FY17/18 CENTRALLY PAID INDIRECT COST

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 6620 105,301 0 35,102 0 0 11,887 5,581 0 0 0 0 0 0 0 52,731 Bakersfield 6650 292,966 10,254 97,744 11,887 68,874 11,887 45,009 0 11,887 5,581 0 0 11,887 5,581 12,375 San Bernardino 6660 708,784 53,811 318,310 11,887 174,515 11,887 103,384 54 11,887 5,581 0 0 11,887 5,581 0 Stanislaus 6670 384,962 23,814 128,517 11,887 81,627 11,887 14,070 0 11,887 5,581 11,887 5,581 11,887 44,492 21,845 Chico 6680 582,521 15,887 129,248 11,887 346,648 11,887 14,560 0 11,887 5,581 11,887 5,581 11,887 5,581 0 Dominguez Hills 6690 792,307 50,266 432,117 11,887 114,036 11,887 95,422 7,593 11,887 5,581 0 0 11,887 5,581 34,163 Fresno 6700 357,966 25,887 149,745 0 0 11,887 109,405 0 11,887 5,581 11,887 5,581 11,887 5,581 8,638 Fullerton 6710 1,263,291 94,547 621,162 30,000 205,225 30,000 138,432 7,064 30,000 14,085 30,000 14,085 30,000 14,085 4,606 East Bay 6720 738,545 77,149 349,212 11,887 105,306 11,887 57,825 0 11,887 5,581 11,887 5,581 11,887 44,239 34,217 Humboldt 6730 470,383 16,192 141,154 11,887 235,218 11,887 13,405 0 11,887 5,581 0 0 11,887 5,581 5,704 Long Beach 6740 1,528,600 101,021 757,465 30,000 272,883 30,000 75,021 51,518 30,000 14,085 60,000 28,170 30,000 14,085 34,352 Los Angeles 6750 756,914 53,026 376,977 11,887 129,230 11,887 119,590 0 11,887 5,581 11,887 5,581 11,887 5,581 1,913 Maritime Academy 6752 186,189 3,781 54,584 11,887 115,937 0 0 0 0 0 0 0 0 0 0 Monterey Bay 6756 430,879 27,548 294,062 0 0 11,887 35,390 12,084 0 0 11,887 5,581 0 12,596 19,844 Northridge 6760 1,659,622 121,400 698,471 30,000 378,899 30,000 163,460 54,120 30,000 14,085 30,000 14,085 30,000 14,085 51,017 Pomona 6770 786,348 36,260 172,378 30,000 248,874 30,000 109,319 20,016 30,000 14,085 30,000 14,085 30,000 14,085 7,246 Sacramento 6780 1,535,220 100,205 792,199 30,000 267,900 30,000 113,110 15,177 30,000 14,085 60,000 28,170 30,000 14,085 10,289 San Diego 6790 1,019,651 55,208 334,221 30,000 348,889 30,000 44,993 0 30,000 14,085 60,000 28,170 30,000 14,085 0 San Francisco 6800 1,998,612 44,999 597,153 30,000 683,015 30,000 56,204 7,781 30,000 14,085 0 0 30,000 83,046 392,329 San Jose 6810 1,898,714 102,727 1,103,391 30,000 295,555 30,000 142,750 0 30,000 14,085 0 0 30,000 14,085 106,121 San Luis Obispo 6820 1,778,197 28,301 221,159 30,000 922,998 30,000 88,799 11,179 30,000 14,085 0 0 30,000 14,085 357,591 Sonoma 6830 887,274 27,710 240,619 30,000 147,277 30,000 22,082 8,383 30,000 14,085 0 0 30,000 74,886 232,232 San Marcos 6840 1,159,171 85,763 873,657 0 0 11,887 105,944 6,785 11,887 5,581 11,887 5,581 11,887 5,581 22,731 Channel Islands 6850 527,729 22,300 176,687 11,887 161,940 11,887 39,910 0 11,887 5,581 11,887 5,581 11,887 5,581 50,714 21,850,146 1,178,056 9,095,334 418,870 5,304,846 454,531 1,713,665 201,754 430,757 202,241 365,096 171,413 430,757 422,168 1,460,658 CAMPUS ENTRIES: DEBIT OBJECT CODE 660025 612001 660025 612001 660025 612001 660025 612001 660025 612001 660025 612001 612001 CREDIT OBJECT CODE 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 CSU FUND 441 531 472 471 452 537 534 496 Chancellor's Office: DEBIT OBJECT CODE 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 101100 CREDIT OBJECT CODE 580194 612001 580194 612001 580194 612001 612001 580194 612001 580194 612001 580194 612001 612001 (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

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/ 3 6650 Bakersfield 3,258,969 0.87% 1,678 6,096 2,480 10,254 97,744 107,998 0.754% (797) 107,201 35,733.67 6660 San Bernardino 17,103,158 4.57% 8,807 31,991 13,013 53,811 318,310 372,121 2.662% (2,814) 369,307 123,102.33 6670 Stanislaus 7,568,716 2.02% 3,898 14,157 5,759 23,814 128,517 152,331 2.176% (2,301) 150,030 50,010.00 6680 Chico 5,049,604 1.35% 2,600 9,445 3,842 15,887 129,248 145,135 1.269% (1,341) 143,794 47,931.33 6690 Dominguez Hills 15,976,292 4.27% 8,227 29,883 12,156 50,266 432,117 482,383 4.188% (4,429) 477,954 159,318.00 6700 Fresno 8,227,995 2.20% 4,237 15,390 6,260 25,887 149,745 175,632 1.980% (2,094) 173,538 57,846.00 6710 Fullerton 30,050,766 8.03% 15,475 56,208 22,864 94,547 621,162 715,709 7.591% (8,027) 707,682 235,894.00 6720 East Bay 24,520,860 6.55% 12,627 45,865 18,657 77,149 349,212 426,361 6.680% (7,064) 419,297 139,765.67 6730 Humboldt 5,146,363 1.37% 2,650 9,626 3,916 16,192 141,154 157,346 1.557% (1,646) 155,700 51,900.00 6740 Long Beach 32,108,290 8.58% 16,534 60,057 24,430 101,021 757,465 858,486 8.842% (9,350) 849,136 283,045.33 6750 Los Angeles 16,853,712 4.50% 8,679 31,524 12,823 53,026 376,977 430,003 3.832% (4,052) 425,951 141,983.67 6752 Maritime Academy 1,202,108 0.32% 619 2,248 914 3,781 54,584 58,365 0.304% (321) 58,044 19,348.00 6756 Monterey Bay 8,755,746 2.34% 4,509 16,377 6,662 27,548 294,062 321,610 2.575% (2,723) 318,887 106,295.67 6760 Northridge 38,585,541 10.31% 19,870 72,172 29,358 121,400 698,471 819,871 12.743% (13,475) 806,396 268,798.67 6770 Pomona 11,524,413 3.08% 5,935 21,556 8,769 36,260 172,378 208,638 2.894% (3,060) 205,578 68,526.00 6780 Sacramento 31,849,011 8.51% 16,401 59,572 24,232 100,205 792,199 892,404 8.582% (9,075) 883,329 294,443.00 6790 San Diego 17,546,930 4.69% 9,036 32,821 13,351 55,208 334,221 389,429 5.189% (5,487) 383,942 127,980.67 6800 San Francisco 14,302,614 3.82% 7,365 26,752 10,882 44,999 597,153 642,152 4.110% (4,346) 637,806 212,602.00 6810 San Jose 32,650,615 8.72% 16,814 61,071 24,842 102,727 1,103,391 1,206,118 9.257% (9,788) 1,196,330 398,776.67 6820 San Luis Obispo 8,994,932 2.40% 4,632 16,825 6,844 28,301 221,159 249,460 2.463% (2,604) 246,856 82,285.33 6830 Sonoma 8,807,537 2.35% 4,535 16,474 6,701 27,710 240,619 268,329 2.255% (2,385) 265,944 88,648.00 6840 San Marcos 27,258,633 7.28% 14,037 50,986 20,740 85,763 873,657 959,420 6.054% (6,402) 953,018 317,672.67 6850 Channel Islands 7,087,563 1.89% 3,650 13,257 5,393 22,300 176,687 198,987 2.045% (2,163) 196,824 65,608.00 374,430,368 100% 192,815 700,353 284,888 1,178,056 9,060,232 $ 10,238,288 100.000% (105,744) 10,132,544 3,377,514.68 DEBIT OBJECT CODE 660025 660025 660025 612001 660025 CREDIT OBJECT CODE 101100 101100 101100 101100 101100 DEBIT OBJECT CODE 101100 101100 101100 101100 101100 CREDIT OBJECT CODE 580194 580194 580194 612001 580194 1 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.

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 26,920.33 Channel Islands 11,887 156,359 5,581 173,827 57,942.33 Chico 11,887 341,067 5,581 358,535 119,511.67 Dominguez Hills 11,887 108,455 5,581 125,923 41,974.33 East Bay 11,887 99,725 5,581 117,193 39,064.33 Fresno (8) - - - - - Fullerton 30,000 191,140 14,085 235,225 78,408.33 Humboldt 11,887 229,637 5,581 247,105 82,368.33 Long Beach 30,000 258,798 14,085 302,883 100,961.00 Los Angeles 11,887 123,649 5,581 141,117 47,039.00 Maritime Academy 11,887 110,356 5,581 127,824 42,608.00 Monterey Bay (8) - - - - - Northridge 30,000 364,814 14,085 408,899 136,299.67 Pomona 30,000 234,789 14,085 278,874 92,958.00 Sacramento 30,000 253,815 14,085 297,900 99,300.00 San Bernardino 11,887 168,934 5,581 186,402 62,134.00 San Diego 30,000 334,804 14,085 378,889 126,296.33 San Francisco 30,000 668,930 14,085 713,015 237,671.67 San Jose 30,000 281,470 14,085 325,555 108,518.33 San Luis Obispo 30,000 908,913 14,085 952,998 317,666.00 San Marcos (8) - - - - - Sonoma 30,000 133,192 14,085 177,277 59,092.33 Stanislaus 11,887 76,046 5,581 93,514 31,171.33 Total 418,870 5,108,186 196,660 5,723,716 1,907,905.31 CSU Fund 531 531 531 DEBIT OBJECT CODE 660025 612001 612001 CREDIT OBJECT CODE 101100 101100 101100 DEBIT OBJECT CODE 101100 101100 101100 CREDIT OBJECT CODE 580194 612001 612001 (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) 951-4561 (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.

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 18,965.33 Channel Islands 11,887 34,329-5,581 51,797 17,265.67 Chico 11,887 8,979-5,581 26,447 8,815.67 Dominguez Hills 11,887 89,841 7,593 5,581 114,902 38,300.67 East Bay 11,887 52,244-5,581 69,712 23,237.33 Fresno 11,887 103,824-5,581 121,292 40,430.67 Fullerton 30,000 124,347 7,064 14,085 175,496 58,498.67 Humboldt 11,887 7,824-5,581 25,292 8,430.67 Long Beach 30,000 60,936 51,518 14,085 156,539 52,179.67 Los Angeles 11,887 114,009-5,581 131,477 43,825.67 Maritime Academy - - - - - - Monterey Bay 11,887 29,809 12,084 5,581 59,361 19,787.00 Northridge 30,000 149,375 54,120 14,085 247,580 82,526.67 Pomona 30,000 95,234 20,016 14,085 159,335 53,111.67 Sacramento 30,000 99,025 15,177 14,085 158,287 52,762.33 San Bernardino 11,887 97,803 54 5,581 115,325 38,441.67 San Diego 30,000 30,908-14,085 74,993 24,997.67 San Francisco 30,000 42,119 7,781 14,085 93,985 31,328.33 San Jose 30,000 128,665-14,085 172,750 57,583.33 San Luis Obispo 30,000 74,714 11,179 14,085 129,978 43,326.00 San Marcos 11,887 100,363 6,785 5,581 124,616 41,538.67 Sonoma 30,000 7,997 8,383 14,085 60,465 20,155.00 Stanislaus 11,887 8,489-5,581 25,957 8,652.33 Chancellor's Office 11,887 - - 5,581 17,468 5,822.67 Total 454,531 1,500,262 201,754 213,403 2,369,950 789,983.36 CSU Fund 472 472 471 472 DEBIT OBJECT CODE 660025 612001 612001 612001 CREDIT OBJECT CODE 101100 101100 101100 101100 DEBIT OBJECT CODE 101100 101100 101100 101100 CREDIT OBJECT CODE 580194 612001 612001 612001 (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) 951-4561 (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

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 5,822.67 Channel Islands 11,887-5,581 17,468 5,822.67 Chico 11,887-5,581 17,468 5,822.67 Dominguez Hills 11,887-5,581 17,468 5,822.67 East Bay 11,887 38,658 5,581 56,126 18,708.67 Fresno 11,887-5,581 17,468 5,822.67 Fullerton 30,000-14,085 44,085 14,695.00 Humboldt 11,887-5,581 17,468 5,822.67 Long Beach 30,000-14,085 44,085 14,695.00 Los Angeles 11,887-5,581 17,468 5,822.67 Monterey Bay - 12,596-12,596 4,198.67 Northridge 30,000-14,085 44,085 14,695.00 Pomona 30,000-14,085 44,085 14,695.00 Sacramento 30,000-14,085 44,085 14,695.00 San Bernardino 11,887-5,581 17,468 5,822.67 San Diego 30,000-14,085 44,085 14,695.00 San Francisco 30,000 68,961 14,085 113,046 37,682.00 San Jose 30,000-14,085 44,085 14,695.00 San Luis Obispo 30,000-14,085 44,085 14,695.00 San Marcos 11,887-5,581 17,468 5,822.67 Sonoma 30,000 60,801 14,085 104,886 34,962.00 Stanislaus 11,887 38,911 5,581 56,379 18,793.00 Total 430,757 219,927 202,241 852,925 284,308.37 CSU Fund 534 534 534 DEBIT OBJECT CODE 660025 612001 612001 CREDIT OBJECT CODE 101100 101100 101100 DEBIT OBJECT CODE 101100 101100 101100 CREDIT OBJECT CODE 580194 612001 612001 (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) 951-4561 (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

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 5,822.67 Channel Islands 11,887 5,581 17,468 5,822.67 Chico 11,887 5,581 17,468 5,822.67 Dominguez Hills 11,887 5,581 17,468 5,822.67 East Bay 11,887 5,581 17,468 5,822.67 Fresno 11,887 5,581 17,468 5,822.67 Fullerton 30,000 14,085 44,085 14,695.00 Humboldt 11,887 5,581 17,468 5,822.67 Long Beach 30,000 14,085 44,085 14,695.00 Los Angeles 11,887 5,581 17,468 5,822.67 Maritime Academy - - - - Monterey Bay - - - - Northridge 30,000 14,085 44,085 14,695.00 Pomona 30,000 14,085 44,085 14,695.00 Sacramento 30,000 14,085 44,085 14,695.00 San Bernardino 11,887 5,581 17,468 5,822.67 San Diego 30,000 14,085 44,085 14,695.00 San Francisco 30,000 14,085 44,085 14,695.00 San Jose 30,000 14,085 44,085 14,695.00 San Luis Obispo 30,000 14,085 44,085 14,695.00 San Marcos 11,887 5,581 17,468 5,822.67 Sonoma 30,000 14,085 44,085 14,695.00 Stanislaus 11,887 5,581 17,468 5,822.67 Total 430,757 202,241 632,998 210,999.37 CSU Fund 452 452 DEBIT OBJECT CODE 660025 612001 CREDIT OBJECT CODE 101100 101100 DEBIT OBJECT CODE 101100 101100 CREDIT OBJECT CODE 580194 612001 (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) 951-4561 (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

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 5,822.67 Chico Research Foundation 11,887-5,581 17,468 5,822.67 East Bay Foundation 11,887-5,581 17,468 5,822.67 Fresno Association 11,887-5,581 17,468 5,822.67 Fullerton Auxiliary Services Corporation 30,000-14,085 44,085 14,695.00 Long Beach Foundation 30,000-14,085 44,085 14,695.00 Long Beach Forty-Niner Shops 30,000-14,085 44,085 14,695.00 Los Angeles University Auxiliary Services 11,887-5,581 17,468 5,822.67 Monterey Bay Foundation 11,887-5,581 17,468 5,822.67 Northridge University Corporation 30,000-14,085 44,085 14,695.00 Pomona Foundation 30,000-14,085 44,085 14,695.00 Sacramento Capital Public Radio Station 30,000-14,085 44,085 14,695.00 Sacramento University Enterprises, Inc. 30,000-14,085 44,085 14,695.00 San Diego Research Foundation 30,000-14,085 44,085 14,695.00 San Diego Aztec Shops 30,000-14,085 44,085 14,695.00 San Marcos University Corporation 11,887-5,581 17,468 5,822.67 Stanislaus Recreation Center 11,887-5,581 17,468 5,822.67 Total 365,096-171,413 536,509 178,836.36 CSU Fund 537 537 DEBIT OBJECT CODE 660025 612001 CREDIT OBJECT CODE 101100 101100 DEBIT OBJECT CODE 101100 101100 CREDIT OBJECT CODE 580194 612001 (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) 951-4561 (7) Centrally paid direct costs, which mainly consists of debt service, transfer dates are different (semi-annual) and are in a separate attachment.

TRUST FUND - MISC TRUST ATTACHMENT 8 Total Indirect Cost Allocation Transfer Amount (1) Bakersfield 12,375 4,125.00 Channel Islands 50,714 16,904.67 Chico - - Dominguez Hills 34,163 11,387.67 East Bay 34,217 11,405.67 Fresno 8,638 2,879.33 Fullerton 4,606 1,535.33 Humboldt 5,704 1,901.33 Long Beach 34,352 11,450.67 Los Angeles 1,913 637.67 Maritime Academy - - Monterey Bay 19,844 6,614.67 Northridge 51,017 17,005.67 Pomona 7,246 2,415.33 Sacramento 10,289 3,429.67 San Bernardino - - San Diego - - San Francisco 392,329 130,776.33 San Jose 106,121 35,373.67 San Luis Obispo 357,591 119,197.00 San Marcos 22,731 7,577.00 Sonoma 232,232 77,410.67 Stanislaus 21,845 7,281.67 Chancellor's Office 52,731 17,577.00 Total 1,460,658 486,886.02 CSU Fund DEBIT OBJECT CODE 612001 CREDIT OBJECT CODE 101100 DEBIT OBJECT CODE 101100 CREDIT OBJECT CODE 612001 (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) 951-4668