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 fiscal officers' meetings. A budget timeline for FY2018 (July 1, 2017 - June 30, 2018) and FY2019 (July 1, 2018 - June 30, 2019) 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. Please complete the budget request forms to align with the annual Planning, Measurement and Effectiveness (PME) plan you prepared in line with the 2012-2016 Strategic Plan.

The budget request forms, if applicable, are to be completed for appropriated funds only (click here to download forms).

Form UBC 1- Requests for New Operating and Capital Budget Appropriation-Indicate fiscal year for which funds are being requested. Senior executive officers will consolidate and prioritize the funding needs submitted to them by various departments/colleges reporting to them. They 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). Senior executive officers will be asked to present before the UBC members their FY2018 operating budgets and FY2019 operating and capital budget appropriation requests early next year. The UBC will make its budget recommendations to the University President. FY2019 budget requests approved by the University President will require CSU Board approval to seek appropriation funding from the State through the legislative budgeting process.

Form UBC 2- Reallocation Recommendations for President (or designees) and Vice-Presidents Only- Due to our current budgetary situation at CSU and the State as a whole, reallocation process is very important in order to fund unfunded critical needs.  This form may be used to permanently reallocate resources between line items and departments within or among colleges beginning FY2018. 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 the University President or Vice-Presidents will be processed by the Budget Office.

Form UBC 3- Capital Requests - Indicate your FY2019 (and beyond) capital budget appropriation requests. Complete the FY2019 narrative questions concerning the capital project(s) being requested. You may need some input/assistance from the Physical Plant department to arrive at an estimated project cost.

Form UBC 4 -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. Provide justification why the grant should be institutionalized, its benefits to CSU, and the department and current students. Submit supporting documents regarding how the program costs including personnel will be covered by the requesting department and/or college or division. Indicate fiscal year and priority.

Please submit the division-level budget request forms to the Budget Office electronically at budget2@csu.edu and hard copy request forms to UBC by December 9, 2016.

Development of FY2019 Non-Appropriated Funds Budget 

The Office of Budget is currently coordinating the development of the FY2019 Internal Operating Budget for Non-Appropriated unrestricted funds, which will be submitted in summary form for Board approval. It is very important to explore revenue-generating opportunities to become self-sustaining entities and to be able to serve our students with scarce resources.

Under the CSU Accounting System, each organization must indicate both expected revenue and anticipated expenditures. The approved detailed budgets will be loaded into the accounting system as your initial FY2019 budget. If your actual revenues vary significantly from your estimate, you will be asked to adjust your budget during the fiscal 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).

Please complete the attached spreadsheet(s) showing the FY2019 projected revenue and planned spending in the self-supporting organization(s). The year-end balance must be zero (balanced) or positive (surplus), but not negative (deficit). Variances between FY2017 actual and FY2019 projected of 10% or more will need explanations/justifications.

To assist fiscal officers in formulating the revenue and expenditures budgets, the following will be provided:

a) Current FY2018 personal services

b) FY2016-FY2018 (as of 03/31/18) actual revenues and expenditures

c) FY2019 enrollment data (for selected organizations)

The fiscal officers are requested to submit electronically by Friday, April 20, 2018 your FY2019 preliminary draft budgets to the Office of Budget for further review and discussion PRIOR to sending your budget submission to your vice-president/president approval. The final budget and personal services details will be forwarded by the Office of Budget to both the fiscal officers and vice presidents/president for electronic approval no later than Monday, April 30, 2018.

Key guidelines in your FY2019 budget submission are as follows:

1. Revenue increases of at least 10% will need a justification statement.

2. 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 on using an allowance rate of 5% for un-collectibles.

3. The FY2019 revenue budget is after the allowance for uncollectible and detail the total anticipated FY2019 expenditure budget by line item. The total FY2019 expenditure budget may not exceed projected revenues less allowance.

4. Special care should be taken in completing the following expenditure items for FY2019 (July 1, 2018 to June 30, 2019):

a.  Personal Services

i. Salaries All continuing personnel salaries are provided at their current annualized FY2018 salary. Unless prior agreement has been made with the Budget 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. Please provide a reserve for a minimum of a 3% salary increase for continuing employees in FY2019. Salary increase reserves will have a separate salary line, SI3XXX.

ii. Temporary Administrators (TA), Extra Help (XH), Student Aide (ST), Overrides (OR), Overtime (OT) and Temporary Upgrades (UP)- 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. 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 FY2019, unless you submit a budget transfer request approved by your vice-president.

iii. 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 FY2019
  4. Total Salary for FY2019

b. Non-salary Items

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

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.

Selected organizations must complete supplemental Form III-A to provide details of special operational expenses.

Refer to CSU X-Press to see your FY2018 year-to-date activities as a guide to help you draft the budget for the new fiscal year.  Access to CSU X-Press must be requested from Mary Long, Director of Business Systems at mlong20@csu.edu.

If you have any questions, please call Rana Nemri or Yolanda Castrejon Uriostegui at ext. 2063.