Non-CSU Operating Fund Entities Business & Financial Services Services and Use of Facilities Costs IT Services San Jose State University Cost Allocations to Non-CSU Operating Fund Entities CO Audit Fee Facility Use Fees UPD Security Associated Students $ 90,469 (A) $ 141,229 $ 4,582 $ 5,322 $ 4,818 n/a n/a n/a n/a n/a n/a $ 246,420 Athletics n/a (B) n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a - Housing 203,379 (A) 1,165,204 n/a 367,914 465,518 38,264 20,088 34,895 183,188 1,585 278,020 2,480,035 CERF 2,539,979 (C) 153,432 n/a n/a 44,839 127,173 66,765 55,026 n/a 159 249,123 2,987,373 Lottery 134,508 (A) n/a n/a n/a n/a 497 261 5,191 n/a n/a 5,949 140,457 Other Trust 107,000 (D) n/a n/a n/a n/a 23,400 (G) (G) n/a n/a 23,400 130,400 Parking 208,559 (D) 89,502 n/a 373,416 1,169,456 11,166 5,862 14,592 49,569 4,597 85,786 1,926,719 Research Foundation 70,642 (A) 216,615 25,625 320,256 n/a n/a n/a n/a n/a n/a n/a 633,138 Spartan Shops 7,030 (A) 202,301 11,856 (F) 6,902 n/a n/a n/a n/a n/a n/a 228,089 Student Health 642,543 (D) 304,435 n/a 141,225 9,302 46,485 24,404 21,084 n/a n/a 91,973 1,189,477 Student Union 161,951 (A) 114,510 4,660 266,706 3,907 n/a n/a n/a 46,491 n/a 46,491 598,225 Tower Foundation 22,966 (A) 45,804 25,625 47,559 1,563 n/a n/a n/a n/a n/a n/a 143,517 City of San Jose (MLK) n/a (E) 309,177 n/a n/a n/a n/a n/a n/a 36,119 n/a $ 36,119 345,296 TOTALS, NON-CSU OPERATING FUND $ 4,189,026 $ 2,742,208 $ 72,348 $ 1,522,398 $ 1,706,303 $ 246,985 $ 117,380 $ 130,788 $ 315,367 $ 6,341 $ 816,861 $ 11,049,146 TOTALS, CSU OPERATING FUND $ 1,484,425 $ 779,309 $ 660,228 $ 413,205 $ 32,652 $ 3,369,819 ************ TOTALS, UNIVERSITY INSURANCE PREMIUMS $ 1,731,410 $ 896,689 $ 791,016 $ 728,572 $ 38,993 $ 4,186,680 ************ For additional information, contact the University Budget Office. Estimated cost allocations are highligted. Cost allocations will be posted quarterly in September, December, March and June. Workers' Comp (A) Fixed charges. However, the distribution between the Foundations varies each year. (B) Athletics will not be charged for IT and Business & Financial Services per an agreement for services in kind: tickets to Athletic events. (C) CERF estimated balance; to be transferred to A&F after all other costs have been posted. (D) Variable charges will be dependent upon revenues collected. (E) City of San Jose Public Library (MLK) will be charged for ITS Baseline Services and partial cost of the (MLK) Building Insurance Premium. (F) The Facility Use Fee for Spartan Shops is governed by their operating agreement. (G) RA/Trust portion of risk premium will be fully applied to WC premium for ease of calculating other costs. Insurance Premium Costs Risk Management Property/ IDL/NDI/UI Liability Building Ins. Vehicle Insurance Total Insurance Premiums TOTALS 2014-15 Cost Allocation Fall Update Last Updated: 10/30/2014
Cost Allocations to Non-CSU Operating Fund Entities Business & Financial Services Summary of Cost Allocation Revenue Cost Allocation Adjusted Based on General Salary Increase (GSI) Entity Charge % Increase (A) Charge Associated Students 87,834 3.0% $ 90,469 Athletics - 3.0% $ - Housing 197,455 3.0% $ 203,379 Lottery 130,591 3.0% $ 134,508 Foundations (Research and Tower) 90,881 3.0% $ 93,608 (B) Spartan Shops 6,826 3.0% $ 7,030 Student Union 157,234 3.0% $ 161,951 Total Based on GSI 670,820 3.0% $ 690,945 Split of Research and Tower Foundation Entity Actual Exp. (B) Pro-rata share Charge Research Foundation 65,547,745 75.47% $ 70,642 Tower Foundation 21,309,785 24.53% $ 22,966 Cost Allocation Estimate Based on Anticipated Revenue Entity Fund Estimated Revenue % of Rev. Billed Estimated Charge CERF 48000 29,607,127 N/A 2,539,979 (C) Parking Fines and Forfeitures 55000 317,977 Parking Fees 56000 5,640,840 Parking Total 5,958,817 3.5% 208,559 (D) Other Trust various various 107,000 (E) Student Health Services Fee 51000 8,811,893 Student Health Facilities Fee 52000 3,711,169 Student Health Voluntary Fee 51001 327,800 Student Health Total 12,850,862 5.0% 642,543 (F) Total Based on Anticipated Revenue $ 3,498,081 TOTAL COST ALLOCATION $ 4,189,026 (A) Increase for fixed Business and Financial Services charges is 3.0%. (B) Tower and Research Foundation Cost Allocation for Business and Financial Services is calculated by taking the base cost for both (established when they were one entity), and dividing by the pro-rata share, based on Prior Year expenditure actuals (FIRMS data). (C) CERF estimated cost allocation is calculated from anticipated credit revenue (OU, Special Session, Winter/Reg Ext, Spartans Online), less other University cost allocations, per a campus agreement. See "CERF" sheet for details. Revenues estimate based on Business Plan. (D) Parking Funds included are Fines and Forfeitures, and Parking Fees. Funds for Construction and Maintenance and Repair are not included. Revenues are from Business Plan. (E) Each Trust Fund agreement details the percentage of the Business and Financial Services fee. Estimate for is based on actuals. (F) Student Health Center revenues are from Business Plan and do not include transfers in/out. 2014-15 Cost Allocation Fall Update, Bus & Fin Services Last Updated: 10/15/2014
Cost Allocations to Non-CSU Operating Fund Entities IT SERVICES BASELINE COSTS AND WORKSTATION REFRESH FTE [1] Baseline Charges Wrkstn Refresh - New Non- Baseline Services Total Charges Under New Model Rate per FTE per year $ 3,817.00 $ 445.00 $ 4,262.00 Self-Support Units Housing 66.00 251,922 29,370 883,912 1,165,204 CIES 36.00 137,412 16,020-153,432 Parking 21.00 80,157 9,345-89,502 Student Health 71.43 272,648 31,786-304,435 Subtotal - Self-Support 194.43 $ 742,139 $ 86,521 $ 883,912 $ 1,712,573 Auxiliaries Associated Students 37.00 141,229 - - 141,229 Research Foundation 56.75 216,615 - - 216,615 Spartan Shops 53.00 202,301 - - 202,301 Student Union 30.00 114,510 - - 114,510 Tower Foundation 12.00 45,804-45,804 Subtotal - Auxiliaries 188.75 $ 720,459 $ - $ - $ 720,459 MLK Library City of San Jose Public Library 81.00 309,177 - - 309,177 Subtotal - City of San Jose 81.00 $ 309,177 $ - $ - $ 309,177 TOTAL COST ALLOCATION $ 2,742,208 Notes: [1] As reported in the Business Plans. 2014-15 Cost Allocation Fall Update, ITS Services Last Updated: 10/10/2014
Cost Allocations to Non-CSU Operating Fund Entities Detail of CERF Charge Under Cost Allocation Estimate Based on Anticipated Revenue From CIES Business Plan Estimated Revenue Percentage Distribution Campus Portion of Revenue Academic Yr Credit Revenue to SJSU (A) 23,064,560 11% $ 2,537,102 Summer 2014 Credit Revenue 6,542,567 11% $ 719,682 Total Anticipated Credit Revenue 29,607,127 $ 3,256,784 Open Univ Reimbursement (B) 269,411 Other Cost Allocations Facility Use Fee - (C) IT Services 153,432 UPD Security 44,839 Worker's Comp. 127,173 IDL/NDI/UI 66,765 Liability 55,026 Vehicle Insurance 159 716,805 Balance to Business and Financial Services $ 2,539,979 % of Division Trust Fund Balance to Total Credit Revenue 8.58% (A) CERF 11% Distribution is on Credit Revenue which includes Open University, Special Session, Winter/Reg Extension, Summer, and Spartans Online. (B) This is based on CSU 1994/95 SJSU estimated Open University/Concurrent Enrollment revenue of $1,926,751 * 13.98%. In 2006/07 SJSU implemented a CERF Funding Model program. This was included as part of the costs to Admin and Finance Division. (C) Facility Use Fee is billed to CIES directly. See the Facility Use Fee sheet for details. 2014-15 Cost Allocation Fall Update, CERF Last Updated: 10/15/2014
Estimated Cost Allocations to Non-CSU Operating Fund Entities CHANCELLOR'S OFFICE AUDIT FEE Chancellor's Office (CO) Audit Fee for Recovery $ 72,348 Operating Expenditures (A) Percentage CO Audit Cost Share (B) DeptID Project# Allocation Cost Difference Student Union 7,897,533 6.44% 4,660 1065 SU001 $ 4,001 659 Tower Foundation (B) 21,309,785 17.38% 25,625 1404 T3551000004 $ 26,455 (830) Research Foundation (B) 65,547,745 53.46% 25,625 1308 F1171000010 $ 26,455 (830) Associated Students 7,767,055 6.33% 4,582 1087 AS001 $ 4,426 156 Spartan Shops 20,092,788 16.39% 11,856 1421 SS001 $ 11,011 845 122,614,906 100.00% 72,348 $ 72,348 - (A) Operating Expense information from Auxiliary YE Financial Statements. (B) The CO Audit Cost has been calculated based on actual Operating Expenses. Foundation CO audit costs are to be split evenly between the two entities per mutual agreement. 2014-15 Cost Allocation Fall Update, CO Audit Cost Last Updated: 10/14/2014
Cost Allocations to Non-CSU Operating Fund Entities SAN JOSE STATE UNIVERSITY UNIVERSITY POLICE DEPARTMENT SECURITY FEE Faculty/ Staff FTE Staff/Faculty/ Resident Student FTE Total FTE Total Security Cost [1] Associated Students 37.00 37.00 $ 4,818 Housing: Employees 66.00 66.00 8,595 Student Residents (100% occupancy) 3,710.00 3,710.00 456,924 [2] IES (Continuing Education) 36.00 308.33 344.33 44,839 Spartan Shops 53.00 53.00 6,902 Student Health Center 71.43 71.43 9,302 Student Union 30.00 30.00 3,907 Tower Foundation 12.00 12.00 1,563 305.43 4,018.33 4,323.76 $ 536,847 Parking $ 1,169,456 [3] $ 1,706,303 [1] Security cost per FTE = $130.22, calculated as follows: UPD CSU Operating Fund Budget ( base budget) $ 3,650,009 Total projected campus FTE 28,029 = Cost per FTE $ 130.22 [2] Security cost per Staff/Faculty/Resident Student = $123.16, calculated as follows: Average officer/dispatcher salary w/benefits $ 107,764 x UPD Officer/Student Ratio (1.5/1000) 0.0015 = Gross security rate per student $ 161.65 Discount for weekday security covered by the CSU Operating Fund (1/3 for weekdays) (38.49) [3] Net security rate per student $ 123.16 (2,594 faculty/staff, 25,435 student) Per comprehensive/principal agreement/contract between the Non-CSU Operating Fund Entity and the University. Above data is Fall 2014 Update for FY 2014-15 Cost Allocation Fall Update, UPD Security Last Updated: 10/1/2014
Cost Allocations to Non-CSU Operating Fund Entities Facility Use Fee (Per EO 1000: Charges for Usage of State Owned/Supported Facilities) Non-CSU Operating Fund Facility Use Fee Gross Sq. Ft. $1.00 per Sq. Ft. x 12 Space Rental Assignable Sq. Ft. $2.00 per Sq. Ft. x 12 Building Footprints Ground Lease Grounds Surround. Bldg Facility Use Fee Change from Prior FY Facility Use Fee Non-CSU Operating Fund Entities: Associated Students - - - - 3,544 1,778 5,322 5,322 (A) 5,322 0 5,322 Housing 367,914 367,914 367,914 0 367,914 Parking 845,327 (adjusted) 373,416 0 373,416 Research Foundation: Sponsored Activities (B) 187,200 0 187,200 Research Foundation: SAL & igateway 5,544 131,922 (C) 133,056 103,296 29,760 Spartan Shops 1,240 31,408 369-369 (D) TBD 89,678 Student Health Center 11,027 132,324 17,802-17,802 8,901 (E) 141,225 (123,423) 264,648 Student Union 174,950 103,374 278,324 266,706 (F) 266,706 81,966 184,740 Tower Foundation: Sponsored Activities (G) 32,463 32,463 0 Tower Foundation: Administration 629 15,096 (H) 15,096 1,944 13,152 Total Facility Use Fees $ 1,522,398 $ 96,246 $ 1,515,830 Total Sq. Ft. $1.00 per Sq. Ft. Footnote (A) Associated Students will not pay rent for the University House until 2032, per a lease agreement between AS and SJSU. Note that the agreement states that the University will pay Property Insurance on the AS house. (B) Research space is negotiated between the Research Foundation and the University. (C) SAL Program held in IS Building. A total of nine rooms have been assigned for dedicated use by CIES-iGateways effective Summer Session 2014, plus an office beginning June 2014. (D) N/A. The Facility Use Fee for Spartan Shops is governed by their operating agreement beginning FY. (E) A new building is being constructed. Space rental fee has been calculated assuming that the new building will come online in January 2015. (F) The new Student Union expansion space came online in April 2014. The original building is currently being renovated for seismic retrofit, therefore, no building footprint will be charged in FY. (G) New fee being assessed for university space used by faculty while performing research/sponsored activities. (H) Tower Foundation utilizes five cubicles and two offices on the third floor of Clark Hall. Adjustment is due to staffing changes. 2014-15 Cost Allocation Fall Update, Facilities Use Fee Last Updated: 11/3/2014
Cost Allocations to Non-CSU Operating Fund Entities for Risk Expenditures Distribution of Worker's Comp, NDI, IDL, UI and Risk Liability Costs Based on Expenditures & CSURMA Annual Premiums -------------------Cost for Coverage------------------- % Personnel Expenses (A) WC IDL/NDI/UI Total Premium 1,731,410 896,689 2,628,099 Housing $ 5,342,929 2.2% $ 38,264 $ 20,088 $ 58,352 CERF 17,757,434 7.4% 127,173 66,765 193,938 Lottery 69,367 0.0% 497 261 758 Parking 1,559,095 0.7% 11,166 5,862 17,028 Other Trust 23,400-23,400 (B) Student Health 6,490,804 2.7% 46,485 24,404 70,889 CSU Op Fund 207,273,607 86.9% 1,484,425 779,309 2,263,734 TOTAL $ 238,493,236 100.0% $ 1,731,410 $ 896,689 $ 2,628,099 Total Risk Liability % Expenditures (C) Cost Premium 736,596 Housing $ 14,090,469 4.7% $ 34,895 CERF 22,219,567 7.5% $ 55,026 Lottery 2,095,958 0.7% $ 5,191 Parking 5,892,282 2.0% $ 14,592 RA/Other Trust N/A (B) Student Health 8,513,776 2.9% 21,084 CSU Op Fund 244,626,716 82.2% 605,808 (D) TOTAL $ 297,438,768 100.0% $ 736,596 $ 1,731,410 WC 896,689 NDI/IDL/UI 736,596 Liability (D) $ 3,364,695 $ 41,455 Student Professional Liability (D) 12,965 Student Academic Field Exp. For Credit Liability (D) 728,572 Property Insurance 529,804 AIME 38,993 Vehicle Insurance TOTALS INVOICED BY CHANCELLOR'S OFFICE $ 4,716,484 (A) Personnel expenditures are all salary, wages, and benefits, including work study. (B) Other Trust portion is applied as a 1% charge to actual expenditures during the fiscal year. For ease of calculation, entire cost allocation to Other Trust will be applied to the Workers' Compensation Premium. The estimate is based on actuals. (C) Expenditures are all expenses except risk premiums and transfers out. (D) SPL and SAFECLIP are a CSU Op. expense and cost is reduced from the Liability Premium allocated to the campus. SPLIP and SAFECLIP totals were provided by Alliant/Risk Management (Van Rin). 2014-15 Cost Allocation Fall Update, WC, NDI, Liab. Last Updated: 10/10/2014
Cost Allocations to Non-CSU Operating Fund Entities for Risk Expenditures Property / Building Insurance Premium Site # Bldg Description Occupied As Total Values Premium Total Values Premium STUDENT UNION 1 AUTO BANK TELLER BUILDING ATM 229,321 123 220,756 127 3 STUDENT UNION COLLEGE - GENERAL 41,693,469 22,362 40,341,320 23,298 110 STUDENT AQUATIC CENTER POOL/DRESSING/SHOWER BUILDING 3,340,565 1,792 3,215,792 1,857 177 EVENT CENTER COLLEGE - GENERAL 41,416,232 22,214 39,869,303 23,026 Student Union Total 46,491 48,308 PARKING 53 NORTH PARKING FACILITY (10TH STREET) PARKING STRUCTURE / OFFICES 33,439,351 17,935 32,190,365 18,591 54 SOUTH PARKING FACILITY (7TH STREET) PARKING STRUCTURE 35,168,623 18,863 33,855,047 19,552 55 WEST PARKING FACILITY (4TH STREET) PARKING STRUCTURE 18,490,740 9,918 17,800,096 10,280 175 UNIVERSITY POLICE DEPARTMENT BUILDING POLICE STATION / OFFICES 5,319,111 2,853 5,120,438 2,957 Parking Services Total 49,569 51,380 HOUSING 87 HOOVER HALL DORM 8,874,290 4,760 8,581,728 4,956 88 ROYCE HALL DORM 8,874,290 4,760 8,581,728 4,956 89 WASHBURN HALL DORM 8,874,290 4,760 8,581,728 4,956 90 JOE WEST HALL DORM 35,391,705 18,983 34,195,264 19,749 91 DINING COMMONS CAFETERIA 7,569,646 4,060 7,286,914 4,208 178 CAMPUS VILLAGE - BUILDING A (FACULTY/STAFF) APARTMENT - HIGH RISE 36,103,422 19,364 35,065,612 20,251 178 CAMPUS VILLAGE - BUILDING B (UPPER CLASSMEN) APARTMENT - HIGH RISE 195,583,256 104,902 188,688,926 108,974 178 CAMPUS VILLAGE - BUILDING C (FRESHMEN) APARTMENT - HIGH RISE 40,270,845 21,599 39,028,153 22,540 University Housing Total 183,188 190,590 MLK LIBRARY - CITY/CAMPUS 142 DR MARTIN LUTHER KING JR. LIBRARY LIBRARY - HIGH END 164,248,800 88,096 158,113,978 91,316 CSU Op Fund Portion (59%) CSU Op Fund Portion (59%) 96,906,792 51,977 93,287,247 53,876 City of San José Total (41%) City of San Jose Total (41%) 67,342,008 36,119 64,826,731 37,440 Totals, Non-CSU Operating Fund Property Insurance 279,248 290,278 Totals, City of San José 36,119 37,440 Total, CSU Operating Fund Property Insurance 413,205 427,944 TOTALS, UNIVERSITY Property Premium 728,572 755,662 Notes: Property Values and Premium information provided by Allian 10/6/14. Property appraisals are done every five years, and property values are updated annually by Alliant. A list of buildings on campus is sent to the Risk & Compliance manager every year to be reviewed for any additions/demolitions of buildings. 2014-15 Cost Allocation Fall Update, Property Premium Last Updated: 10/15/2014
Cost Allocation to Non-CSU Operating Fund Entities for Risk Expenditures Vehicle Insurance Premium Distribution Non- CSU Operating Fund Entity FD&O Inventory (A) Estimated Cost Per Vehicle (B) $ 159 Housing 10 1,585 CIES 1 159 Parking 29 4,597 Total Non-CSU Operating Fund Total CSU Operating Fund TOTALS, UNIVERSITY 40 $ 6,341 206 $ 32,652 246 $ 38,993 (A) Detailed listing of vehicles for cost allocations provided by auto shop on 10/21/14. 2014-15 Cost Allocation Fall Update, Vehicle Insurance Last Updated: 10/21/2014