2012-13 OPERATING FUND ADMINISTRATION AND BUSINESS AFFAIRS 8. 2012-13 OPERATING FUND ADMINISTRATION AND BUSINESS AFFAIRS
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Administration and Business Affairs Operating Fund Summary for 2012-13 FTE $ Amount Prior Year Carry Forward Balance $3,896,074 Sources (Budget) Initial Allocations $12,307,205 Prior Year Encumbrance Allocations $1,149,741 One-Time Allocations from University Reserves $71,770 Centrally Funded Compensation Increases $31,214 CO Cash Posting Orders $5,692 Release Time ($850) Benefits Allocations $7,778,716 Miscellaneous Budget Transfers $7,000 Revenue from Various Sources $4,510,799 Total Sources (Budget) $25,861,288 Uses (Expenditures) by Program Center Budget Planning and Admin 4.00 $431,254 Business Admin Services 9.97 $827,212 Facilities Services 154.16 $16,085,931 Financial Services 53.06 $4,577,971 Public Safety 37.86 $4,010,304 Risk Management Services 11.04 $1,159,891 VP's Office - ABA 6.31 $846,710 Total Uses (Expenditures) by Program Center 276.40 $27,939,273 Uses (Expenditures) by Expense Type MPP Salaries 34.36 $3,292,249 Staff Salaries 242.04 $11,453,080 Student Asst Salaries $300,474 Benefits $7,778,716 Operating Expenses $5,114,754 Total Uses (Expenditures) by Expense Type 276.40 $27,939,273 Budget Balance Available Prior Year Carry Forward Balance $3,896,074 Total Sources (Budget) $25,861,288 Total Uses (Expenses) ($27,939,273) Year-End Encumbrances ($1,772,940) Budget Balance Available $45,149 166
Administration Business Affairs Uses (Expenditures) by Program Center and Expense Type 12 13 Uses (Expenditures) by Program Center Financial Services 16.4% Public Safety 14.4% Facilities Services 57.6% Risk Management Services 4.2% VP's Office ABA 3.0% Business Admin Services 3.0% Budget Planning and Admin 1.5% 12 13 Uses (Expenditures) by Expense Type Operating Expenses 18.3% MPP Salaries 11.8% Benefits 27.8% Staff Salaries 40.993% Student Asst Salaries 1.1% 167
Administration and Business Affairs Operating Fund Summary by Program Center, Department and Expense Type 2012-13 Program Center Department MPP Salaries FTE Staff Salaries FTE Student Asst Salaries Benefits Operating Expenses 1213 Expenses Budget Planning and Admin 117,000 1.00 162,598 3.00 129,107 22,548 431,254 Budget Planning & Admin 117,000 1.00 162,598 3.00 129,107 22,548 431,254 Business Admin Services 260,526 2.98 279,949 6.99 5,388 276,088 5,260 827,212 Business and Admin Svcs 189,570 1.98 101,292 2.00 118,171 5,260 414,293 Mail Services 70,956 1.00 178,657 4.99 5,388 157,918 412,919 Reprographic Services 0 0 Facilities Services 1,167,729 13.47 6,443,080 140.69 81,430 4,136,622 4,257,070 16,085,931 Bldg Trades Electrical 251,835 251,835 Bldg Trades Lockshop 66,372 66,372 Bldg Trades Metal 18,186 18,186 Bldg Trades MultiCraft 56,181 56,181 Bldg Trades Paint 24,694 24,694 Bldg Trades Plumbing 101,113 101,113 Building Maintenance Trades 11,864 0.14 1,705,662 25.02 816,185-303,671 2,230,040 Campus Conservation 50,542 4.00 45,323 7,938 103,803 Custodial Services 131,232 2.00 1,949,150 59.91 1,533,063 500,551 4,113,995 Customer Service Center 149,355 2.74 189,335 5.31 172,387 8,658 519,735 Energy Management 196,928 2.72 93,989 725 291,642 Engineering Services 95,208 1.00 866,879 13.84 501,732 264,729 1,728,548 Fac Mgmt-Cap Outlay 421 421 Fac Mgmt-Union 2,175 2,175 Facilities Planning 195,275 2.13 178,644 3.00 171,140-102,399 442,659 Facilities Services 523,595 4.46 245,575 5.65 81,430 283,691 91,066 1,225,358 FM Work Orders 280,567 3.87 47,819 467,887 796,274 Grounds Maintenance 61,200 1.00 604,647 14.50 376,407 168,468 1,210,722 Hornet Stadium-FM 59,061 59,061 Improve Univ Facilities 1,315,197 1,315,197 IRT Chargeback 0 0 Maintenance Contract 222,288 222,288 Special Repair 790,369 790,369 Transportation Maintenance 175,152 2.88 94,886 144,964 415,002 Utility/Hazwaste 100,262 100,262 Financial Services 747,300 8.00 2,018,599 45.06 38,802 1,444,758 328,512 4,577,971 Accounting Services 200,004 2.00 584,800 11.83 370,307 17,910 1,173,021 Accounts Payable 63,300 1.00 217,491 5.38 189,667 13,616 484,073 Financial Services 136,500 1.00 50,211 1.00 80,730 16,931 284,372 Procurement Services 105,324 1.00 346,704 7.01 4,038 241,650 21,795 719,511 168
Administration and Business Affairs Operating Fund Summary by Program Center, Department and Expense Type 2012-13 Program Center Department MPP Salaries FTE Staff Salaries FTE Student Asst Salaries Benefits Operating Expenses 1213 Expenses Receiving & Shipping 158,292 4.00 1,846 77,714 4,956 242,807 Student Fin Services Center 242,172 3.00 578,281 13.61 8,465 439,437 186,174 1,454,529 Ticket Office 82,820 2.22 24,452 45,254 67,130 219,656 Public Safety 395,295 3.56 1,840,658 34.31 174,053 1,195,769 404,530 4,010,304 Public Safety 395,295 3.56 1,839,275 34.28 4,550 1,195,494 404,452 3,839,065 Public Safety Cadet Program 1,382 0.02 169,503 275 78 171,239 Risk Management Services 261,364 3.04 489,696 8.00 801 369,676 38,354 1,159,891 Risk Management Services 258,588 3.00 285,960 4.00 272,997 37,610 855,155 Space Management 2,776 0.04 203,736 4.00 801 96,679 744 304,736 VP's Office - ABA 343,035 2.31 218,501 4.00 226,695 58,479 846,710 Auditing Services 107,230 1.07 67,140 1.00 74,346 4,607 253,324 Space Rental 19,213 19,213 Vice President for Admin 235,805 1.24 151,361 3.00 152,349 34,659 574,173 Grand Total 3,292,249 34.36 11,453,080 242.04 300,474 7,778,716 5,114,753 27,939,273 The CSU system-wide payroll distribution software has a known issue where the calculated FTE is not always accurate when a payroll reduction occurs. Occasionally, the FTE is posted as a positive rather than a negative value for a reduction in payroll, thereby inflating the total FTE amount. 169
2012-13 Miscellaneous Student Fees Miscellaneous Student Fees Fee Level 3 Per Student 2012-13 Actuals 6/30/2013 Min Max Revenue 1 Expense Fund Equity 2 Administration & Business Affairs Financial Services $373,759 ($387,772) $8,159 MS030 Re-Enrollment Fee $100 $100 $63,204 ($71,240) $5,610 TS004 Reg Fee/Tuition Inst $33 $33 $310,556 ($316,533) $2,549 Public Safety $25,870 ($18,234) $21,239 MC004 Public Safety Service Fees $5 $260 $25,870 ($18,234) $21,239 Total $399,629 ($406,007) $29,397 Notes: 1 Prior year revenue includes allowance for uncollectibles posted to global dept ID's 2 Fund equity (aka retained earnings) reflects net worth and does NOT equal cash (includes receivables and payables); equity is POST-CLOSE (as of 7/01/2013) so net revenue and expense from 2012-13 are reflected in fund equity 3 Fee level information provided by Gina Curry, University Bursar Program center determined by dept ID used for majority of transactions The natural accounting values for revenues and fund equity are credits, while expense normally appears as a debit. These values have been reversed for the purpose of this report. 170
Budgets (excluding carryover) vs Expenses Carryover Budgets from Prior Year $35,000,000 Budgets (excl carryover) $6,000,000 $30,000,000 Expenses $5,000,000 $25,000,000 $4,000,000 $20,000,000 $15,000,000 $3,000,000 $10,000,000 $2,000,000 $5,000,000 $1,000,000 $0 2009/2010 2010/2011 2011/2012 2012/2013 $0 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014 Fiscal Year Fiscal Year Budgets in the above graph only include new amounts for the fiscal year. These are listed as Initial Baseline and Misc Budget Entries in the below table. Budgets in the above graph only include carryover amounts from the prior fiscal year. These are listed as Prior Year Carryover and Prior Year Encumbrances in the below table. Description 2009/2010 % 2010/2011 % 2011/2012 % 2012/2013 % 2013/2014 Prior Year Carryover 1,659,360 94% 1,557,998 224% 3,491,422 112% 3,896,074 1% 45,149 Prior Year Encumbrances 862,740 140% 1,209,415 169% 2,038,502 56% 1,149,741 154% 1,772,940 Initial Baseline 14,352,009 99% 14,256,769 95% 13,595,988 91% 12,307,205 112% 13,832,847 Misc Budget Entries 9,959,526 156% 15,503,495 95% 14,747,656 84% 12,404,341 Year End Budget 26,833,635 121% 32,527,677 104% 33,873,568 88% 29,757,362 Year End Expenditures (24,066,222) 112% (26,998,188) 107% (28,827,752) 97% (27,939,273) Year End Encumbrances (1,209,415) 169% (2,038,067) 56% (1,149,741) 154% (1,772,940) Budget Balance Available 1,557,998 224% 3,491,422 112% 3,896,075 1% 45,149 171