Cal State San Marcos Budgeting 101 University Budget Committee September 12, 2008


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Cal State San MarcosBudgeting 101University
Budget CommitteeSeptember 12 2008
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The CSU Budget Cycle
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CSUSM Budget Cycle Highlights

• January Budget Call Funding requests for
  Strategic Initiatives
• January Mid-year budget review
• March Review of Budget Call Recommendation
  made to EC
• April Preliminary campus budget target
  schedule prepared
• May EC reviews and approves Budget Call
  requests

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CSUSM Budget Cycle Highlights (Cont)

• June Base Budget Review
• July Final campus budget reviewed by EC and
  approved by the President
• August Division allocations finalized and
  submitted to the University Budget Office
• September Final division budgets reviewed by the
  Budget Office and posted to the PeopleSoft
  Financial System

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CSUSM Sources of Revenue

• General Operating Fund 85
• State of California Appropriation
• State University Fees
• Lottery Fund .5
• California Lottery sales
• CSUSM process
• Proprietary Funds 7.5
• Student Fees
• Self-support operation
• Parking Extended Studies Clark Field House
  etc.
• Cash Trust Projects 7
• Miscellaneous student fees
• Student Newspaper Associated Students Inc.
  Instructionally Related Activities Credential
  Evaluation Fee etc.

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Components of the CSUSM Operating Fund Budget

• Incremental budget
• New sources of funding
• Governors Compact 3-4 operating fund increase
• 2 ½ enrollment growth
• 8-10 student fee increases
• University Reserve maintained at 1
• Campus Wide Activities Year-end balances
• Uses of new funding
• Priority items University mandates
• Allocations by Chancellors Office for specific
  purposes - compensation State University Grant
  benefits
• Campus obligations CMS student implementation
  computer refresh program utilities ADA
  compliance Risk Management
• Instruction
• Strategic Initiatives

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CSUSM Budgeting Philosophy

• Decentralized budgeting philosophy
• Effective FY 07/08 - New budgeting philosophy
  adopted
• Variation of Zero-Based Budgeting (ZBB)
• Permanent Base Budget is maintained at campus
  division and salary levels
• ZBB is applied at the department/operating
  expense level
• Departments perform a review of funding needs and
  submit requests to division
• Division reviews department requests and
  determines source of funds to meet needs as
  appropriate
• Permanent
• Fiscal
• Off-sets (salary savings and/or outside sources)

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Permanent and Fiscal Budgets

• Permanent Base Budget
• Ending point for completed Fiscal Year June 30
• All permanent employee salaries OEE
• Starting point for new Fiscal Year July 1
• Permanent Allocations
• Adjusts permanent base budget increase or
  decrease
• Fiscal Allocations
• One-time funding
• Does not affect permanent base budget
• Prior year balances at division level

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CSUSM Budget Adjustments

• Supplemental Allocations
• Fiscal (one-time) funds
• Allocated from the Chancellors Office for a
  specific purpose
• Campus Department/Division Budgets amended during
  the year
• Budget transfers initiated by the Provost Vice
  Presidents divisions colleges and departments
  for specific requests and/or purposes
• Campus Budget Office
• Benefits compensation

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Fiscal Year 2008/2009 Operating Fund Budget
Allocations by Division
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Questions
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Contacts

• Mary Hinchman
• AVP Business and Financial Services
• mhinchmn_at_csusm.edu
• [phone]
• Liz Rojas
• Assistant Director University Budget Office
• lrojas_at_csusm.edu
• 760-750-4462
• Brenda Martin
• Assistant Budget Analyst University Budget
  Office
• bmartin_at_csusm.edu
• 760-750-4461