 $ 104,815 $ 4,900,413 $ 144,716 $ 15,593 $ 120,037 5,180,759 Nonfaculty Salaries $ 367,020 $ 37,435 $ 404,455 $ 26, ,346 Benefits $ 180,244 $ 13,740 $ 1,100 $ 195,084 $ 4,585 $ 14, ,467 CMS ENTERPRISE Total $ 547,264 $ - $ 13,740 $ 38,535 $ 599,539 $ - $ 4,585 $ 41, ,813 SUMMARY Faculty Salaries $ 56,884,939 $ 1,005,870 $ - $ - $ 57,890,809 $ - $ - $ 1,282,501 59,173,310 Nonfaculty Salaries $ 45,954,105 $ 634,933 $ - $ 1,696,000 $ 48,285,038 $ 45,000 $ - $ 1,416,315 49,746,353 Benefits $ 60,125,995 $ 983,848 $ 1,507,000 $ 312,000 $ 62,928,843 $ - $ 528,000 $ 1,430,184 64,887,027 Total $ 162,965,039 $ 2,624,650 $ 1,507,000 $ 2,008,000 $ 169,104,689 $ 45,000 $ 528,000 $ 4,129, ,806,689 Page 23

26 Appendix B-2 WORKSTUDY 2017/ /19 CHANGE $ $ $ % MATCHED WORKSTUDY Baseline Baseline PRESIDENT 11,000 11, % PROVOST 701, , % VPBF 211, , % VPSA 176, , % VPUA 39,793 39, % Subtotal, On-Campus 1,139,533 1,139, % JOB DEVELOPMENT 21,429 21, % Subtotal, Matched Workstudy 1,160,962 1,160, % WORKSTUDY, PROGRAM SPECIFIC (100% ) PRESIDENT DIVERSITY & TRIBAL RELATIONS 0 20,000 20,000 0% PROVOST AMERICA READS 59,812 59, % FINANCIAL AID FEE INCREASE 187, ,491 43,020 23% IRA FEE INCREASE 130, ,977 30,045 23% VPBF FINANCIAL AID FEE INCREASE 109, ,930 25,184 23% VPSA FINANCIAL AID FEE INCREASE 319, ,202 73,202 23% IRA ATHLETIC FEE INCREASE 37,716 46,371 8,655 23% IRA REC SPORTS FEE INCREASE 25,264 31,061 5, % JOB DEVELOPMENT 28,571 28, % VPUA 0 10,000 10,000 0% Subtotal, 100% Workstudy 898,512 1,114, ,903 24% TOTAL WORKSTUDY PRESIDENT 11,000 31,000 20,000 0% PROVOST 1,079,340 1,152,405 73,065 7% VPBF 321, ,315 25,184 8% VPSA 558, ,863 87,653 16% VPUA 39,793 49,793 10,000 0% 2,009,474 2,225, ,902 11% JOB DEVELOPMENT 50,000 50, % Total, Workstudy 2,059,474 2,275, ,902 10% MATCH REQUIREMENTS PRESIDENT 1,500 1,500 0 PROVOST 205, , % VPBF 61,977 61, % VPSA 53,324 53, % VPUA 11,850 11, % Total, Workstudy Match Requirement 334, , % Work Study % Distribution by Officer 29% 2% 1% PRESIDENT PROVOST VPBF VPSA VPUA $645,863 Work Study $ by Officer $49,793 $31,000 PRESIDENT PROVOST VPBF VPSA VPUA 16% 52% $346,315 $1,152,405 Page 24

27 Appendix B-3 RISK POOL PREMIUMS Premiums Campus Total Campus Total CSU Operating Fund Release Time Internal Service Funds (now Printshop - IRES) Enterprise (now Live Scan & Prometrics) Health Services Premiums Distribution of Risk Pool Premiums by Self Support IRA IRA - Athletics Continuing Education Housing Parking Lottery Auxiliaries Total Self Supporting Funds _5/ % Chg Liability _1/ $ 685,604 $ 713,145 $ 614,178 $ - $ 1,443 $ 591 $ 17,407 $ 13,525 $ - $ 15,737 $ 43,485 $ 2,200 $ 4,580 $ - $ 98, % Athletics Med/Liability _6/ $ 51,455 $ 44,463 $ - $ - $ - $ - $ - $ - $ 44,463 $ - $ - $ - $ - $ - $ 44, % Workers' Comp _2/ $ 1,229,320 $ 1,298,121 $ 1,166,941 $ - $ 1,717 $ 825 $ 37,379 $ 17,683 $ - $ 28,462 $ 42,503 $ 984 $ 1,625 $ - $ 131, % UI/Disability Insurance UI _2/ $ 274,614 $ 288,370 $ 259,229 $ - $ 382 $ 183 $ 8,304 $ 3,928 $ - $ 6,323 $ 9,442 $ 219 $ 361 $ - $ 29, % IDL _2/ $ 58,962 $ 61,915 $ 55,658 $ - $ 82 $ 39 $ 1,783 $ 843 $ - $ 1,358 $ 2,027 $ 47 $ 78 $ - $ 6, % NDI _2/ $ 82,254 $ 86,374 $ 77,646 $ - $ 114 $ 55 $ 2,487 $ 1,177 $ - $ 1,894 $ 2,828 $ 65 $ 108 $ - $ 8, % Subtotal $ 415,830 $ 436,659 $ 392,533 $ - $ 578 $ 277 $ 12,573 $ 5,948 $ - $ 9,574 $ 14,297 $ 331 $ 547 $ - $ 44, % Vehicle Insurance _3/ $ 33,144 $ 27,663 $ 25,521 $ - $ - $ - $ - $ - $ - $ - $ 1,989 $ 153 $ - $ - $ 2, % Property _4/ $ 359,256 $ 320,254 $ 267,963 $ - $ - $ - $ 2,362 $ - $ - $ 2,390 $ 46,172 $ 1,367 $ - $ - $ 52, % Net Premium $2,774,609 $2,840,305 $2,467,136 $ - $3,738 $1,694 $69,721 $37,157 $44,463 $56,163 $148,446 $5,035 $6,752 $ - $373, % Deductible Coverage $300,000 $300,000 $300,000 (self-supporting funds plan for deductible coverage within their individual budgets) Total Risk Pool Costs $3,074,609 $3,140,305 $2,767,136 $ - $3,738 $1,694 $69,721 $37,157 $44,463 $56,163 $148,446 $5,035 $6,752 $ - $ 373, % Distribution by Fund $ 3,074,609 $ 2,688,533 $ 29,393 $ 5,120 $ 5,680 $ 66,717 $ 35,276 $ 51,455 $ 50,187 $ 130,550 $ 5,156 $ 6,541 $ - $ 386,075 $ Change $65,696 $78,603 ($29,393) ($1,382) ($3,987) $3,004 $1,881 ($6,992) $5,976 $17,896 ($121) $211 $ - $ (12,906) % Change 2.1% 2.9% % -27.0% -70.2% 4.5% 5.3% -13.6% 11.9% 13.7% -2.3% 3.2% -3.3% _1/ Liability premiums are distributed based on prior-year Total Expenditures. _2/ Workers' Compensation, IDL, NDI, and Unemployment Insurance are distributed based on prior-year Total Compensation costs. _3/ Vehicle premiums are apportioned according to the number of insured vehicles. _4/ Property premiums are apportioned according to insured value of buildings. _5/ This amount represents the self-supporting funds prorata share of insurance premium expense and is reimbused/credited back to the CSU Operating Fund. _6/ Medical Liability insurance paid by Athletics Page 25

28 Appendix B-4 10-Year Campus-Based Fee Increase Revenue Baseline Year Total 2009/ / / / / / / / / /19 Fee Fee Type Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fixed CPI Fee Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Incr Driven Student Union $ $9.00 $5.00 $11.00 $6.00 $6.00 $3.00 $3.00 $8.00 $8.00 $ Student Activity $58.00 $2.00 $1.00 $2.00 $1.00 $1.00 $1.00 $0.00 $1.00 $1.00 $68.00 Consolidated Course Fee $0.00 $13.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $13.00 Student Learning Fee (C) $0.00 $10.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $4.00 $44.00 $82.00 IRA - Baseline $40.00 $1.00 $1.00 $1.00 $1.00 $1.00 $0.00 $0.00 $1.00 $1.00 $47.00 IRA - Athletics $84.00 $2.00 $1.00 $3.00 $2.00 $1.00 $1.00 $1.00 $2.00 $0.00 $2.00 $99.00 Health Services Fee $ $3.00 $2.00 $4.00 $2.00 $2.00 $1.00 $1.00 $3.00 $99.00 $0.00 $ Health Facilities Fee $3.00 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A $3.00 ID Card $2.00 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A $2.00 Per Semester $ $ Annual $1, $80.00 $28.00 $50.00 $32.00 $30.00 $20.00 $18.00 $38.00 $ $1, CPI 2.5% 2.7% 1.5% 3.0% 1.7% 1.5% 0.8% 0.7% 2.1% 2.1% Ratio FTE/Headcount: 94.12% Ratio Paying Individuals: 95.63% FTE (A) Headcount (B) Paying Headcount 15, % 95.63% 93.88% 95.33% 94.04% 95.33% 92.97% 95.65% 14,582 15,557 14,877 14,683 15,570 14,843 14,730 15,660 14,929 14,898 16,025 15, % 95.22% 15,147 16,185 15, % 94.88% 15,689 16,774 15, % 95.15% 15,911 17,017 16, % 95.57% 15,850 16,952 16, % 95.61% 16,130 17,251 16,415 (A) Source: Annual FTE projection (B) Reflects Actual FTE/Headcount through Spring Census. (C) For 2018/19, Student Learning Fee increases to $42 for Fall 2018 and to $82 for Spring 2019 CPI is from Bureau of Labor Statistics - CPI for all Urban Consumers (CPI-U) as of December each year. Page 26

29 Campus Budget Plan Footnotes _(1) _(2) _(3) _(4) _(5) _(6) _(7) Retirement benefit expenses in the prior year, 2017/18, were increased within each officer's line for the permanent increase related to the PERS retirement rate changes that went into effect on July 1, The Tier 1 PERS rate changed from 26.73% for 2016/17 to 28.33% for 2017/18. Additional funding offsets the increased PERS retirement cost to the campus. (Exhibit I & IV) Federal and Campus Workstudy revenue is not included in the budgeted fee revenue from the Chancellor's Office. This revenue is deducted from the Baseline /18 per Campus budget line to arrive at the 2017/18 beginning Chancelor's Office Baseline budget on Exhibit I. (Exhibit I) This line includes an adjustment to accurately align revenues expected to be received by the campus. It includes undesignated revenues which are available for general use, and designated revenue for specific programs. The 2018/19 undesignated revenue increases include $100,000 for Application Fees and $11,000 for Miscellaneous Fees. The 2018/19 increase of $3,100,000 is revenue designated for Health Services Fee, and the increase of $1,270,000 is revenue designated for Student Learning Fees. Tuition Fee revenues are increased by $840,250 and Non-Resident Tuition Fees are reduced by $960,000 to more accurately reflect campus tuition estimates based on expected student enrollment. (Exhibit I, II, III and VI) Campus revenue set aside for financial aid work study is expected to increase by $215,902 due to the campus based fee increases in 2018/19. (Exhibit I, II, VI and B-2) This line represents any permanent reassignments between officers. 2018/19 includes the permanent reassignment of $23,000 in salaries and benefits from VPSA to VPBF for Student Club/Org position, $178,829 in salaries and benefits from VPSA to VPAA for CRM (2) positions, $142,380 in salaries and benefits from VPSA to President's Office for Tribal Liaison, $88,093 in O&E from VPBF to VPAA for Farm OMP costs, $147,216 from VPSA to VPUA for salaries, benefits and O&E for FRES positions, $9,000 in O&E from VPSA to Enterprise for Astra costs, $107,237 in salaries and benefits from VPSA to VPBF for Title IX position, $80,000 in salaries and O&E for a Base Budget increase for the President's Office, $10,000 in O&E for Tribal Liaison for a Base Budget increase for the President's Office, and $12,871 in O&E from Central Space budget to VPUA for NSPR leases. (Exhibit II) Base budget adjustments to officers include the unallocated net budget changes from tuition fees, state support, enrollment changes, central costs, and internal adjustments. (Exhibit II and III) For 2018/19, fixed costs are redirected to address the increase in Risk Pool Premiums of $78,603. Details of the premium amounts are shown on Appendix B-3. The Central Space budget increased by $30,000 for the use of Whitney Hall, and decreased by $12,871 for the internal reallocation to VPUA for NSPR leases. See Exhibit V for detail of this permanent redirect of funds. (Exhibit II and III) Page 27