CSU 101: Different Views of the CSU from Different Altitudes
Discover diverse perspectives on the CSU from varying altitudes through the eyes of Debbie Brothwell, a retired Deputy Vice President. Gain insight into the dynamic landscapes and unique viewpoints shaping the CSU's identity and evolution over time.
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* CSU 101: Different Views of the CSU from Different Altitudes Debbie Brothwell Deputy Vice President, Retired
*Delegation of Authority *Funding Governance *Chart of Accounts *Data Warehouse *Overview
*California Master Plan for Higher Education *UC was to select from among the top one-eighth (12.5%) of the high school graduating class. *CSU was to select from among the top one-third (33.3%) of the high school graduating class. *California Community Colleges were to admit any student capable of benefiting from instruction. *Delegation of Authority
*California Legislature created the Donahoe Act in 1960 *Implemented the California Master Plan for Higher Education *The CSU Board of Trustees was created * The actions of the Board (policy and rules) are documented in Title 5 in California Code and Regulations * Appoint the Chancellor * Policy documented in Executive Orders * Chancellor Appoints Campus Presidents *Delegation of Authority
*State Government Authority & Regulations *Delegation of Authority
*Education Code *State laws that govern the CSU *Ed Code 89700.1 California State University Fee *Ed Code 89704 Continuing Education *Ed Code 89703 Student Housing *Ed Code 89701 Parking *Ed Code 89702 Health Centers *Ed Code 89301 ASI Fee *Government Code 8880 - Lottery *Funding Governance
*Example of Ed Code Governance: *Ed Code 89704 Purpose * (b)All revenues are hereby appropriated, without regard to fiscal years, to the trustees for the support and development of self-supporting instructional programs of the CSU *ED Code 89724 * Authority for where the funds are deposited * (i) ..... shall deposit into and maintain in local trust accounts Fees for parking, health facilities or health services, and for extension programs, special sessions, and other self-supporting instructional programs. *Education Code Sample
*Education Code authorizes where monies can be deposited *In 2006 the legislature authorized the CSU to deposit student registration fees in trust * (l) Moneys collected as higher education fees and income from students of any campus of the California State University and from other persons pursuant to Section 89700. The Controller shall have the authority to audit the expenditure of these funds. * This major change is referred to as RMP Revenue Management Program *State Treasury vs Local Bank
*Bond Funds *General Fund Maintenance and Repair Funds *Appropriated Capital Outlay *As we spend these funds the campus processes a claim schedule with the State for payment *Other funds are kept within a CSU bank account. *Checks are cut directly from the campus to make payment *Some monies are kept at the state treasury
*All funds received are governed by California Law *Public Institution *We are the custodians of public funds *CSU Identifies the different funds received by recording them in unique CSU FUNDS *Campuses identify the different funds received by recording them in unique Funds (PeopleSoft Funds) * Campus funds are assigned attributes that identify the CSU Fund and therefore the governing legislature *How do we keep track
General Fund/Student Fee Revenue CSU Operating Fund The primary purpose of the CSU Operating Fund is to record revenues and expenditures for state-supported instruction. State tax revenue and student fees. The state tax revenue portion annually allocated by the California Legislature to the CSU Student fees such as the CSU Tuition, Non- Resident Tuition, Application Fee, Health Services fee, and other fees. *Main Operating Fund CSU Fund 485
* The trustees may prescribe student housing rental rates and fees to provide revenues for student housing programs in the amounts and under the circumstances that are determined by the trustees Revenues are generated from license fees paid by dormitory residents and must be used exclusively for the self-supporting housing program *Housing Ed Code 89703 CSU Fund 531
* Instructionally related activities means those activities and laboratory experiences that are at least partially sponsored by an academic discipline or department and that are, in the judgment of the president of a particular campus, with the approval of the trustees, integrally related to its formal instructional offerings. *Athletics, Radio, TV, Film, Music, Dance, theatre, Art, etc. *Funding source is from fees collected from the mandatory IRA Fee and revenue generated from the IRA Program itself *Instructionally Related Activities Ed Code 89230 - CSU Fund 463
Funding source Cash generated from the sale of California State Lottery tickets, a portion of which is allocated to CSU campuses Departments are allocated Lottery Funds by an annual budget allocation Lottery Education Fund Government Code 8880.5 CSU Fund 481
Funding Source Parking revenue is generated from the sale of parking permits and fines paid for citations issued. All revenues received by the trustees from parking facilities, to the extent not pledged in connection with bonds or notes issued pursuant to the State University Revenue Bond Act of 1947, are hereby appropriated, without regard to fiscal years, to the trustees for the acquisition, construction, operation, and maintenance of motor vehicle parking facilities on real property acquired hereunder or on real property otherwise under the jurisdiction of the trustees, and for the study, development, enhancement, operation, and maintenance of alternate methods of transportation for officers, students, and employees of the California State University. Parking Fines and Forfeitures CSU Fund 471 Parking Fees CSU Fund 472 Parking Operations Ed Code 89701 CSU Fund 471 & 472
Funding Source These sources are generated by student fees for enrollment in Continuing Education courses. Funds must be used for self-supporting instruction in the Continuing Education program. Continuing Education Revenue Fund Ed Code 89704 - CSU Funds 441 & 444
Funding Source Revenues are generated from the mandatory University Union fee. Exclusively for the self-supporting Campus University Union facilities and related programs. Note: On some campuses the university union is an Auxiliary Organization Campus Union Operations Ed Code 89700, 89721 CSU Fund 534
Associated Student Fee ASI is a separate legal entity Auxiliary Organization Established by EC 89720- 89724 Associated Student Education Code 89720-89724 CSU Fund 461
Funding Source Bond issuance General Fund Appropriation Appropriated Capital Outlay Campus Fund CSU Funds are various Capital Outlay
*Summary of Funding Sources
*PeopleSoft Chart Of Accounts
Fund Tied to a specific purpose DeptID Campus Organization (Same in HR) Account Assets, Liabilities, Equity, Revenue & Expense Program On Going Major Activity Project Time specific Activity Class Department level information (Minor) ChartField Overview
Fund identifies funding that has a specific defined purpose per Ed Code and ties to CSU Fund FUND
A unique department within the University organization Can also be used to identify a major program within a department, example: Utilities Department
Identifies Assets, Liabilities, Equity, Expense and Revenue Assets 1XXXXX Liabilities 2XXXXX Equity 3XXXXX Revenue 5XXXXX Expense 6XXXXX Account
Defines activity with a start and end date Capital Outlay projects Continuing Education Faculty Support Grants Project
Defines minor on-going activity This activity is often related to a specific department not a major activity Class
Fund Tied to a specific purpose (Trial Balance) DeptID Campus Organization (Same in HR) Account Assets, Liabilities, Equity, Revenue & Expense Program On Going Major Activity Project Time specific Activity Class Department level information (Minor) ChartField Overview
*CSU Finance Data Warehouse
*Funding Summary * CSU receives funds in approx 6 State Funds * CSU Operates with this funding using approximately 40 funds * CSU Campuses process transactions within these 40 CSU Funds using as many as 2,000 PS Funds on a single campus. * All activity ties together and it reported to the * Campus * Chancellor s Office * State Legislature * GAAP Financial Statements *Summary
*Contact Information *Debbie Brothwell *dbrothwe@gmail.com *805-441-0030 *Questions
