Campus and Systemwide Services and Reporting CSU 101 March 8-11, 2009 Monterey

1. Campus and Systemwide Services and ReportingCSU 101March 8-11, 2009Monterey Lori Erdman, Chief of Staff, Business and Finance, Chancellor’s Office Shawn Bibb, Vice President Administration and Finance/CFO, CSU East Bay

2. CO Financial Services

3. Financial Services - Accounting • Establish and maintain systemwide chart of accounts • FIRMS • FNAT/AAT • FRS • Administer special revenue fund programs • SW GF/Lottery • CERF • DRF/Parking • Trust Funds • Fund Balance Reconciliation • SMIF Interest Distribution

4. Financial Services – Accounting (con’t) • Administer capital bond fund accounts • System debt service operations • Joint Powers Authority administration • Channel Islands F & S Authorities • Stockton Center Site Authority • CSU Risk Management Agency • Issue ADNOATS on system transactions • Financial Reporting • Budgetary/Legal • Consolidated GAAP Statements • IPEDS • State Budget Information System (BIS)

5. System Debt Service • Bond Anticipation Notes (BANs) • Student Union Bonds • Systemwide Revenue Bond Program • Interest & Redemption Funds • Lease Revenue Bond payments

6. Financing and Treasury • Auxiliary Organizations • Equipment Leasing & State Financing • Student Housing Program • Health Centers • Parking • Student Unions • Cash Management & Investing

7. Financing Options • General Obligation (GO) Bonds • Public Works Board • Systemwide Revenue Bonds (EO 876) • Housing Revenue • Parking Revenue • Student Unions • Health Centers • Continuing Education • Auxiliary Organizations • Bond Anticipation Notes (BANS) • Equipment Lease Financing

8. Bond Anticipation Notes (BANS) • Short term project financing • Less than two years • Current rates 2.70 % • Commercial paper issued by CSU Institute • Institute purchases BANS sold by Trustees • Funds are deposited in State Treasury to the DCM • Allocation Orders issued to campuses

9. More BANS • Potential for arbitrage • Must be spent within prescribed time limits • Arbitrage is subject to income tax

10. SWIFT • Centralized cash and investment • CO/campus controlled bank depository and disbursement accounts • Managed by FAF Advisors and Wachovia • Annualized return since inception (2007) • 4.54% in SWIFT • 6.27% in benchmark (Merrill Lynch) • 4.33% in LAIF

11. Risk Management Authority(CSURMA) • Organization • Inception Date January 1, 1997 • Joint Powers Authority (JPA under Ca. Gov. Code Section 6500 et seq.) • Campuses and Auxiliary Organizations • Board of Directors & Executive Committee • Set policy & premiums • Program administrator • Assess the market; recommend coverage levels; issue coverage documents; regulatory compliance

12. Risk Pool Programs • Pooled Liability • Pooled Workers’ Compensation • IDL/NDI/UI • Athletic Injury Medical Insurance (AIME) • Master Property Program • Auxiliaries’ Group Purchase Insurance Program (AGPIP) – SIR Liability and SIR Workers’ Comp. • Student Health Insurance – international and domestic students (CSUSHI) • Auxiliary Group Benefits • Builder’s Risk (Course of Construction) Property Ins.

13. Pooled Liability Fund • Campuses and the CO • General and professional liability • Errors & omissions • Employment practices • Self-Insured to $1M per occurrence/no annual aggregate; reinsured to $15M through SELF, additional $85M through traditional insurers • Campus selects deductible every three years • Premiums based upon actuarial report; modified by campus loss experience

14. Workers’ Compensation Fund • Self-insured pool to $2.5 M per occurrence • No deductible for campuses • Reinsurance to $100 M through traditional insurers • Premiums based upon actuarial report; modified by campus loss experience

15. IDL/NDL/UI Fund • Industrial Disability Leave • Non-Industrial Disability Leave • Unemployment Insurance • Claims paid through payroll in accordance with HR policy • Premiums based upon five year rolling average of campus benefits costs

16. Athletic Injury Medical Expense (AIME) • Provides medical coverage for students participating in intercollegiate athletic programs • Self-insured to $75K per claim • NCAA provides reinsurance over $75K

17. Master Property Program (MPP) • Provides fully insured property loss coverage to campuses and Auxiliary Orgs • Purchases comprehensive property coverage (excluding earthquake) from traditional companies • All perils except earthquake; limited flood coverage to $50M per occurrence/annual aggregate • Deductibles • Bond-funded - $100K per occurrence for “All Risk” • Non-bond funded - $100K - $1M per occurrence • Flood - $500K per occurrence for Flood Zone A & V

18. Auxiliaries Group Auxiliaries’ Group Purchase Insurance Program (AGPIP) • Group comprehensive business insurance • Coverage provided by traditional insurance companies • Premiums are set by underwriters for individual auxiliary coverage • Liability self-insured to $250K • Workers’ Compensation self-insured to $500K • Other coverages group purchased

19. Contracts and Procurement • Develop system policy and procedures to interpret and implement procurement law • Administer legally mandated target contracting programs • Real property lease transactions • Support campus procurement activities • Sponsored Programs Administration

20. CSP Functions • System Contract Store • Single point of access to system or multi-campus contracts • Resource Library • Model contracts • Policy manual • General CSU provisions • Public Works Master Enabling Agreements • PSSO

21. Financial Reporting • Budgetary/Legal Basis Reporting • Dept of Finance • Schedule 10s • Governor’s Budget • SCO • SAM 99 (Gov’t funds) • Financial Statements (non-Gov’t funds) • GAAP • GAAP Financial Statements • Management Reporting

22. Reporting Standards • GASB/FASB • Uniform Codes Manual (UCM) • Defined by DOF • State Administrative Manual (SAM) • NACUBO • FIRMS • Corporate Data Integrity Program (CDIP) • GAAP

23. Financial Information Records Management System

24. Why FIRMS • Establish standard chart of accounts for systemwide financial reporting • Combine budget and accounting information • Decentralization of financial operations allowing local systems solutions, Access, PeopleSoft, Oracle, Excel • Multi-dimensional reporting: budgetary/legal, GAAP, IPEDS, multi-year variance analysis

25. FIRMS... • The essential core of inter-related data elements that meet the CSU’s external financial reporting requirements

26. Comprehensive • Includes all CSU funds and auxiliary enterprises • Provides consistency between budget and accounting data • Adopts NACUBO standards for reporting in higher education

27. Flexible • Legal basis reports • Schedule 10 • Governor’s Budget • GAAP Statements • IPEDS • Program variance reporting

28. Portable • PC or mainframe • Any local financial operating system • Oracle, Banner, PeopleSoft, Excel, etc.

29. Reconciliation Data Flow Chancellor’s Office FIRMS DOF Governor’s Budget/ Schedule 10 Total CSU 2XXX06 SCO SCO Budgetary/Legal Basis Annual Report Campus Agency By Campus SAM 99

30. Activity Period Record Type Agency Code Sub Agency Code Organization State Legal Entity Approp Reference CSU Fund Year of Approp Year of Budget Project No. Program Code Object Code Amount FTE Positions FIRMS FinancialInformationResource Portal Financial Standards Advisory Committee • External Reporting Requirements: • California Law • Dept of Finance • State Manuals • NACUBO/FARMS • GASB • FASB • IPEDS • CSU Trustees • Executive Orders • Employee Unions • Public AVC, Financial Services Financial Services - Accounting Trustee’s Budget Governor’s Budget Supplementary Schedules CDIP Budget Office Campus Systems FRS Qtrly Rules/ SCO Legal/GAAP Reporting Federal IPEDS SFO PeopleSoft Qtrly Management Reports Data Quality Review BP&IM Edits Oracle Qtrly F & A Cost Proposal Statistical Abstract FMS Standards

31. Corporate Data Integrity Program (CDIP) • Comprehensive system of program derivation rules and combo edits designed to standardize systemwide financial reporting products • Rules/edits are reviewed by Financial Standards Advisory Committee (FSAC); implemented by CO/FMS • CDIP is built into PeopleSoft 8.4 Baseline

32. Business Unit Derivation Rules Program determined by: • Account type • Assets, Liabilities, Fund balance = 9002 • Revenues = 5000 • Fund processing type & Object code • General fund + 609001-SUG = 0801-Scholarships • Fund Attribute Table (FNAT) • Enterprise funds = 2001 Auxiliary Enterprise • PS Reimbursed Activity Funds = 1100-Reimbursed Activity • Department Attribute Table • Dept ID Computing Support = 50% 0404 Academic Computing 50% 0604 Administrative Computing

33. GAAP Derivation Rules • Once program assigned by BU rules, BU is migrated to GAAP Business Unit • Fund, Account, and program are reclassified to GAAP categories: • Net Asset Category • PS Fund-GF Expenditure = Net Asset Category-Unrestricted • Natural classification • PS account-Cash = Cash & Cash Equivalents • Functional classification • 0101 General Academic Instruction = 01-Instruction

34. Quality Review Process • Year-to-Year Variance Analysis • Program • Major object • Review and explain changes in excess of dollar or percentage • Submit signed certification to AVC Financial Services

35. Reporting

36. Employee Salary Projection(ESP) • Purpose • The Employee Salary Projection database is the CSU resource for systemwide employment and payment history data and contains data relative to CSU positions, compensation, and benefits. Data inquiries and analyses are performed for budget planning and collective bargaining negotiation purposes. • Data Steward • Budget office • Information Requestors • California Legislature • Chancellor’s Office Executive and Management Staff • Collective Bargaining Unit • Systemwide Human Resources/Employee Relations Office • CSU Campuses Systemwide • Data Requested • The reports requested are ad-hoc in nature. For example, ESP data is used to identify full-year General Fund salary data by collective bargaining identification (CBID) for the purpose of distributing compensation increases. Further, the ESP data is used to cost General Fund benefit increases, such as health, dental, life insurance, vision, and long-term disability by collective bargaining unit.

37. Academic Planning Database (APDB) • Purpose • Provides information, as of census date, on all persons who are compensated from instructional budget accounts and persons having teaching responsibilities in the CSU regardless of funding sources. In addition, APDB contains information on each class section that is offered and the resources used to teach these courses each term. • Data Steward • Analytic Studies • Information Requestors • Federal and State Agencies • Chancellor’s Office Executive and Management Staff • Integrated Postsecondary Education Data System • Data Requested • Reports on Service learning and Mediated Instruction • Annual studies of facility utilization • Support requests for new facilities or major changes using capital outlay funds • Faculty workload analyses • Integrated Postsecondary Education Data System (IPEDS) Fall Enrollment Survey

38. Enrollment Reporting Systems Applicant (ERSA) • This database provides information on each applicant to a campus regular session, whether or not the applicant enrolled in a CSU. Information from this database is used for enrollment projection for yields and student financial need projections. Continuation (ERSC) Combines enrollment and degree data to provide information on student continuation and graduation rates, by freshman and transfer cohort. Degree (ERSD) • This database provides information on each degree awarded to all students by any of the CSU campuses during a single college year. Information can be obtained on degree recipients on the basis of sex, ethnicity and age. Off-Campus (ERSO) • This database provides information on all units taken at designated off-campus centers of the CSU. Student (ERSS) • The ERSS database provides enrollment data for each matriculated state supported student each term of the college year. This information is obtained by ethnicity, major, citizenship, residence, gender and age.

39. Enrollment Reporting Systems (con’t) System Special Sessions (sERSS) • The sERSS database provides data for each student enrolled within a non-state supported degree program. Teachers (ERST) • ERST provides information on teaching credentials granted to students enrolled in CSU professional education preparation programs.

40. Enrollment Reporting Systems • Data Steward • Analytic Studies • Information Requestors • Chancellor’s Office Executives and Management Staff • CSU Campus Presidents and Management Staff • CSU Board of Trustees • California Legislature • California Department of Finance • California Legislative Analyst’s Office • California Post-Secondary Education Commission (CPEC) • Integrated Postsecondary Education Data System (IPEDS) • Other Colleges and Universities • Data Requested • Integrated Postsecondary Education Data System (IPEDS) • Institutional Characteristics Survey • Graduation Rates • Fall Enrollment • Student Financial Aid Survey • Proficiency & Remediation Reporting • Financial Aid projections • CSU Statistical Abstract • Statistical Reports • Ad-hoc Reports

41. Financial Aid Database (FADB) • Purpose • The Financial Aid Database contains financial aid student eligibility and award data and limited student demographic data for financial aid applicants, as reported by the campus financial aid offices for each award year. • Data Steward • Academic Affairs, Student Academic Support (Mary Robinson) • Information Requestors • Chancellor’s Office Executives and Management Staff • CSU Campus Presidents and Management Staff • Department of Finance • Legislative Analyst’s Office • California Student Aid Commission • California Postsecondary Education Commission • National Center for Education Statistics (NCES) • U.S. Department of Education • Miscellaneous Legislators at the federal and state level • Data Requested • State University Grant (SUG) allocations for CSU campuses • Integrated Post Secondary Education Data System surveys • Student Financial Aid Survey • Institutional Characteristics Survey

42. FIRMS • Purpose • The Financial Information Record Management System is used to report end-of-period accounting data as well as to submit budget proposals. • Data Steward • Financial Management Services (FMS) • Information Requestors • Chancellor’s Office Executives and Management Staff • CSU Campus Presidents and Management Staff • State Controller’s Office • Bureau of State Audit • Governor’s Office • CSU Board of Trustees • California Legislative Analyst’s Office • California Department of Finance • Integrated Post-Secondary Education Data System (IPEDS) • Data requested • Integrated Post Secondary Education Data System - Finance Survey • GAAP & Legal Financial Statements • Governor’s Budget • Schedule 10 • Financial Reports to the State Controller’s Office

43. Space & Facilities Database(SFDB) • Purpose • Each campus maintains its own space and facilities inventory that provides planning and management data. The data are provided by each campus during an annual reporting period to the SFDB, which is maintained at CPDC of the Chancellor’s Office. SFDB provides information about: (1) facilities and (2) rooms within the facilities. It also serves as the campuses’ official record of existing spaces. • Data Steward • Capital Planning, Design, and Construction (CPDC) • Information Requestors • Federal and State Agencies • Chancellor’s Office Executive and Management Staff • Data Requested • Annual Studies of Facility Utilization • Support requests for new facilities or major changes using capital outlay funds • Reports used in the analysis of the capital outlay budget change proposals, space needs, space utilization, and other space and facility related issues and reports

44. Student Fees • Purpose • The CSU Student Fee Policy, Executive Order 740, requires that each campus report to the Chancellor for the most recently completed fiscal year a complete inventory of all fees charged to students and the total revenue collected for each fee. Campus fee report entries are completed in August of each year. Subsequently, a summary level fee report is presented to the board by the chancellor to allow the board to review the level and range of fees charged to students. • Data Steward • Systemwide Budget Office • Information Requestors • Federal and State Agencies • Chancellor’s Office Executive and Management Staff • Integrated Post-Secondary Education Data System (IPEDS) • Western Interstate Commission for Higher Education • Data Requested • Summary level fee reports on the level and range of fees charged to students • Annual fee surveys • Various reports for CSU Academic Affairs, and financial aid reporting.

45. Reporting Calendar

46. Calendar (con’t)

47. Enterprise Information Management Project • Adopt industry best practices and standards to • Better serve the strategic information needs of the CSU • Provide services that more closely satisfy our customer’s needs • Institutionalize information management processes and improve: • Executive decision making • Middle management effectiveness • Staff efficiencies

48. Current Environment • System Problems • Need to institutionalize the data • Efficiency • Effectiveness • Quality • Campus Problems • “Just in time” requests are labor intensive • No consistent, universal definitions and business rules • Asked to provide data that is already at CO • Desire to recreate databases in local warehouses • No common solution for routine system reports and accountability indicators

49. First Steps • SCO 21st Century HR Data Warehouse • CMS Finance Campus Data Warehouse project • Identity Access Management directory • Redesign the Academic Planning Database