1. University Budget and Marginal Cost Components
October 25, 2016
University Budget Office

2. CSU Marginal Cost of Enrollment Methodology
CSU campuses are funded for enrollment growth on the basis of the marginal cost funding methodology negotiated by the CSU, University of California, Department of Finance and the Legislative Analyst’s Office.
The Marginal Cost of Enrollment components are based on services directly affected by enrollment increases.
The formulas are primarily driven by average costs included in the marginal cost component categories and discounted by a percentage calculated for fixed costs. For example, the formulas approximate staffing and operating resources necessary for increased teaching costs based on a fixed SFR ratio and actual salaries and benefits for new faculty.
University Budget Office

3. CSU Marginal Cost of Enrollment Methodology
2016/2017
Components
2016/17 Total MC Factor Per Student
% of Total
Instruction
$5,772
56.12%
Research $0 0%
Public Service
Academic Support
$1,286
12.50%
Student Services
$1,091
10.61%
Institutional Support
$1,133
11.02%
Oper & Mtc of Plant
$918
8.93%
Student Financial Aid
 0%
Total
$10,200
99.17%
Instructional Equipment
$85
0.83%
Totals with I.E.
$10,285
100.00%
State Allocation at $5,809 per new FTES
Tuition Fee at $4,476 per new FTES
Equals $10,285
University Budget Office

4. Marginal Cost Components
Instruction: Includes expenses for all activities that are part of an institution's instruction program.
Faculty and Department Chairs
Research: Includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.
Public Service: Includes expenses for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution.
Center for Community Engagement
Green Music Center - Production
Entrepreneurial Activities - Conferences, Marketing, Box Office
Academic Support: Includes expenses to provide support services to the institution’s primary missions: instruction, research, and public service.
Academic Deans and Administrative Services
Academic Advising
Tutorial Center
University Budget Office

5. Marginal Cost Components
Student Services: Includes expenses incurred for offices of admissions and the registrar, and activities with the primary purpose of contributing to students' emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.
Admissions and Records
Athletics
Disability Services
The HUB
Institutional Support: Includes expenses for central executive-level activities concerned with management and long-range planning for the entire institution.
Executive Offices
Financial Services
Human Resources
Seawolf Services
Green Music Center - Administration
Operation of Maintenance and Plant: Includes all expenses for the administration, supervision, operation, maintenance, preservation and protection of the institution’s physical plant.
Facilities Services
Utilities
Police and Security
Student Financial Aid: Includes expenses for scholarships and fellowships from restricted or unrestricted funds—in the form of grants to students, resulting from selection by the institution or from an entitlement program.
University Budget Office

6. University Budget by Division- Total Budget: $106,235,883
Distribution of 2015/16 Operating Fund Budget
University Budget Office

7. University Budget by Marginal Cost Component
Distribution of 2015/16 Operating Fund Budget
University Budget Office

8. University Budget by Marginal Cost Component (without Financial Aid)
University Budget Office

9. 2015-16 Operating Fund Budget by Marginal Cost Component (CSU vs. SSU)
Based on CSU and SSU FIRMS budget submissions
University Budget Office
University Budget Office

10. University Budget Office
CSU Marginal Cost Methodology vs. SSU Budget Allocation Distribution – Six Year Trend
Original Posted budget – matches Expenditure Plans
Distribution of Operating Fund Budget
University Budget Office
University Budget Office

11. University Budget Office
Breakout of Marginal Cost Component by Division (2016/2017 Operating Fund Budget)
University Budget Office

12. University Budget Office
Breakout of Divisions by Marginal Cost Component (2016/2017 Operating Fund Budget)
University Budget Office

13. Institutional Support Operation and Maintenance of Plant
Marginal Cost Methodology, Budget & Actuals by FTES for the Operating Fund ( )
Academic Support
Institutional Support
Instruction
Operation and Maintenance of Plant
Public Service
Student Services
Total MC
$ ,286
$ ,133
$ ,772 $ $
$ ,091
$ 10,200
Budget
$ ,447
$ ,907
$ ,576
$ ,686 $
$ ,117
$ ,805
Actuals
$ ,464
$ ,894
$ ,530
$ ,767 $
$ ,056
$ 11,894
University Budget Office

14. SSU Operating Fund 2015/2016 Budgeted Marginal Cost Component by FTES
University Budget Office

15. SSU Operating Fund 2015/2016 Actual Marginal Cost Component by FTES
University Budget Office

16. University Budget Office
Historical Marginal Cost Component by FTES Budget vs. Actuals (2011/12 – 2015/16) University Operating Fund
University Budget Office

17. University Budget Office
GAAP Audited Financials – All University Funds (Non-Auxiliary) Expenses per FTES (SSU vs. CSU)
2010/11
2011/12
2012/13
2013/14
2014/15
Expenses per actual FTES
Sonoma
CSU
Instruction
5,937
6,003
5,706
5,919
5,797
5,946
6,093
6,163
6,168
Academic Support
1,876
1,655
1,794
1,628
1,790
1,676
1,712
1,897
1,864
Student Services
2,020
1,767
2,041
1,757
2,087
1,820
2,152
1,889
2,495
1,922
Institutional Support
(% of total, net of dep)
10.1%
11.5%
9.8%
10.9%
9.9%
11.1%
9.6%
11.2%
11.3%
Operation and maintenance of plant
($ per Sq Ft)
5.17
5.69
5.02
6.00
5.01
6.23
5.96
6.83
4.35
6.94
University Budget Office

18. University Budget Office
GAAP Audited Financials – All University Funds (Non-Auxiliary) Expenses per FTES (SSU vs. CSU)
University Budget Office

19. University Budget Office
GAAP Audited Financials – All University Funds (Non-Auxiliary) Expenses per FTES (SSU vs. CSU)
University Budget Office

20. University Budget Office
GAAP Audited Financials – All University Funds (Non-Auxiliary) Expenses per FTES (SSU vs. CSU)
University Budget Office

21. FTES and General Fund Allocation by Campus
Resident FTES
Campus
15/16 Resident FTES Target
16/17 Resident FTES Increase
TOTAL16/17 Resident FTES
Total 16/17 General Fund Allocations
GF Allocation per FTES
CSU AVERAGE
15,438
226
15,661
$ ,093,164
$ ,285
Bakersfield
7,526
198
7,724
$ ,803,309
$ ,390
Channel Islands
5,500 89
5,589
$ ,013,910
$ ,706
Chico
15,000
197
15,197
$ ,499,232
$ ,140
Dominguez Hills
10,390
219
10,609
$ ,847,352
$ ,432
East Bay
12,114
175
12,289
$ ,090,361
$ ,168
Fresno
18,829
276
19,105
$ ,922,532
$ ,272
Fullerton
28,452
385
28,837
$ ,458,661
$ ,946
Humboldt
7,483
120
7,603
$ ,852,510
$ ,714
Long Beach
28,427
387
28,814
$ ,845,136
$ ,415
Los Angeles
17,581
299
17,880
$ ,284,339
$ ,398
Maritime Academy
1,391 22
1,413
$ ,594,176
$ ,944
Monterey Bay
5,519
117
5,636
$ ,088,783
$ ,081
Northridge
26,687
352
27,039
$ ,550,096
$ ,714
Pomona
18,294
292
18,586
$ ,369,342
$ ,068
Sacramento
22,545
22,837
$ ,684,837
$ ,336
San Bernardino
15,054
233
15,287
$ ,197,408
$ ,751
San Diego
26,948
356
27,304
$ ,551,596
$ ,576
San Francisco
23,836
263
24,099
$ ,811,859
$ ,424
San Jose
22,201
306
22,507
$ ,763,282
$ ,521
San Luis Obispo
16,861
109
16,907
$ ,600,468
$ ,342
San Marcos
8,971
9,204
$ ,782,552
$ ,234
Sonoma
8,060
128
8,188
$ ,135,883
$ ,711
Stanislaus
7,406
146
7,552
$ ,395,147
$ ,262
University Budget Office

22. FTES and General Fund Allocation by Campus
Resident FTES
Campus
15/16 Resident FTES Target
16/17 Resident FTES Increase
TOTAL16/17 Resident FTES
Total 16/17 General Fund Allocations
GF Allocation per FTES
Bakersfield
7,526
198
7,724
$ ,803,309
$ ,390
Humboldt
7,483
120
7,603
$ ,852,510
$ ,714
San Marcos
8,971
233
9,204
$ ,782,552
$ ,234
Sonoma
8,060
128
8,188
$ ,135,883
$ ,711
Stanislaus
7,406
146
7,552
$ ,395,147
$ ,262
All Campus Average GF Allocation per FTES $ ,285
Medium Campus Average GF Allocation per FTES (without SSU) $ ,462
SSU GF Allocation per FTES $ ,711
Funding Gap in $ Between SSU and CSU Average $ 4,699,912
Funding Gap in $ Between SSU and Medium Campus Average $ 6,150,826
Funding Gap in $ Between SSU and Humboldt $16,400,564
University Budget Office
University Budget Office