Policies & Procedures

Operating and Capital Budget Appropriation Request

In an effort to educate and involve fiscal officers, department chairs, deans, directors, and senior administrators in the University's budget process, our current process has been discussed at the monthly fiscal officers' meetings. A budget timeline for FY2013 (July 1, 2012 - June 30, 2013) and FY2014 (July 1, 2013 - June 30, 2014) has been prepared and distributed for guidance and compliance (click schedule to download). Our goal is to adhere to the budget timeline, however, some tasks may be subject to change. In addition, appropriation budget request forms have been revised to meet our current fiscal needs. This process will entail the participation from the department to college to division level - from fiscal officers/unit directors to deans and vice-presidents.

The budget request forms, if applicable, are to be completed for appropriated funds only.

Form 207D - Captial Requests - Indicate your FY2014 (and beyond) capital budget appropriation requests. You may need some input/assistance from Physical Plant/Facilities to arrive at an estimated project cost.

Form 207E - Request to Institutionalize Grants (Optional) - This form will be completed only for grant-funded initiatives/programs that will now be funded with state appropriation dollars. Indicate fiscal year and priority.

Form 208A - Reallocation Recommendations for Deans and Vice-Presidents Only- This form may be used to permanently reallocate resources between line items and departments within or among colleges beginning FY2013. Since this is a reallocation, budget changes should be zero sum transactions (total decrease column should equal total increase column). You will get an error message if the 2 columns are not equal. Only permanent budget changes approved by your operating vice-president will be processed by the Budget Office.

Form 208C - Requests for New Operating and Capital Budget Appropriation- Indicate fiscal year for which funds are being requested. The Vice-Presidents (VPs) will consolidate and prioritize the funding needs submitted to them by various departments/colleges reporting to them. The VPs will submit their division-level budget recommendations, along with the other applicable budget request forms, to the Budget Office and the University Budget Committee (UBC). The VPs will be asked to present before the UBC members their FY2013 operating budgets and FY2014 operating and capital budget appropriation requests early next year. The UBC will make its budget recommendations to the University President. FY 2014 budget requests approved by the University President will require CSU Board approval to seek appropriation funding from the State through the legislative budgeting process.

Vice- Presidents submit their division-level budget request forms to the Budget Office electronically at budget2@csu.edu and hard copy request forms to UBC by December 12, 2011.

Development of FY2012 Non-Appropriated Funds Budget

The Office of Budget coordinates the development of the FY2012 Internal Operating Budget and will be including, in summary form for Board of Trustee's approval, the non-appropriated unrestricted funds budget.

Under the CSU Accounting System, each organization (org) must indicate both expected revenue and anticipated expenditures.  The approved detailed budgets are loaded into the accounting system as the initial FY2012 budget.  If actual revenues vary significantly from the estimated revenues, fiscal officers will be asked to adjust their budget during the year.

Fiscal officers are expected to manage expenditures to meet their needs, but not exceed annual actual revenues (net of uncollectible allowance, if applicable).

There are three forms (plus a supplemental form IIIA for selected orgs) attached to the memo sent to non-appropriated organization fiscal officers which must be completed for each org and returned to the Office of Budget by Friday, April 29, 2011. Forms must be submitted electronically to the fiscal officer's vice president for approval.  After review of the forms, the vice president will submit approved forms electronically to the Office of Budget using his/her e-mail address.

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

Form II details the total FY2012 revenue budget, which must be projected as accurately as possible. A short justification for any increase in revenue is required. Revenue increase budgets submitted 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, Student Health Insurance Fees, Facilities Fees, Technology Fees and UPASS should plan their revenue projection using an uncollectible allowance rate of 11.5%.

Form III shows the FY2012 total revenue budget after allowance for uncollectible (from Form II) and details the total anticipated FY2012 expenditure budget by line item.  The total FY2012 expenditure budget may not exceed projected revenues less uncollectible allowance.  Special care should be taken in completing the personal services and non salary expenditure items for FY2012 (July 1, 2011 to June 30, 2012 as indicated below: 

1. Personal Services

Salaries – Continuing personnel salaries are provided to Fiscal Officers at their current annualized FY2011 salary.  Unless prior agreement has been made for transfer of a position to other funds, all current positions must be budgeted. Report vacant positions on a separate line, as indicated. Provide a reserve for a minimum of a 3% salary increase for continuing employees in FY2012.

Extra Help, Student Aide, Overrides, and Overtime - Salary lines for each of these positions should be specifically identified and budgeted in the personal services detail; and included in the personal services total.  A zero budget should be indicated for any salary line not applicable to your operation. Note that any zero budgeted salary line such as overtime indicates that the fiscal officer will not have authority in your budget to incur overtime expenses in FY2012, unless a budget transfer request is submitted and approved by the fiscal officer's 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

For 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 FY2012
(4) Total Salary for FY2012

2. Non-salary Items

The dollar amounts proposed for each non-salary item are listed.  A budget of zero is shown for any line item not applicable.   The Budget Office can be contacted with any questions regarding the appropriate use of the line items.

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 incurring personal services expenditures.

In selected orgs, supplemental Form III-A provides details of special operational expenses.

TIP: Refer to the web for fiscal officers to see FY2011 actual revenues and expenditures as a guide in drafting the budget for the new fiscal year.

The Office of Budget can be contacted with any questions regarding the completion of the forms.  Contact Lynette Ellis or Yolanda Castrejon Uriostequi at ext. 2063.