6. 2012-13 OPERATING FUND DIVISIONAL ALLOCATIONS 2012-13 OPERATING FUND DIVISIONAL ALLOCATIONS
Sources (Budget) derived from CFS Scenarios 2012-13 Budget Info Initial Allocations $115,040,972 Prior Year Carry Forward Balance $17,813,955 Prior Year Encumbrance Allocations $2,392,455 One-Time Allocations from University Reserves $5,648,956 Centrally Funded Compensation Increases $430,289 CO Cash Posting Orders $781,037 Release Time $1,059,959 Benefits Allocations $54,493,305 Miscellaneous Budget Transfers $411,592 Revenue from Various Sources $10,175,692 Total Sources (Budget) $208,248,212 Uses (Expenditures) by Division 2012-13 FTE 2011-12 Expenses Academic Affairs 1,250.86 123,838,914 Administration & Business Affairs 276.40 27,939,273 Athletics 75.00 5,847,040 Human Resources 36.74 3,192,395 Information Resources & Technology 80.40 9,916,557 President's Office 0.00 1,380,608 Public Affairs and Advocacy 16.91 1,923,647 Planning, Enrollment, Management & Student Affairs 154.68 13,226,243 University Advancement 31.02 3,471,119 Restricted Balances 65.29 3,081,231 Total Uses (Expenditures) by Division 1,987.30 $193,817,027 Uses (Expenditures) by Expense Type 2012-13 FTE 2012-13 Expenses MPP Salaries 139.66 $15,126,089 Faculty Salaries 972.26 $68,653,698 Staff Salaries 875.38 $39,979,432 Student Assistant Salaries $2,779,547 Benefits $55,115,332 Operating Expenses $12,162,929 Total Uses (Expenditures) by Expense Type 1,987.30 $193,817,027 Budget Balance Available 2012-13 Total Sources (Budget) $208,248,212 Total Uses (Expenses) ($193,817,027) Year-End Encumbrances ($3,785,416) Budget Balance Available $10,645,768 146
12-13 Uses (Expenditures) by Division Administration & Business Affairs 14.4% Athletics 3.0% Human Resources 1.5% Academic Affairs 63.9% Restricted Balances 1.6% University Advancement 1.8% Information Resources & Technology 5.1% President's Office 0.7% Public Affairs and Advocacy 1.0% Planning, Enrollment, Management & Student Affairs 6.8% 12-13 Uses (Expenditures) by Expense Type Operating Expenses 6.3% MPP Salaries 7.8% Benefits 28.4% Faculty Salaries 35.4% Student Asst Salaries 1.4% Staff Salaries 20.6% 147
Academic Affairs Administration & Business Affairs Athletics Human Resources Information Resources & Technology President's Office Public Affairs and Advocacy Planning, Enrollment, Management & Student Affairs University Advancement SOURCES Initial Allocations $77,117,065 12,307,205 2,334,910 1,604,643 5,971,913 939,762 1,145,782 8,120,693 2,458,999 3,040,000 115,040,972 Prior Year Carry Forward Balance $9,400,839 $3,896,074 $600,823 $766,360 $689,557 ($235,344) $1,567,007 $124,936 $1,003,703 17,813,955 Prior Year Encumbrance Allocations 874,658 1,149,741 64,629 152,324 7,800 605 91,182 26,970 24,546 2,392,455 One-Time Allocations 4,907,594 71,770 20,833 42,564 171,116 235,344 109,548 90,187 5,648,956 Compensation Increases 283,018 31,214 1,528 2,580 111,388 561 430,289 Other On-Campus Allocations (Misc, CPOs) 415,628 5,692 145,141 25,000 35,000 8,900 145,676 781,037 Release Time 1,039,719 (850) 21,090 1,059,959 Benefits Allocations 35,171,682 7,778,716 1,802,169 948,758 2,774,908 312,966 537,632 4,219,854 948,639 (2,019) 54,493,305 Miscellaneous Budget Transfers 719,215 7,000 (68,984) 19,268 103 19,160 (284,170) 411,592 Alternate Fund Allocations 2,019,993 4,510,799 1,709,962 404,530 1,225,571 2,100 276,991 16,204 9,542 10,175,692 TOTAL SOURCES 131,949,411 29,757,362 5,847,040 3,645,743 11,081,360 2,077,216 1,740,388 14,526,756 3,685,656 3,937,279 208,248,212 Restricted Balances Total EXPENSE TYPE (FTE) MPP Salaries 31.66 34.36 8.70 10.57 12.72 6.87 17.98 10.95 5.85 139.66 Faculty Salaries 933.64 36.70 1.92 972.26 Staff Salaries 285.56 242.04 29.60 26.17 67.68 10.04 134.78 20.07 59.44 875.38 TOTAL EXPENSES (FTE) 1,250.86 276.40 75.00 36.74 80.40 0.00 16.91 154.68 31.02 65.29 1,987.30 EXPENSE TYPE ($) MPP Salaries 3,856,004 3,292,249 759,093 1,059,297 1,434,593 687,667 734,696 1,638,249 1,121,876 542,365 15,126,089 Faculty Salaries 66,373,256 2,171,182 109,260 68,653,698 Staff Salaries 12,753,201 11,453,080 1,019,940 1,023,408 4,605,737 204,226 505,109 6,006,404 941,766 1,466,561 39,979,432 Student Assistant Salaries 1,483,770 300,474 94,656 42,400 207,218 16,227 23,232 525,583 75,288 10,699 2,779,547 Benefits 35,171,735 7,778,716 1,802,169 948,758 2,774,908 312,966 537,632 4,219,861 948,639 619,948 55,115,332 Operating Expenses 4,200,948 5,114,754 118,532 894,101 159,522 122,978 726,886 383,550 441,658 12,162,929 TOTAL EXPENSES ($) 123,838,914 27,939,273 5,847,040 3,192,395 9,916,557 1,380,608 1,923,647 13,226,243 3,471,119 3,081,231 193,817,027 BUDGET BALANCE AVAILABLE Total Sources (Budget) 131,949,411 29,757,362 5,847,040 3,645,743 11,081,360 2,077,216 1,740,388 14,526,756 3,685,656 3,937,279 208,248,211 Total Uses (Expenses) (123,838,914) (27,939,273) (5,847,040) (3,192,395) (9,916,557) (1,380,608) (1,923,647) (13,226,243) (3,471,119) (3,081,231) (193,817,027) Year-End Encumbrances (1,477,501) (1,772,940) (118,621) (214,237) (3,991) (36,377) (68,656) (21,457) (71,636) (3,785,416) BUDGET BALANCE AVAILABLE 6,632,996 45,149-334,727 950,566 692,617 (219,636) 1,231,857 193,080 784,412 10,645,768 148
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Academic Affairs Administration & Business Affairs Athletics Human Resources Information Resources & Technology President's Office Public Affairs and Advocacy Planning, Enrollment, Management & Student Affairs University Advancement Restricted Balances MPP Salaries Faculty Salaries Staff Salaries Student Assistant Salaries Benefits Operating Expenses 149
CAMPUS DIVISION Description 2009/2010 % 2010/2011 % 2011/12 % 2012/13 % 2013/14 Academic Affairs Prior Year Carryover 8,948,765 137% 12,219,923 108% 13,166,364 71% 9,400,839 71% 6,632,996 Prior Year Encumbrances 1,203,717 73% 881,336 122% 1,076,371 81% 874,658 169% 1,476,786 Initial Baseline 90,042,688 102% 92,193,283 91% 84,223,061 92% 77,117,065 107% 82,596,590 Misc Budget Entries 40,895,890 92% 37,559,264 102% 38,478,686 116% 44,556,849 Year End Budget 141,091,060 101% 142,853,806 96% 136,944,482 96% 131,949,411 Year End Expenditures (127,989,801) 100% (128,611,071) 98% (126,674,468) 98% (123,838,914) Year End Encumbrances (881,336) 122% (1,076,371) 82% (880,289) 168% (1,477,501) Budget Balance Available 12,219,923 108% 13,166,364 71% 9,389,725 71% 6,632,996 Administration & Business Affairs Prior Year Carryover 1,659,360 94% 1,557,998 224% 3,491,422 112% 3,896,074 1% 45,149 (includes Special Projects) 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 Athletics Prior Year Carryover n/a (288,086) n/a - n/a - n/a - Prior Year Encumbrances - n/a - n/a - n/a - n/a Initial Baseline 2,749,442 104% 2,866,112 90% 2,589,065 90% 2,334,910 114% 2,651,656 Misc Budget Entries 1,784,662 194% 3,453,933 87% 3,003,859 117% 3,512,130 Year End Budget 4,534,104 133% 6,031,959 93% 5,592,924 105% 5,847,040 Year End Expenditures (4,822,190) 125% (6,031,959) 93% (5,592,924) 105% (5,847,040) Year End Encumbrances - n/a - n/a n/a - Budget Balance Available (288,086) 0% - n/a - n/a - Human Resources Prior Year Carryover 186,383 146% 272,565 142% 385,710 156% 600,823 56% 334,727 Prior Year Encumbrances 69,218 105% 72,513 86% 62,708 103% 64,629 184% 118,621 Initial Baseline 1,636,586 112% 1,826,399 96% 1,761,405 91% 1,604,643 109% 1,750,018 Misc Budget Entries 1,046,677 124% 1,302,795 122% 1,594,631 86% 1,375,648 Year End Budget 2,938,864 118% 3,474,272 110% 3,804,454 96% 3,645,743 Year End Expenditures (2,593,786) 117% (3,025,854) 104% (3,139,002) 102% (3,192,395) Year End Encumbrances (72,513) 86% (62,708) 103% (64,629) 184% (118,621) Budget Balance Available 272,565 142% 385,710 156% 600,823 56% 334,727 Information Resources & Technology Prior Year Carryover 316,240 205% 647,325 1% 7,139 10735% 766,360 124% 950,566 Prior Year Encumbrances 518,014 138% 712,359 110% 782,183 19% 152,324 141% 214,237 Initial Baseline 6,902,400 102% 7,055,662 94% 6,635,459 90% 5,971,913 110% 6,573,359 Misc Budget Entries 3,403,753 129% 4,401,607 98% 4,302,382 97% 4,190,763 Year End Budget 11,140,407 115% 12,816,953 91% 11,727,163 94% 11,081,360 Year End Expenditures (9,780,723) 123% (12,027,631) 90% (10,808,480) 92% (9,916,557) Year End Encumbrances (712,359) 110% (782,183) 19% (152,324) 141% (214,237) Budget Balance Available 647,325 1% 7,139 10735% 766,360 124% 950,566 150
CAMPUS DIVISION Description 2009/2010 % 2010/2011 % 2011/12 % 2012/13 % 2013/14 President's Office Prior Year Carryover 570,397 112% 641,451 105% 674,768 102% 689,557 100% 692,617 Prior Year Encumbrances 4,402 296% 13,048 34% 4,374 178% 7,800 51% 3,991 Initial Baseline 874,282 101% 878,697 95% 834,762 113% 939,762 108% 1,014,078 Misc Budget Entries 169,651 157% 266,651 129% 345,219 127% 440,097 Year End Budget 1,618,732 111% 1,799,847 103% 1,859,123 112% 2,077,216 Year End Expenditures (964,233) 116% (1,120,705) 104% (1,161,765) 119% (1,380,608) Year End Encumbrances (13,048) 34% (4,374) 178% (7,800) 51% (3,991) Budget Balance Available 641,451 105% 674,768 102% 689,557 100% 692,617 Public Affairs & Advocacy Prior Year Carryover 103,930 213% 221,486 94% 208,627-113% (235,344) 93% (219,636) Prior Year Encumbrances 2,299 143% 3,279 117% 3,831 16% 605 6013% 36,377 Initial Baseline 342,247 242% 827,509 95% 789,758 145% 1,145,782 119% 1,363,071 Misc Budget Entries 142,629 334% 477,003 58% 276,336 300% 829,344 Year End Budget 591,105 259% 1,529,277 84% 1,278,552 136% 1,740,388 Year End Expenditures (366,340) 359% (1,316,819) 115% (1,513,292) 127% (1,923,647) Year End Encumbrances (3,279) 117% (3,831) 16% (605) 6013% (36,377) Budget Balance Available 221,486 94% 208,627-113% (235,345) 93% (219,636) Planning, Enrollment Management Prior Year Carryover 1,139,514 148% 1,684,497 124% 2,084,108 75% 1,567,007 79% 1,231,857 and Student Affairs Prior Year Encumbrances 163,552 123% 200,637 52% 104,656 87% 91,182 76% 69,371 Initial Baseline 9,112,243 107% 9,754,360 91% 8,866,269 92% 8,120,693 131% 10,602,108 Misc Budget Entries 5,085,072 100% 5,081,276 90% 4,586,687 104% 4,747,874 Year End Budget 15,500,381 108% 16,720,770 94% 15,641,720 93% 14,526,756 Year End Expenditures (13,615,247) 107% (14,532,006) 96% (13,983,531) 95% (13,226,243) Year End Encumbrances (200,637) 52% (104,656) 87% (91,182) 75% (68,656) Budget Balance Available 1,684,497 124% 2,084,108 75% 1,567,007 79% 1,231,857 University Advancement Prior Year Carryover 79,318 202% 160,215 5% 7,322 1706% 124,936 155% 193,080 Prior Year Encumbrances 343,490 42% 145,130 41% 58,809 46% 26,970 80% 21,457 Initial Baseline 3,539,180 89% 3,139,881 89% 2,797,532 88% 2,458,999 113% 2,787,447 Misc Budget Entries 1,113,136 97% 1,082,696 114% 1,237,298 87% 1,074,751 Year End Budget 5,075,124 89% 4,527,922 91% 4,100,961 90% 3,685,656 Year End Expenditures (4,769,779) 94% (4,461,356) 89% (3,949,054) 88% (3,471,119) Year End Encumbrances (145,130) 41% (59,244) 46% (26,970) 80% (21,457) Budget Balance Available 160,215 5% 7,322 1706% 124,936 155% 193,080 Total Campus Divisions Prior Year Carryover 13,003,907 132% 17,117,374 117% 20,025,460 84% 16,810,252 59% 9,861,356 Prior Year Encumbrances 3,167,432 102% 3,237,717 128% 4,131,434 57% 2,367,909 157% 3,713,780 Initial Baseline 129,551,077 103% 132,798,672 92% 122,093,299 92% 112,000,972 110% 123,171,174 Misc Budget Entries 63,600,996 109% 69,128,720 99% 68,572,754 107% 73,131,797 Year End Budget 209,323,412 106% 222,282,483 97% 214,822,947 95% 204,310,932 Year End Expenditures (188,968,321) 105% (198,125,589) 99% (195,650,268) 97% (190,735,796) Year End Encumbrances (3,237,717) 128% (4,131,434) 57% (2,373,540) 156% (3,713,780) Budget Balance Available 17,117,374 117% 20,025,460 84% 16,799,139 59% 9,861,356 Notes: Beginning encumbrances sometimes differ from previous end of year balances, due to departments moving between divisions. 151
2013/14 2012/13 2011/12 2010/11 2009/10 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Academic Affairs Initial Baseline Athletics Initial Baseline Information Resources & Technology Initial Baseline Public Affairs & Advocacy Initial Baseline University Advancement Initial Baseline Administration & Business Affairs Initial Baseline Human Resources Initial Baseline President's Office Initial Baseline Planning, Enrollment, Management & Student Affairs Initial Baseline CAMPUS DIVISIONS Description 2009/10 2010/11 2011/12 2012/13 2013/14 Academic Affairs Initial Baseline 90,042,688 92,193,283 84,223,061 77,117,065 82,596,590 Administration & Business Affairs Initial Baseline 14,352,009 14,256,769 13,595,988 12,307,205 13,832,847 Athletics Initial Baseline 2,749,442 2,866,112 2,589,065 2,334,910 2,651,656 Human Resources Initial Baseline 1,636,586 1,826,399 1,761,405 1,604,643 1,750,018 Information Resources & Technology Initial Baseline 6,902,400 7,055,662 6,635,459 5,971,913 6,573,359 President's Office Initial Baseline 874,282 878,697 834,762 939,762 1,014,078 Public Affairs & Advocacy Initial Baseline 342,247 827,509 789,758 1,145,782 1,363,071 Planning, Enrollment, Management & Student Affairs Initial Baseline 9,112,243 9,754,360 8,866,269 8,120,693 10,602,108 University Advancement Initial Baseline 3,539,180 3,139,881 2,797,532 2,458,999 2,787,447 152
Including University Wide costs Excluding University Wide costs 300 160 University Wide (incl tuition discounts) Center for Calif Studies 250 140 University Advancement 120 Planning, Enrollment, Management & Student Affairs Public Affairs and Advocacy President's Office Information Resources & Technology Dollars (Millions) 200 150 100 Dollars (Millions) 100 80 60 Human Resources 40 Athletics 50 20 Administration & Business Affairs - 2010/11 2011/12 2012/13 2013/14-2010/11 2011/12 2012/13 2013/14 Fiscal Year Fiscal Year Note: The above graphs are identical, except the left graph includes University Wide costs while the right graph does not. The variance in University Wide costs is driven mostly by changes in tuition fee discounts (e.g. State University Grants) which must accompany student fee increases. 153
Division Configuration Changes by Fiscal Year That Affect Baseline Allocations 2008/09 to 2013/14 Academic Affairs 2008/2009 Received enrollment growth funding for 54 Non-Resident FTES 2009/2010 Received enrollment growth funding for 12 Non-Resident FTES 2010/2011 Global Education moved from Academic Affairs to Student Affairs 2013/14 SASEEP-Student Academic Success and Educational Equity Programs, CAMP-College Assistance Migrants Programs, FSMP-Faculty Student Mentor Program, SAS-Student Academic Success, Summer Bridge Program, PARC-Peer and Academic Resource Center, EOP-Educational Opportunity Program Administration, EOP-Educational Opportunity Program Outreach, SSWD-Services to Students with Disabilities and Guardian Scholars Program moved from Academic Affairs to Student Affairs (renamed PEMSA) Center for California Studies 2009/2010 Reduction per Budget Act of 2009 Administration & Business Affairs (ABA) 2008/2009 Moved four AUEs to baseline; CO allocation for new space 2009/2010 Received allocation for deferred maintenance expenses 2011/2012 Moved one AUE to baseline; CO allocation for new space (Del Norte Hall); Photocopy moved from ABA to IRT (however Photocopy is self-supporting, no effect on ABA s baseline); Ticket Office moves to ABA from University Advancement Athletics 2008/09 Moved position to Student Affairs and added funding for a new position in 2008/09 Human Resources No changes Information Resources & Technology (IRT) 2008/2009 Moved three AUEs to baseline 2011/2012 Photocopy moved to IRT from ABA (however Photocopy is self-supporting, no effect on IRT s baseline) President's Office 2011/2012 moved position to President s Office from PA&A Public Affairs and Advocacy (PA&A; renamed from Governmental and Civic Affairs in 2011/12) 2008/2009 Additional funding to make unit whole plus funding for new position in 2008/09 2010/2011 Public Affairs and Visitor s Center moved from University Advancement to PA&A 2011/2012 Moved position from PA&A to President s Office 2012/2013 Received permanent augmentation to baseline Planning, Enrollment, Management and Student Affairs (PEMSA; renamed from Student Affairs in 2013/14) 2008/2009 Moved position from Athletics, additional funding from prior year commitment and funding for CMS backfill positions 2009/2010 Received allocations for enrollment planning, recruitment/enrollment personnel and operating expenses support, structural deficit allocation, and enrollment management 2010/2011 Global Education moved from Academic Affairs to Student Affairs 2013/14 SASEEP-Student Academic Success and Educational Equity Programs, CAMP-College Assistance Migrants Programs, FSMP-Faculty Student Mentor Program, SAS-Student Academic Success, Summer Bridge Program, PARC-Peer and Academic Resource Center, EOP-Educational Opportunity Program Administration, EOP-Educational Opportunity Program Outreach, SSWD-Services to Students with Disabilities and Guardian 154
Scholars Program moved from Academic Affairs to PEMSA University Advancement 2008/2009 Moved one AUE to baseline 2010/2011 Public Affairs and Visitor s Center moved from University Advancement to PA&A 2011/2012 Ticket Office moves from University Advancement to ABA 155