Budget Presentation
Academic Senate
November 03, 2015
Lynn Mahoney,
Provost and Vice President for Academic Affairs
Lisa Chavez,
Vice President for Administration and CFO
California State University, Los Angeles
5151 State University Drive | Los Angeles, CA 90032
http://www.calstatela.edu/
1
What we will talk about:
• CSU Budget Process
• University Budget Process
• Budget Redesign
• Academic Affairs Budget
2
CSU Systemwide Process
June
CSU Constituent
Consultations
June
July
Budget Adopted
Executive Council
Policy Retreat
July – September
March-May
Review enrollment targets,
consultation with presidents
More CSU Constituent
consultations, Legislative
budget hearings, Governor’s
May Revision of January
Budget
System Budget Advisory Committee
discussion of budget proposals
Budget briefing for the Board of
Trustees
October-November
February
Constituent Consultations
Trustees adopt Support
Budget Request
Legislative Analyst’s
Analysis of Budget
January
December-January
Governor’s Budget
submitted to Legislature
Review CSU enrollment targets
and revenue assumptions
3
CSU Systemwide
July Process
Campus is June
given final budget
CSU Constituent
allocation
from Chancellor’s
Consultations
Office
July
June
May
Budget
Adopted
After Governor provides
revised
budget Cal State LA revises
budget assumptions if necessary
and reconvenes
RAAC.
March-May
More CSU Constituent
February-March
consultations,
Legislative
Cal State
LA
begins
projections
budget hearings,
Governor’sbased
on January
Budgetofand
assumptions.
May Revision
January
If assumptions
are solid the Resource
Budget
Allocation Advisory Committee
convenes (RAAC)
Executive Council
Policy Retreat
Insert CAL STATE LA
August
July –LA
September
Cal State
submits annual
budget submission
Review enrollment
targets,
consultation with presidents
System Budget Advisory Committee
discussion of budget proposals
Budget briefing for the Board of
Trustees
October-November
February
Constituent Consultations
Trustees adopt Support
Budget Request
Legislative Analyst’s
Analysis of Budget
January
December-January
Governor’s Budget
submitted to Legislature
Review CSU enrollment targets
and revenue assumptions
4
University General Fund Budget
FY 2015-16
General Fund/Fee Revenue
3%
General Fund
Appropriation
1%
48%
48%
Tuition Fee
Non-Resident Tuition
Revenue
Other Fee Revenue
5
Campus General Fund Distribution
2015-16
$252,990,411
6
Campus General Fund Distribution
2015-16
$47,135,969
18.6%
Remaining
Balance
Financial Aid
7
Campus General Fund Distribution
2015-16
$56,179,599
22.2%
Remaining
Balance
Financial Aid
Benefits/Comp
8
Campus General Fund Distribution
2015-16
$7,876,886
3%
Remaining
Balance
Financial Aid
Benefits/Comp
Utilities
9
Campus General Fund Distribution
2015-16
$4,427,094
1.7%
Remaining
Balance
Financial Aid
Benefits
Utilities
CSU Risk Pool
Premium
10
Campus General Fund Distribution
2015-16
$3,896,114
1.5%
$2,410,577
1%
Financial Aid
Benefits
Utilities
CSU Risk Pool
Premium
University
Reserve
Other
$252,990,411
$131,064,172
52%
2015-16 General Fund Allocation
Net of Restricted Funds
65.85%
$86,302,658
7.54%
$9,881,485
7.19%
$9,429,244
13.46%
$17,644,109
2.61%
$3,416,043
12
Cal State LA Budgeted Funds:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Operating/General Fund
Lottery Fund
Instructionally Related Activities (IRA)
Student Success Fees
Health Services Fee
Athletics Fee
Graduate Professional Fees
Education Doc Fee
Housing
Parking
University Student Union
ASI Fees
Professional and Global Education Fees/CERF
University Auxiliary Services
CSULA Foundation
13
Current Budget Model
Incremental Plus
•
•
•
•
Fully-fund Base Operations
Mandatory Cost
Campus Priorities
Divisional Allocations are a Percentage of Base
Budget
14
2015-16 General Fund Allocation
300,000,000
250,000,000
200,000,000
150,000,000
100,000,000
50,000,000
0
2015-2016
Base to Divisions
2014-2015
Fin'l Aid (SUG)
2013-2014
Benefits/Comp
2012-2013
Utilities
Reserve
2011-2012
Insurance/Other
15
Cal State LA
State Appropriation and Revenue
70%
60%
50%
40%
30%
20%
10%
0%
2007-08
2008-09
2009-10
2010-11
2011-12
State Appropriation
2012-13
2013-14
2014-15
Revenue
16
Budget Model Redesign
Presidential Vision and University Initiative
Planning, Research, and Evaluation
Developed New Cal State L.A. Budget Model
Campus Engagement and Communication
17
Three-Year Implementation Timeline
Conception to Implementation
www.calstatela.edu/admfin/resource-allocation-model-review
Start
Sept. 2013
Presidential/Campus
Initiative
• Budget Model Redesign
Dec. 2013
Planning, Research, and
Evaluation of Requirements
for Budget Model/White
Paper
Jan. 2014
Formed Budget Allocation
Task Force
Fine Tuning
Post Implementation
Review
Planning
11 Months
Development
16 Months
Implementation
Feb. – Jun. 2014
Assessment of Base
Expenditure Need
•Develop the ZBB Template
•Training Sessions on ZBB
•Analysis of ZBB Submissions
Jul. 2014
ZBB Meetings with
University Divisions VP,
College Deans, and Fiscal
Managers
9 Months
Finish
Fall 2016
Implementation
May. 2015 – Jan. 2016
Design Framework of New
Budget Model
•Development of Key Performance
Data Analytics
•Update Campus Administrative
Procedures
Total Model Transition: 36 Months
Oct.– Nov. 2015
Communication of New
Budget Model
•University-wide Budget Townhall
Aug. 2015
Vetting and Feedback from
Campus Constituents
•University-wide Email
Communication
Nov. 2014
Budget Allocation Task
Force Convened
Jan. 2015
Budget Allocation Task
Force Reconvened
18
Budget Models in Higher Education
Incremental
Responsibility
Center
Management
(RCM)
Zero Based
Budget
(ZBB)
HIGHER
EDUCATION
BUDGET
MODELS
PerformanceBased
Budgeting
(PBB)
Centralized
ActivityBased
Budgeting
(ABB)
Hybrid
19
Budget Guiding Principles
A.
Accountability
• VPs and Deans will be accountable for performance
and accountable to the general public.
Transparent
• Inclusive. Simple to understand. Easily
communicated.
E.
Equitable
• Equitable allocations consistent with University
strategic initiatives.
A.
Adaptability
• Adaptable to changing needs. Divisions and colleges
have flexibility to best manage their budgets.
Mission Sensitive
• Mission sensitive and incorporates campus strategic
initiatives into the planning.
T.
M.
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New Cal State LA
Blended Budget Model
Essential
Operations
Mission
Critical
Funding
Performance
Assessment
• Maintains base
support for on-going
commitments
critical for University
operations.
• Funds will be setaside in support of
strategic initiatives
and investments
required for a world
class university.
• Annual performance
reporting of division
operations will be
conducted.
Note: The Budget Allocation Model Taskforce welcomes your comments and feedback to the budget redesign initiative. Since the redesign is in the development phase, the information presented is for reference only and
is subject to change.
21
Budget Redesign Webpage
22
Academic Affairs: Sources of Revenue
•
•
•
•
•
•
General Fund
Self-support programs: Summer Session
Lottery
Student Fees
Philanthropy
Grants & Contracts
23
General Fund
2012-13
Base
Allocation
Excess
Enrollment
$68.7 M
0
2013-14
2014-15
2015-16
$72.9 M
$76.3 M
$86.2 M
$4.7 M
$7.7 M
Pending
24
Summer Session, Lottery, Student Fees
2012-13
Summer
Session
2013-14
2014-15
2015-16
0
$1.8 M
$2.3 M
Pending
$2.4 M
$2.1 M
$1.4 M
$1.5 M
$1.0 M
$3.9 M
$3.7 M
$4.3 M
Lottery
Student
Fees
25
Strategic Investments
•
•
•
•
New Tenure Track Faculty
Support for Research & Creative Activities
Student Success and Achievement
One-time investments
– The University Library
– Unit and department improvements
– Grant Proposal Development
– Student Services Support
26
Investing in our Colleges
•
•
•
•
•
Carry Forward
Summer Session
Excess Enrollment
Retirement and Resignation Savings
Staff positions
27
College General Fund Allocations
College
A&L
CBE
CCOE
ECST
HHS
NSS
LIB
Academic
Affairs
2012-13
2013-14
2014-15
2015-16
$12.5 M
$12.7 M
$14.5 M
$15.9 M
$8.8 M
$8.8 M
$9.0 M
$9.6 M
$7.1 M
$7.1 M
$7.3 M
$7.7 M
$5.4 M
$6.1 M
$6.3 M
$7.4 M
$10.8 M
$10.8 M
$11.0 M
$11.7 M
$16.1 M
$17.8 M
$18.2 M
$20.1 M
$3.6 M
$3.6 M
$3.7 M
$3.7 M
$4.4 M
$6.0 M
$6.3 M
$7.4 M*
* Additional 2.0 M has been set aside for faculty hires and $640K for Strategic Planning.
28
College Excess Revenue Allocations
College
2012-13
2013-14
2014-15
2015-16
A&L
0
$410 K
$771 K
TBD
CBE
0
$176 K
$655 K
TBD
CCOE
0
$71 K
$392 K
TBD
ECST
0
$552 K
$1.5 M
TBD
HHS
0
$145 K
$422 K
TBD
NSS
0
$1.2 M
$2.4 M
TBD
Academic
Affairs
0
$2.1 M
$1.6 M
TBD
29
Lottery and Student Fees
College
2012-13
2013-14
2014-15
2015-16
A&L
$569 K
$758 K
$696 K
$763 K
CBE
$86 K
$412 K
$369 K
$398 K
CCOE
$134 K
$201 K
$88 K
$112 K
ECST
$246 K
$441 K
$414 K
$487 K
HHS
$260 K
$638 K
$509 K
$788 K
NSS
$382 K
$535 K
$520 K
$554 K
$860 K
$412 K
$444 K
$455 K
$872 K
$2.6 M
$2.1 M
$2.3 M
LIB
Academic
Affairs
30
Summer Session Revenues
College
2012-13
2013-14
2014-15
2015-16
A&L
0
$93 K
$219 K
Pending
CBE
0
$494 K
$642 K
Pending
CCOE
0
0
0
Pending
ECST
0
$14 K
$71 K
Pending
HHS
0
$265 K
$398 K
Pending
NSS
0
$902 K
$977 K
Pending
31
2015-2016 New General Fund Allocation
Strategic Investments
Funding
New TT Faculty
$3.1 M
Faculty Equity and Promotions
$796 K
Instruction and Enrollment
$913 K
Research & Creative Activities
Student Success and Achievement
$188 K
Strategic Planning Initiatives
$903 K
$707 K
Resource Planning and Management
$155 K
32
33
Looking Ahead
•
•
•
•
Strategic Planning Process
Maximizing our instructional dollars
Self-Support Programs and DTLA
Improved processes for Lottery, IRA and Student
Success Fee funding
• Grants & Contracts
• Philanthropy
34
Questions?
35