FY17/18 CENTRALLY PAID INDIRECT COST

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1 ATTACHMENT 1 FY17/18 CENTRALLY PAID INDIRECT COST Account Name Enterprise Programs Agency Code Campus Total 1 CE/CEE Housing Program Parking Program Health Center Facilities Auxiliary Organizations Student Union Program Misc Trust State Pro-Rata Fines Overhead Costs State Pro-Rata Overhead Costs State Pro-Rata Overhead Costs State Pro-Rata & Forfeitures Overhead Costs State Pro-Rata Overhead Costs State Pro-Rata Overhead Costs State Pro-Rata Chancellor's Office , , ,887 5, ,731 Bakersfield ,966 10,254 97,744 11,887 68,874 11,887 45, ,887 5, ,887 5,581 12,375 San Bernardino ,784 53, ,310 11, ,515 11, , ,887 5, ,887 5,581 0 Stanislaus ,962 23, ,517 11,887 81,627 11,887 14, ,887 5,581 11,887 5,581 11,887 44,492 21,845 Chico ,521 15, ,248 11, ,648 11,887 14, ,887 5,581 11,887 5,581 11,887 5,581 0 Dominguez Hills ,307 50, ,117 11, ,036 11,887 95,422 7,593 11,887 5, ,887 5,581 34,163 Fresno ,966 25, , , , ,887 5,581 11,887 5,581 11,887 5,581 8,638 Fullerton ,263,291 94, ,162 30, ,225 30, ,432 7,064 30,000 14,085 30,000 14,085 30,000 14,085 4,606 East Bay ,545 77, ,212 11, ,306 11,887 57, ,887 5,581 11,887 5,581 11,887 44,239 34,217 Humboldt ,383 16, ,154 11, ,218 11,887 13, ,887 5, ,887 5,581 5,704 Long Beach ,528, , ,465 30, ,883 30,000 75,021 51,518 30,000 14,085 60,000 28,170 30,000 14,085 34,352 Los Angeles ,914 53, ,977 11, ,230 11, , ,887 5,581 11,887 5,581 11,887 5,581 1,913 Maritime Academy ,189 3,781 54,584 11, , Monterey Bay ,879 27, , ,887 35,390 12, ,887 5, ,596 19,844 Northridge ,659, , ,471 30, ,899 30, ,460 54,120 30,000 14,085 30,000 14,085 30,000 14,085 51,017 Pomona ,348 36, ,378 30, ,874 30, ,319 20,016 30,000 14,085 30,000 14,085 30,000 14,085 7,246 Sacramento ,535, , ,199 30, ,900 30, ,110 15,177 30,000 14,085 60,000 28,170 30,000 14,085 10,289 San Diego ,019,651 55, ,221 30, ,889 30,000 44, ,000 14,085 60,000 28,170 30,000 14,085 0 San Francisco ,998,612 44, ,153 30, ,015 30,000 56,204 7,781 30,000 14, ,000 83, ,329 San Jose ,898, ,727 1,103,391 30, ,555 30, , ,000 14, ,000 14, ,121 San Luis Obispo ,778,197 28, ,159 30, ,998 30,000 88,799 11,179 30,000 14, ,000 14, ,591 Sonoma ,274 27, ,619 30, ,277 30,000 22,082 8,383 30,000 14, ,000 74, ,232 San Marcos ,159,171 85, , , ,944 6,785 11,887 5,581 11,887 5,581 11,887 5,581 22,731 Channel Islands ,729 22, ,687 11, ,940 11,887 39, ,887 5,581 11,887 5,581 11,887 5,581 50,714 21,850,146 1,178,056 9,095, ,870 5,304, ,531 1,713, , , , , , , ,168 1,460,658 CAMPUS ENTRIES: DEBIT OBJECT CODE CREDIT OBJECT CODE CSU FUND Chancellor's Office: DEBIT OBJECT CODE CREDIT OBJECT CODE (1) The CPO transactions will include 1/3 of the above amounts and will be processed on or about August, November, March. State Pro-Rata

2 CSU Office of the Chancellor SW Extended Education ATTACHMENT 2 Centrally Paid Indirect Cost Distribution FY 2017/2018 Agency Campuses All Revenue Sources as of 6/30/2016 Commission on Extended University Grants only 2 Systemwide Dean's and Commission Office Chancellor's Office - Overhead 3 Total Administrative Total Indirect Costs State ProRata 4 Cost Allocation 14/15 Revenue Percentages Prior Year Adjustment 5 Total Amount CPO Amount A B C D B + C +D=E F E + F = G H I G + I = J J/ Bakersfield 3,258, % 1,678 6,096 2,480 10,254 97, , % (797) 107,201 35, San Bernardino 17,103, % 8,807 31,991 13,013 53, , , % (2,814) 369, , Stanislaus 7,568, % 3,898 14,157 5,759 23, , , % (2,301) 150,030 50, Chico 5,049, % 2,600 9,445 3,842 15, , , % (1,341) 143,794 47, Dominguez Hills 15,976, % 8,227 29,883 12,156 50, , , % (4,429) 477, , Fresno 8,227, % 4,237 15,390 6,260 25, , , % (2,094) 173,538 57, Fullerton 30,050, % 15,475 56,208 22,864 94, , , % (8,027) 707, , East Bay 24,520, % 12,627 45,865 18,657 77, , , % (7,064) 419, , Humboldt 5,146, % 2,650 9,626 3,916 16, , , % (1,646) 155,700 51, Long Beach 32,108, % 16,534 60,057 24, , , , % (9,350) 849, , Los Angeles 16,853, % 8,679 31,524 12,823 53, , , % (4,052) 425, , Maritime Academy 1,202, % 619 2, ,781 54,584 58, % (321) 58,044 19, Monterey Bay 8,755, % 4,509 16,377 6,662 27, , , % (2,723) 318, , Northridge 38,585, % 19,870 72,172 29, , , , % (13,475) 806, , Pomona 11,524, % 5,935 21,556 8,769 36, , , % (3,060) 205,578 68, Sacramento 31,849, % 16,401 59,572 24, , , , % (9,075) 883, , San Diego 17,546, % 9,036 32,821 13,351 55, , , % (5,487) 383, , San Francisco 14,302, % 7,365 26,752 10,882 44, , , % (4,346) 637, , San Jose 32,650, % 16,814 61,071 24, ,727 1,103,391 1,206, % (9,788) 1,196, , San Luis Obispo 8,994, % 4,632 16,825 6,844 28, , , % (2,604) 246,856 82, Sonoma 8,807, % 4,535 16,474 6,701 27, , , % (2,385) 265,944 88, San Marcos 27,258, % 14,037 50,986 20,740 85, , , % (6,402) 953, , Channel Islands 7,087, % 3,650 13,257 5,393 22, , , % (2,163) 196,824 65, ,430, % 192, , ,888 1,178,056 9,060,232 $ 10,238, % (105,744) 10,132,544 3,377, DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE Includes all revenues sources recorded in Trust Fund 0948 (CSU Fund 441) with the exception of Early Start Program and the CSU Institute for Palliative Care. 2 The approved 17/18 budget amount excludes Campus Grants. 3 The 17/18 budget includes Financial Service and Academic Affairs at the Chancellor's Office and has been approved by the Commission and Chancellor White. 4 Allocation methodology is based on campus' prior year retirement expense as a percent of the systems total retirement costs. 5 This contains the return of spent budget from SW Dean's Office in the amount of $77,945 plus investment earnings $9,555, the Commission Office in the amount of $16,882 and unspent campus grants funds in the amount of $1,363 totaling $105,744. * Numbers are rounded up to the nearest dollar ** Please contact Silvia Aguilar at saguilar@calstate.edu if you have any questions.

3 HOUSING PROGRAM ATTACHMENT 3 Chancellor's Office State Prorata (Health Benefit Portion) State Prorata (Admin. Portion) Total Indirect Cost Allocation Transfer Amount (1) Bakersfield 11,887 63,293 5,581 80,761 26, Channel Islands 11, ,359 5, ,827 57, Chico 11, ,067 5, , , Dominguez Hills 11, ,455 5, ,923 41, East Bay 11,887 99,725 5, ,193 39, Fresno (8) Fullerton 30, ,140 14, ,225 78, Humboldt 11, ,637 5, ,105 82, Long Beach 30, ,798 14, , , Los Angeles 11, ,649 5, ,117 47, Maritime Academy 11, ,356 5, ,824 42, Monterey Bay (8) Northridge 30, ,814 14, , , Pomona 30, ,789 14, ,874 92, Sacramento 30, ,815 14, ,900 99, San Bernardino 11, ,934 5, ,402 62, San Diego 30, ,804 14, , , San Francisco 30, ,930 14, , , San Jose 30, ,470 14, , , San Luis Obispo 30, ,913 14, , , San Marcos (8) Sonoma 30, ,192 14, ,277 59, Stanislaus 11,887 76,046 5,581 93,514 31, Total 418,870 5,108, ,660 5,723,716 1,907, CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (4) Distribution methodology: unchanged from prior years with campuses classified into two groups, large and medium/small, based on prior year revenues for the enterprise programs. The ten campuses with higher revenue bases will be allocated three-quarters of the indirect pro rata charges. The medium/small campuses will be allocated the remaining one-quarter of the costs. (6) Accounting process contact: Dago Escobedo at (562) (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment. (8)The housing facilities at this campus are managed by an auxiliary organization. The charges related to these campuses can be found on Attachment 7.

4 ATTACHMENT 4 THE CALIFORNIA STATE UNIVERSITY PARKING PROGRAM State Prorata State Prorata Total Chancellor's (Health Benefit Portion) (Admin. Indirect Cost Transfer Office Parking Fees Fines & Forfeitures Portion) Allocation Amount (1) Bakersfield 11,887 39,428-5,581 56,896 18, Channel Islands 11,887 34,329-5,581 51,797 17, Chico 11,887 8,979-5,581 26,447 8, Dominguez Hills 11,887 89,841 7,593 5, ,902 38, East Bay 11,887 52,244-5,581 69,712 23, Fresno 11, ,824-5, ,292 40, Fullerton 30, ,347 7,064 14, ,496 58, Humboldt 11,887 7,824-5,581 25,292 8, Long Beach 30,000 60,936 51,518 14, ,539 52, Los Angeles 11, ,009-5, ,477 43, Maritime Academy Monterey Bay 11,887 29,809 12,084 5,581 59,361 19, Northridge 30, ,375 54,120 14, ,580 82, Pomona 30,000 95,234 20,016 14, ,335 53, Sacramento 30,000 99,025 15,177 14, ,287 52, San Bernardino 11,887 97, , ,325 38, San Diego 30,000 30,908-14,085 74,993 24, San Francisco 30,000 42,119 7,781 14,085 93,985 31, San Jose 30, ,665-14, ,750 57, San Luis Obispo 30,000 74,714 11,179 14, ,978 43, San Marcos 11, ,363 6,785 5, ,616 41, Sonoma 30,000 7,997 8,383 14,085 60,465 20, Stanislaus 11,887 8,489-5,581 25,957 8, Chancellor's Office 11, ,581 17,468 5, Total 454,531 1,500, , ,403 2,369, , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (4) Distribution methodology: unchanged from prior years with campuses classified into two groups, large and medium/small, based on prior year revenues for the enterprise programs. The ten campuses with higher revenue bases will be allocated three-quarters of the indirect pro rata charges. The medium/small campuses will be allocated the remaining one-quarter of the costs. (6) Accounting process contact: Dago Escobedo at (562) (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

5 STUDENT UNION PROGRAM ATTACHMENT 5 State Prorata State Prorata TOTAL Chancellor's (Health Benefit (Administrative Indirect Cost TRANSFER Office Portion) Portion) Allocation AMOUNT (1) Bakersfield 11,887-5,581 17,468 5, Channel Islands 11,887-5,581 17,468 5, Chico 11,887-5,581 17,468 5, Dominguez Hills 11,887-5,581 17,468 5, East Bay 11,887 38,658 5,581 56,126 18, Fresno 11,887-5,581 17,468 5, Fullerton 30,000-14,085 44,085 14, Humboldt 11,887-5,581 17,468 5, Long Beach 30,000-14,085 44,085 14, Los Angeles 11,887-5,581 17,468 5, Monterey Bay - 12,596-12,596 4, Northridge 30,000-14,085 44,085 14, Pomona 30,000-14,085 44,085 14, Sacramento 30,000-14,085 44,085 14, San Bernardino 11,887-5,581 17,468 5, San Diego 30,000-14,085 44,085 14, San Francisco 30,000 68,961 14, ,046 37, San Jose 30,000-14,085 44,085 14, San Luis Obispo 30,000-14,085 44,085 14, San Marcos 11,887-5,581 17,468 5, Sonoma 30,000 60,801 14, ,886 34, Stanislaus 11,887 38,911 5,581 56,379 18, Total 430, , , , , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (4) Distribution methodology: unchanged from prior years with campuses classified into two groups, large and medium/small, based on prior year revenues for the enterprise programs. The ten campuses with higher revenue bases will be allocated three-quarters of the indirect pro rata charges. The medium/small campuses will be allocated the remaining one-quarter of the costs. (6) Accounting process contact: Dago Escobedo at (562) (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

6 Health Center Facilities Fund ATTACHMENT 6 Total State Prorata Indirect Cost Transfer Chancellor's Office (Admin. Portion) Allocation Amount (1) Bakersfield 11,887 5,581 17,468 5, Channel Islands 11,887 5,581 17,468 5, Chico 11,887 5,581 17,468 5, Dominguez Hills 11,887 5,581 17,468 5, East Bay 11,887 5,581 17,468 5, Fresno 11,887 5,581 17,468 5, Fullerton 30,000 14,085 44,085 14, Humboldt 11,887 5,581 17,468 5, Long Beach 30,000 14,085 44,085 14, Los Angeles 11,887 5,581 17,468 5, Maritime Academy Monterey Bay Northridge 30,000 14,085 44,085 14, Pomona 30,000 14,085 44,085 14, Sacramento 30,000 14,085 44,085 14, San Bernardino 11,887 5,581 17,468 5, San Diego 30,000 14,085 44,085 14, San Francisco 30,000 14,085 44,085 14, San Jose 30,000 14,085 44,085 14, San Luis Obispo 30,000 14,085 44,085 14, San Marcos 11,887 5,581 17,468 5, Sonoma 30,000 14,085 44,085 14, Stanislaus 11,887 5,581 17,468 5, Total 430, , , , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (4) Distribution methodology: unchanged from prior years with campuses classified into two groups, large and medium/small, based on prior year revenues for the enterprise programs. The ten campuses with higher revenue bases will be allocated three-quarters of the indirect pro rata charges. The medium/small campuses will be allocated the remaining one-quarter of the costs. (6) Accounting process contact: Dagoberto Escobedo at (562) (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

7 Auxiliary Organizations and Other 2017/18 Centrally Paid Indirect Costs ATTACHMENT 7 Total Chancellor's State Prorata Indirect Cost Transfer Office (Health Portion) (Admin. Portion) Allocation Amount (1) Channel Islands Site Authority 11,887-5,581 17,468 5, Chico Research Foundation 11,887-5,581 17,468 5, East Bay Foundation 11,887-5,581 17,468 5, Fresno Association 11,887-5,581 17,468 5, Fullerton Auxiliary Services Corporation 30,000-14,085 44,085 14, Long Beach Foundation 30,000-14,085 44,085 14, Long Beach Forty-Niner Shops 30,000-14,085 44,085 14, Los Angeles University Auxiliary Services 11,887-5,581 17,468 5, Monterey Bay Foundation 11,887-5,581 17,468 5, Northridge University Corporation 30,000-14,085 44,085 14, Pomona Foundation 30,000-14,085 44,085 14, Sacramento Capital Public Radio Station 30,000-14,085 44,085 14, Sacramento University Enterprises, Inc. 30,000-14,085 44,085 14, San Diego Research Foundation 30,000-14,085 44,085 14, San Diego Aztec Shops 30,000-14,085 44,085 14, San Marcos University Corporation 11,887-5,581 17,468 5, Stanislaus Recreation Center 11,887-5,581 17,468 5, Total 365, , , , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (4) Distribution methodology: unchanged from prior years with campuses classified into two groups, large and medium/small, based on prior year revenues for the enterprise programs. The ten campuses with higher revenue bases will be allocated three-quarters of the indirect pro rata charges. The medium/small campuses will be allocated the remaining one-quarter of the costs. (6) Accounting process contact: Dagoberto Escobedo at (562) (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

8 TRUST FUND - MISC TRUST ATTACHMENT 8 Total Indirect Cost Allocation Transfer Amount (1) Bakersfield 12,375 4, Channel Islands 50,714 16, Chico - - Dominguez Hills 34,163 11, East Bay 34,217 11, Fresno 8,638 2, Fullerton 4,606 1, Humboldt 5,704 1, Long Beach 34,352 11, Los Angeles 1, Maritime Academy - - Monterey Bay 19,844 6, Northridge 51,017 17, Pomona 7,246 2, Sacramento 10,289 3, San Bernardino - - San Diego - - San Francisco 392, , San Jose 106,121 35, San Luis Obispo 357, , San Marcos 22,731 7, Sonoma 232,232 77, Stanislaus 21,845 7, Chancellor's Office 52,731 17, Total 1,460, , CSU Fund DEBIT OBJECT CODE CREDIT OBJECT CODE DEBIT OBJECT CODE CREDIT OBJECT CODE (2) The greatest portion of the State Pro Rata, which is the health benefits costs, is passed on to campuses based on where retirement expenses were recorded two fiscal years ago. (3) Accounting process contact: Roberta McNeil at (562)