Policies & Procedures

Development of FY2009 Non-Appropriated Funds Budget

The Office of Budget is currently coordinating the development of the FY2009 Internal Operating Budget and will be including, in summary form for Board approval, the above programs.

Under the CSU Accounting System, each organization (org) must indicate both expected revenue and anticipated expenditures.  The approved detailed budgets will be loaded into the accounting system as your initial FY2009 budget.  If your actual revenues vary significantly from your estimate you will be asked to adjust your budget during the year.

As fiscal officer you are expected to manage your expenditures to meet your needs, but not exceed your annual actual revenues (net of uncollectible allowance, if applicable).

There are three forms (plus a supplemental form for selected orgs) attached to this memo, which I am asking you to complete for each org and return to the Office of Budget by
Friday, April 25, 2008. Please be sure to obtain your vice president's approval prior to returning the forms.

Form I describes the purpose of the organization that generates the revenue.

Form II details the total FY2009 revenue budget, which must be projected as accurately as possible. Please attach a short justification for any increase in revenue. Revenue increases without a justification statement will be returned as incomplete. 

Organizations which receive their revenue from mandatory fees, i.e. Student Activity Fees, Student Athletic Fees, Student Union Fees, Student Health Service Fees, and Student Insurance Fees should plan using the average value from the last couple of years, a factor of 7%.

Form III enters the FY2009 total current revenue budget after allowance for uncollectibles (from Form II) and details the total anticipated FY2009 expenditure budget by line item.  The total FY2009 expenditure budget may not exceed projected current revenues less uncollectible allowance.  Special care should be taken in completing the following expenditure items for FY2009 (July 1, 2008 to June 30, 2009): 

1. Personal Services

Salaries – All continuing personnel salaries are provided at their current annualized FY2008 salary.  Unless prior agreement with my office has been made for transfer of a position to other funds, please budget all of your current positions. Report vacant positions on a separate line, as indicated.  Please provide a reserve for a minimum of a 3% salary increase for continuing employees in FY2009.

Extra Help, Student Aide, Overrides, and Overtime - Salary line for each of these positions should be specifically identified and budgeted in the personal services detail; and included in the personal services total.  Enter a budget of zero for any salary line not applicable to your operation.  Please note that if you budget zero for any salary line such as overtime, you will not have authority in your budget to incur overtime expenses in FY2009, unless you submit a budget transfer request approved by your vice-president.

New Positions - All Newly created positions being requested should be defined by Position Class Number, Title, and should include items (2) through (4) as shown below. Example:
Position Title
C6132 Project Director
0846 Secretary III

If you do not know the position title or salary level for the newly created position, please obtain the needed information from Human Resources.

For new staff hired into the created position, please provide:

                (1) Individual's Name
                (2) Percent Time Working on Project, if not 100%
                (3) Number of Months Employment in FY2009
                (4) Total Salary for FY2009

2. Non-salary Items

Please indicate the dollar amounts proposed for each non-salary item.  Enter a budget of zero for any line item not applicable to your operation.    If you have any questions regarding the appropriate use of the line items, please call the Budget Office.

Social Security/Medicare (7.65% for extra help; and 1.45% for all others) represents the employer’s required match and is charged to non-appropriated accounts with personal services.

In selected orgs, supplemental Form III-A is also attached to provide details of special operational expenses.

TIP: Refer to the web for fiscal officers to see your FY2008 actual revenues and expenditures as a guide to help you draft the budget for the new fiscal year.

If you have any questions, please call Yolanda Castrejon (04/04/08-04/09/08 or 04/22/08-ff) or Arrie Patawaran (04/10/08-04/21/08) at ext. 2063.

Thank you for your prompt attention to this matter.

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