1. CSU 101: Different Views of the CSU from Different Altitudes
Debbie Brothwell
Deputy Vice President, Retired

2. Overview Delegation of Authority Funding Governance Chart of Accounts
Data Warehouse
Overview

3. Delegation of Authority
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

4. 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

5. State Government Authority & Regulations
Delegation of Authority

6. Education Code Funding Governance State laws that govern the CSU
Ed Code – California State University Fee
Ed Code – Continuing Education
Ed Code – Student Housing
Ed Code – Parking
Ed Code – Health Centers
Ed Code – ASI Fee
Government Code Lottery
Funding Governance

7. Education Code Sample Example of Ed Code Governance:
Ed Code – 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

8. State Treasury vs Local Bank
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 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

9. Some monies are kept at the state treasury
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

10. How do we keep track 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

11. Funding Sources

12. Main Operating Fund CSU Fund 485
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

13. Housing Ed Code 89703 – CSU Fund 531
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 – CSU Fund 531

14. Instructionally Related Activities Ed Code 89230 - CSU Fund 463
 “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 CSU Fund 463

15. Lottery Education Fund Government Code 8880.5 – CSU Fund 481
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
East Bay Fund values begin with “PU” for lottery funds
Lottery Education Fund Government Code – CSU Fund 481

16. Lottery Guidelines
The Lottery was enacted via Government Code It also has defined restrictions. Note a. Must supplement – not supplant – state funding of instruction

17. Parking Operations Ed Code 89701 – CSU Fund 471 & 472
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 – CSU Fund 471 & 472

18. Continuing Education Revenue Fund Ed Code 89704 - CSU Funds 441 & 444
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 CSU Funds 441 & 444

19. Campus Union Operations Ed Code 89700, 89721 CSU Fund 534
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, CSU Fund 534

20. Associated Student Education Code 89720-89724 – CSU Fund 461
Associated Student Fee
ASI is a separate legal entity
Auxiliary Organization
Established by EC
Associated Student Education Code – CSU Fund 461

21. Capital Outlay Funding Source CSU Funds are various Bond issuance
General Fund Appropriation
Appropriated Capital Outlay
Campus Fund
CSU Funds are various
Capital Outlay

22. Summary of Funding Sources

23. CMS PeopleSoft

24. PeopleSoft Chart Of Accounts

25. 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)
CSU uses 6 PeopleSoft Chartfields. This is a summary of each one
ChartField Overview

26. Fund identifies funding that has a specific defined purpose per Ed Code and ties to CSU Fund
This is how all the funding sources and legislation are tracked
FUND

27. A unique department within the University organization
Can also be used to identify a major program within a department, example: Utilities
Department

28. Identifies Assets, Liabilities, Equity, Expense and Revenue
Assets 1XXXXX
Liabilities 2XXXXX
Equity 3XXXXX
Revenue 5XXXXX
Expense 6XXXXX
Account

29. Identifies major on-going activity
Program

30. Project Defines activity with a start and end date
Capital Outlay projects
Continuing Education
Faculty Support Grants
Project

31. Class Defines minor on-going activity
This activity is often related to a specific department – not a major activity
Class

32. 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)
CSU uses 6 PeopleSoft Chartfields. This is a summary of each one
ChartField Overview

33. CSU Finance Data Warehouse

34. Single Department Report

35. Academic Affairs Summary

39. Summary 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

40. Contact Information
Debbie Brothwell
Questions