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 FY2014 (July 1, 2013 - June 30, 2014) and FY2015 (July 1, 2014 - June 30, 2015) 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. Further, this budgeting process complements the annual Planning, Measurement and Effectiveness (PME) plan you prepared in line with the 2012-2015 Strategic Plan.
The budget request forms, if applicable, are to be completed for appropriated funds only.
Form UBC 1- 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 FY2014 operating budgets and FY2015 operating and capital budget appropriation requests early next year. The UBC will make its budget recommendations to the University President. FY 2015 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 Deans and Vice-Presidents Only- This form may be used to permanently reallocate resources between line items and departments within or among colleges beginning FY2014. 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 UBC 3- Capital Requests - Indicate your FY2015 (and beyond) capital budget appropriation requests. You may need some input/assistance from Physical Plant/Facilities 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. Indicate fiscal year and priority.
Vice-Presidents submit their division-level budget request forms to the Budget Office electronically at firstname.lastname@example.org and hard copy request forms to UBC by December 12, 2012.
Development of FY2014 Non-Appropriated Funds Budget
The Office of Budget coordinates the development of the FY2014 Internal Operating Budget and will be including, in summary form for Board of Trustees 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 FY2014 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 four 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 Monday, April 12, 2013. 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 FY2014 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 projection using an uncollectible allowance rate of 5%.
Form III shows the FY2014 total revenue budget after allowance for uncollectibles (from Form II) and details the total anticipated FY2014 expenditure budget by line item. The total FY2014 expenditure budget may not exceed projected current revenues less uncollectible allowance. Special care should be taken in completing the personal services and non-salary expenditure items for FY2014 (July 1, 2013 to June 30, 2014):
1. Personal Services
Salaries – Continuing personnel salaries are provided to Fiscal Officers at their current annualized FY2013 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 3.0% salary increase for continuing employees in FY2014. Salary increase reserves will have a separate salary line, SI3xxx or SI3xxxxx.
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. 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 their budget to incur overtime expenses in FY2014, 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:
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:
- Individual's Name
- Percent Time Working on Project, if not 100%
- Number of Months Employment in FY2014
- Total Salary for FY2014
2. Non-salary Items
The dollar amounts proposed for each non-salary item must be listed. A budget of zero is shown for any line item not applicable to your operation. The Budget Office can be contacted with any questions regarding the appropriate use of 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 provide details of special operational expenses.
TIP: Refer to the CSU X-Press to see your FY2013 and prior years actual revenues and expenditures as a guide in drafting the budget for the new fiscal year. Access to CSU X-Press must be requested from Mary Long, Director of Business Systems under the Administration & Finance Division.
Revenue and Expenditure Budgets due to:
*Vice President by Monday, March 18, 2013
*Office of Budget by Monday, April 12, 2013
If you have any questions regarding completion of the forms, please contact Lynette Ellis or Yolanda Castrejon Uriostegui at ext. 2063.