Session October 8, 2012 Source: Office of Budget & Resource - PowerPoint PPT Presentation

Budget Information Session October 8, 2012 Source: Office of Budget & Resource Planning

CSU Budget Cycle Review Governor’s • Hearings BOT Adopt Legislative Enrollment, Support • May Revise Preliminary Analyst Cost Increases, Budget • Budget Budget Review Other Variables Adopted July - August September - December - January February May-July November

Fresno State Budget Cycle Current Governor’s Budget Fiscal Year CSU Budget Allocation Fresno State Allocation Fresno State Fiscal Planning Process Level A Distribution – as approved by the President Academic Calendar/Fiscal Planning January – Governor’s Budget September - October November - Potential Adjustments Aug -Sept June – July Revisions January February - April May Revise

State Appropriations Example: If Proposition 30 does not pass, our campus will experience a permanent cut of approximately $13.2 million. If it does pass , our campus will experience an immediate “one - time” cut of approximately $9.2 million in 2012/13, due to the tuition fee increase “rollback” that is mandated with it’s passage. In 2013/14, the CSU system will receive an additional allocation of $125 million to offset the $132 million loss to the student tuition “rollback”. Our campus share of the ongoing permanent shortfall will be approximately $400,000. Source: Office of Budget & Resource Planning

Level A Allocation – Historical View Note: The Level A split between Administrative Services and Plant Operations, documented on previous Budget Books and handouts has been revised effective October 5, 2012, due to transposition errors. Source: Office of Budget & Resource Planning

State Appropriations Source: Office of Budget & Resource Planning

Level A Allocation – Divisions & Central $250 90% In 80% $83 $85 $96 $97 $105 79% 78% 77% $200 $75 $90 70% 72% $71 68% $36 $34 $38 $49 $57 60% 63% 63% 62% 62% $150 57% 56% 56% 50% 53% $127 $131 $125 $121 $120 $128 $137 $139 $114 $128 $123 $120 $120 40% $100 30% 20% $50 Centrally Managed Resources Division Budget 10% % of Division to Total Level A $- 0% 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Source: Office of Budget & Resource Planning

Chang nge in Stude udent nt Fee Tuit ition ion $12,000 40% $11,160 State University Tuition 35.8% Nonresident Tuition Fees $10,170 % Change of SUF 32.1% $9,000 30% 29.4% $8,460 $7,380 $5,970 $6,000 20% $5,472 $4,026 $4,230 14.1% $2,046 $2,334 $2,520 $2,520 $2,772 $3,048 $3,000 10% 10.0% 10.0% 9.1% 8.0% $1,428 $1,428 $1,507 5.5% 5.1% $- - 0.0% 0.0% 0% 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 Source: Office of Budget & Resource Planning

Comparison of State Appropriation to Student Fee Tuition & SUG Source: Office of Budget & Resource Planning

Centrally Monitored Resources Resources that are essential to the operation of the campus and are independent from any particular division’s core activities. Examples Include: • Central Reserve • Benefits Pool • President’s Reserve • Compensation Pool • Revenue Reserve • Risk Pool • Strategic Plan • Utilities Reserve • Cal State Teach • Student University Grants • Work-Study, etc. Source: Office of Budget & Resource Planning

Centrally Monitored Resources 2006-2007 Risk Pool $3,992,188 5% Benefits Pool $38,419,492 52% SUG $15,541,320 21% Compensation Work Study Pool $792,154 $5,446,542 Utilities Reserve 1% 7% 5,330,472 Central Reserves 7% $3,028,071 Strategic Plan 4% $1,150,000 Summer Arts Cal State Teach 2% $340,000 $500,000 1% Source: Office of Budget & Resource Planning

Centrally Monitored Resources 2012-2013 Risk Pool $4,405,872 4% SUG Benefits Pool $40,702,520 $46,908,298 39% 45% Utilities Reserve $7,742,472 7% Work Study Central Reserves $792,154 $2,450,083 1% 2% Compensation Strategic Plan Cal State Teach Pool $1,150,000 Misc Allocation $500,000 $342,280 1% $ (107,200) 1% 0% 0% Source: Office of Budget & Resource Planning

Other Funding Considerations • Reimbursed Activities • Health Fees • Trust Funds • Parking • Lottery Fund Revenues • CERF Fund • Interest Earnings Source: Office of Budget & Resource Planning

Campus Fiscal Planning Considerations

Campus Planning KEY BUDGET CONCEPTS  Not all money is green . Each fund carries certain restrictions complicating financial management and reporting. In addition, budgets must consider whether funds are on-going or one-time.  Budget authority . For most core funds, the budget appropriation in the financial system reflects the authority to spend. Our accounting system automatically encumbers future salary and benefit expenses, but specific action must be taken to encumber other commitments. For other self-supporting funds and campus based fees, budget authority is based on actual revenue generated.  Funds are on-going or one-time . On-going funds also referred to as base funds are re-appropriated annually The majority of the campus core fund budget is permanently distributed across campus units. One-time funds (special allocations or carryforward funds) are depleted once they are spent. Source: Office of Budget & Resource Planning

Campus Planning Budgeting Process: The campus budget process considers three major components  General funds,  Student fee funds, and  Indirect cost funds. Restricted funds such as sponsored research activities, recharge activities, auxiliary enterprises and the student health center are generally not included. Source: Office of Budget & Resource Planning

Campus Planning  Review Operating Expenditures .  Fixed Costs (Centrally managed resources)  One Time Allocations to priority programs or initiatives  Set-aside for mid-year reductions or unanticipated increases Source: Office of Budget & Resource Planning

Campus Planning  Review Revenues .  New State Appropriations  Changes in Tuition Rate (SUF)  Enrollment Growth  Carry forward Source: Office of Budget & Resource Planning

Central Carryforward Source: Office of Budget & Resource Planning

Source: Office of Budget & Resource Planning

Campus Planning Source: Office of Budget & Resource Planning

Campus Planning Bridge Funding: . Source: Office of Budget & Resource Planning

Allocating the Academic Affairs Budget Dennis Nef, Associate Vice President and Dean of Undergraduate Studies John Constable, Chair, University Budget Committee

The Big Allocation Picture • Funds from Level A to Academic Affairs are broadly allocated to: – Schools and Colleges 91.8% – Academic Operations 4% – Recruitment and Start-up 1.6% – Reserve 2% – Other 0.5% • ….And the actual dollars?

Academic Affairs Budgeting Schools and Colleges 76,358,799 Academic Operations 3,337,445 Recruitment/start up 1,350,000 1,000,000 Faculty recruitment 100,000 Faculty relocation, A/T 250,000 CSM Administration Other 417,938 Reserve 1,675,490 Total from level A 83,139,672

Academic Operations Academic Personnel 412,704 Academic Programs and Resources 454,245 Academic Senate 55,000 69,750 COS Center Faculty Development 6,792 493,779 Graduate Studies McNair Program 32,280 Office of Comm. & Economic Develop. 41,047 514,308 Office of Research and Sponsored Programs Office of Institutional Effectiveness 294,397 532,357 Office of the Provost Richter Center for Community Engagement 158,326 272,460 Smittcamp Family honors college 3,337,445 Total

Other Academic Personnel - New Faculty Orientation 5,000 Academic Scheduling - R25 Software 25,000 Academic Senate - Assigned Time (29 WTU) 49,710 Accreditation /Program Review 102,131 First Year Experience 59,272 Indirect/GF Exchange 136,825 Pay-For-Print 15,000 Web Development 25,000 Total 417,938

Schools and Colleges Level B Pass- College One time Cohort Total model Throughs CAH 13,440,498 258,167 245,000 111,894 14,055,559 CHHS 9,084,452 538,381 115,000 31,500 9,769,333 COSS 7,426,967 70,000 55,008 7,551,975 CSB 6,129,529 71,396 165,000 129,000 6,494,925 CSM 11,068,631 31,904 40,000 58,350 11,198,885 JCAST 4,405,280 6,472,042 155,000 67,656 11,099,978 KSOEHD 6,057,124 1,545,878 115,000 61,968 7,779,970 LCOE 3,399,568 60,000 40,002 3,499,570 Library 4,873,604 35,000 4,908,604 TOTALS 65,885,653 8,917,768 1,000,000 555,378 76,358,799

Item Amount College Pass Throughs Service learning coordinator $9,063 CAH University Art Galleries $16,698 CAH Writing Skills $114,933 CAH English Writing Lab $32,838 CAH Marching Band $64,763 CAH BSN nursing program $174,157 CHHS HHS Nursing Program $364,224 CHHS Aerospace studies $30,892 CSB Military science $40,504 CSB Human subjects $10,968 CSM Student Academic Petitions $10,436 CSM LSAMP $10,500 CSM University veterinarian $9,936 JCAST University Farm Laboratory $1,368,251 JCAST CATI $1,083,919 JCAST ARI $4,000,000 JCAST Programs for children $311,560 KREMEN Educational Doctorate $496,740 KREMEN Liberal Studies $155,068 KREMEN EHD Teacher Preparation $582,510 KREMEN