Chapter 3

UNIVERSITY BASE BUDGET 2018-2019

• Base Budget Definitions• Base Budget Shared Governance• Base Budget Calendar/Cycle• Base Budget Operating Fund Allocation• Base Budget Salaries Allocation• Base Budget Graduation Initiative 2025• Base Budget Operating Reserves• Base Budget CSU System Status 2020-21

The Base Budget is the California State University, Bakersfield (CSUB) General Operating Fund (BK001) Budget. This budget includes sources of funds received annually from the state of California primarily from state general appropriations, state approved fees for tuition, and state university grant appropriations.

The Net Operating Budget represents the annual source of funds available to the CSUB for general appropri-ations/expenditures and excludes the state university grant appropriations funds, which are not available for general appropriations/expenditures but are restricted to student financial aid allocations/expenditures based on specified criteria.

The Net Operating Budget plus the state university grant is known as the Base Budget.

BASE BUDGET DEFINITIONS

Goal 1

Strengthen and Inspire

Student Success and

Lifelong Learning

Co-chairs

VP Student Affairs

Faculty Member

California State University,

Bakersfield Shared Governance Model

Goal2

Advance Faculty and

Staff Success

Co-chairs

VP Academic Affairs

Faculty Member

Presi

President's Cabinet

STRATEGIC PLAN

Goal 3

Develop and Sustain

High-Quality and

Innovative Academic

Programs and Support

Services

Co-chairs

VP Academic Affairs

Faculty Member

INPUTS

University Strategic

Planning & Budget

Advisory Committee

Goal4

Recognize and Address

Regional Needs in

Collaboration with our

Community

Co-chairs

VP University

Advancement

Faculty Member

Goal5

Diversify, Enhance, and

Responsibly Steward

our Campus Resources

Co-chairs

VP Business and

Administrative Services

Faculty Member

Academic Senate Associated Students Inc Campus Constituents Community

Stakeholders

MONTH CSU CSUB BPC

July 2019-20 CSU budget allocation recevied from state 2019-20 CSUB budget allocation received from CSU

September 2019-20 fall open forum - University President 2019-20 first meeting of academic year

October 2019-20 fall budget forum (CSUB budget book) - Chair of BPC & University CFO

2019-20 budget posted to campus by October 15

2018-19 budget book & other data received

November 2020-21 Board of Trustees budget adopted 2019-20 fall strategic plan forum - Co-chairs of strategic plan goals (*) 2018-19 budget book & other data analyzed

December 2018-19 budget book & other data analyzed

January 2020-21 Governor's budget submitted to legislature 2018-19 budget book & other data analyzed

February 2020-21 Legislature analysis of the budget 2019-20 spring open forum - University President 2020-21 budget allocation recommendation - BPC to AS

March 2020-21 CSU budget advocacy day (all campuses) 2019-20 spring budget forum (CSU budget) - Chair of BPC & University CFO 2019-20 budget book & other data requested

April 2020-21 Legislature budget hearings 2019-20 spring strategic plan forum - Co-chairs of strategic plan goals (*)

May 2020-21 Governor's budget revision "May"

June 2020-21 State budget adopted

Acronyms

AS

BPC

CFO

CSU

CSUB

Notes

* Also serves as meeting of the University Strategic Planning and Budget Advisory Committee

Academic Senate of California State University, Bakersfield

Budget and Planning Committee of the Academic Senate

Chief Financial Officer (and Vice President for Business and Administrative Services)

The California State University

California State University, Bakersfield

2019-20 budget allocation established (funded as available)

2019-20 state of CSUB - University President

2019-20 Budget Calendar

August 2020-21 Board of Trustees budget planning

California State University, Bakersfield

Base Budget Operating Fund Allocation

fiscal year 2018-19

Base Base Base Base

Budget Budget Budget Budget

Original Benefits w/ Benefits Percent

Full-time Equivalent Students (FTES) 7,777 7,777

Source of Funds

General Fund Appropriations 59,248,213 59,248,213 43.30%

State University Tuition Fees 53,852,287 53,852,287 39.36%

State University Transfer From Reserves 5,367,200 5,367,200 3.92%

Net Operating Budget 118,467,700 0 118,467,700 86.59%

State University Grants 18,351,496 18,351,496 13.41%

Base Budget (Source of Funds) 136,819,196 0 136,819,196 100.00%

Use of Funds

Academic Affairs

Salaries and Benefits 37,576,300 18,178,676 55,754,976

Operating Expenses 937,800 937,800

Subtotal Instruction 38,514,100 18,178,676 56,692,776 41.44%

Salaries and Benefits 9,768,400 4,725,760 14,494,160

Operating Expenses 2,059,200 2,059,200

Total Academic Affairs 50,341,700 22,904,436 73,246,136 53.53%

Business and Administrative Services

Salaries and Benefits 4,786,600 2,315,663 7,102,263

Operating Expenses 1,991,000 1,991,000

Subtotal Information Technology Services 6,777,600 2,315,663 9,093,263 6.65%

Salaries and Benefits 9,664,900 4,675,689 14,340,589

Operating Expenses 2,067,700 2,067,700

Total Business and Adminstrative Services 18,510,200 6,991,352 25,501,552 18.64%

President

Salaries and Benefits 1,110,500 537,238 1,647,738

Operating Expenses 222,500 222,500

Total President 1,333,000 537,238 1,870,238 1.37%

Student Affairs

Salaries and Benefits 3,802,000 1,839,333 5,641,333

Operating Expenses 703,000 703,000

Subtotal Athletics 4,505,000 1,839,333 6,344,333 4.64%

Salaries and Benefits 2,200,100 1,064,365 3,264,465

Operating Expenses 342,200 342,200

Total Student Affairs 7,047,300 2,903,698 9,950,998 7.27%

University Advancement

Salaries and Benefits 1,441,100 697,176 2,138,276

Operating Expenses 0 0

Total University Advancement 1,441,100 697,176 2,138,276 1.56%

Cabinet Budget 78,673,300 34,033,900 112,707,200 82.38%

Campus Wide

Centralized Benefits 34,033,900 (34,033,900) 0

Deferred Maintenance 613,000 613,000

Other Institutional Costs * 5,147,500 5,147,500

State University Transfer to Reserves 0 0

Total Campus Wide 39,794,400 (34,033,900) 5,760,500 4.21%

Net Operating Budget 118,467,700 0 118,467,700 86.59%

State University Grants 18,351,496 0 18,351,496 13.41%

Base Budget (Use of Funds) 136,819,196 0 136,819,196 100.00%

Total Salaries and Benefits 70,349,900 34,033,900 104,383,800 76.29%

Total Salaries and Benefits % Net Operating Budget 88.11%

Total Transfer From Reserves % Net Operating Budget 4.53%

* Other Institutional Costs consists primarilty of campus wide insurance, memberships, utilities and information technology licenses.

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

Faculty Staff Management Student

Faculty, 47.99%

Staff, 34.36%

Management , 15.65%

Student, 2.00%

CSU Bakersfield2018‐2019 Base Budget

Salaries Allocation

520,000

2,374,000

3,167,000

6,061,000

0

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2016-17 2017-18 2018-19 Total Source of Funds

CSU Bakersfield2018-19 Base Budget

Graduation Inititative 2025 Funding

60.22%

16.95%16.16%

6.67%

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

70.00%

Faculty Tenure Track Expansion Advising Information Technology Initiatives Student Support and Success Initiatives

CSU Bakersfield2018-19 Base Budget

Graduation Initiative 2025 Allocation

9,053,768 6,132,568

19,075,473

34,261,809

118,467,700

0

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

Reserves - RestrictedCapital

Reserves - RestrictedShort Term Obligations

Reserves - UnrestrictedRainy Day

Reserves - Total Net Operating Budget

California State UniversityReserves and Net Operating Budget

June 30, 2019CSU Bakersfield

356,105,573

814,169,281

507,754,671

1,678,029,525

6,116,964,048

0

1,000,000,000

2,000,000,000

3,000,000,000

4,000,000,000

5,000,000,000

6,000,000,000

7,000,000,000

Reserves - RestrictedCapital

Reserves - RestrictedShort Term Obligations

Reserves - UnrestrictedRainy Day

Reserves - Total Net Operating Budget

California State UniversityReserves and Net Operating Budget

June 30, 2019CSU Systemwide

26.43%

17.90%

55.68%

21.22%

48.52%

30.26%

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

60.00%

Reserves - Restricted Capital Reserves - Restricted Short Term Obligations Reserves - Unrestricted Rainy Day

California State UniversityReserves Allocation

June 30, 2019Percent of Reserves

CSU Bakersfield CSU Systemwide

2.54%

0.75%

3.76%

2.04%1.94%

0.00%

0.50%

1.00%

1.50%

2.00%

2.50%

3.00%

3.50%

4.00%

Reserves - RestrictedCapital

Reserves - RestrictedShort Term Obligations

Reserves - UnrestrictedRainy Day

Reserves - Total Net Operating Budget

California State UniversityReserves and Net Operating Budget

June 30, 2019CSU Bakersfield percent of CSU Systemwide

1.00

1.93

3.00

4.80

0.00

1.00

2.00

3.00

4.00

5.00

6.00

Months - Net Operating Budget

California State UniversityReserves Allocation

June 30, 2019Months of Net Operating Budget

CSU Systemwide CSU Bakersfield Policy of the State University of New York System (2011) Report by the Council of Independent Colleges (2017)

(323,200)

27,300 27,300

177,400 171,700

105,000

248,600

15,000

75,000

(400,000)

(200,000)

0

200,000

400,000

600,000

800,000

Board of Trustees - Budget Adopted Nov 2019 Governor - Budget Proposed Jan 2020 Governor - Budget Approved Jun 2020

California State UniversityBase Budget 2020-21 status as of June 2020

COVID-19 Mandatory Costs Salary & Benefits Graduation Initiative 2025 5% Enrollment Growth Basic Needs Academic Facilities & Infrastructure

199,000

648,300

(323,200)