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)