CSU Fee Policy and Reporting RequirementsLottery Fund Reserves

Presented by:Lorlie Leetham, Director of Fiscal ServicesVictor Brancart, Associate Budget Director

Cal Poly

Overview Outline Executive Order 1034 – CSU Student Fee Policy Fees

• Definition and authority• Categories

Policy on unexpended student fee balances Lottery unexpended balance policy Student fee policy accountability and reporting

EO 1034 Reporting Requirements Fee Reporting Process - Implementing the requirements at Cal Poly Cal Poly Annual Fee Report form

Summary What this means for this fiscal year end Questions

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Executive Order 1034 – CSU Student Fee Policy

Effective June 26, 2008

Re-categorizes student fees from four to five category

Establishes authority, responsibility, and accountability with respect to all categories of student fees

Continues the requirement for the Campus Fee Advisory Committee

Continues practice of seeking the advice of the campus fee advisory committee combined with student referenda and/or alternative consultation processes for mandatory student fees

Changes the authority for the establishment and/or adjustment of certain fees depending on category

New reporting requirements and accountability for all student fees

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What do we mean by “fees”?

Payments due to the University by individual students, faculty, & staff

Inclusive of miscellaneous course fees and various student user fees

Exclusive of non-student payments for rents, licenses, and leases

Exclusive of campus recharge programs, conferences, workshops, and performances

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Flow of Authority

Board of Trustees: Resolutions and Rules• State University Fee, Non-Resident Tuition,

Application Fee

CSU Chancellor: Executive Order• Establish new campus-based fees

President:• Adjust mandatory campus-based fees• Establish and adjust certain non-mandatory campus-

based fees

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Student Fee Categories

Category I: Systemwide mandatory fees. Fees that must be paid to apply to, enroll in, or attend the university or pay full cost of instruction.• State University Fee• Non-resident tuition• Application Fee

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Student Fee Categories

Category II: Campus mandatory fees. Fees that must be paid to enroll in or attend the university.• Academic Fee – College Based Fee/ Cal Poly Plan Fee• Health Services Fee• Instructionally Related Activities (IRA) Fee• Associated Students Incorporated (ASI) Fee• University Union Fee • Health Facilities Fee• Campus Services Card

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Student Fee Categories Category III: Miscellaneous course fee – A

fee associated with a specific state supported course for materials and services used in course instruction.• MCF rates must be equal to the actual cost incurred

to provide the materials or services to one student per term• No unexpended balance at fiscal year end

• No administrative or inflationary adjustments can be made to MCF rates

• Fee may not be used to cover direct costs of instruction (faculty) or administrative costs

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Student Fee Categories Category IV: Fees other than Category II or III

paid to receive materials, services, use of facilities, fees resulting from dishonored payments, late submissions, misuse of property, or security deposits.

Examples:- Commencement - Master’s Thesis- Breakage - Transcript- Off-campus Study Abroad Programs

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Student Fee Categories

Category V: Fees paid to self-support programs such as Parking, Housing, and Continuing Education• Housing license• Parking permits• Continuing Education courses

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Student Fees – Unexpended Balances

Expectation is that all student fees are fully expended by fiscal year end.

According to EO 1034, if significant unexpended balances exist the fees should be reduced, suspended or eliminated.

Campus Policy: Cumulative unexpended balance shall not exceed 20% of the current year’s allocation and/or revenues.• Allows for timing differences, fiscal resource and cost fluctuations, and

expenditure plans that may overlap into the subsequent fiscal year

Exceptions to 20% unexpended balance threshold:• Self Support Programs – unique programmatic reserve policies• Miscellaneous Course Fees (MCF) – CSU policy does not allow for

unexpended balance

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Lottery Funds While technically not a fee, the CSU holds each campus

accountable for excessive unexpended Lottery balances as of June 30 of each year.

CSU Carryforward Fund policy applies:• Cumulative unexpended balance shall not exceed 20% of the

current year’s allocation and/or revenues.• Unexpended balances in excess of the 20% will be transferred to

division level accounts

Consequences of excess• Excess funds are subject to de-allocation by Chancellor’s Office

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Student Fees – Unexpended Balance Policy

Beginning Balance

(prior year)

Current Year Allocation /

RevenuesEnding Balance 20% limit *

IRA #1 750$ 10,000$ 1,500$ 2,000$ Ok

User Fee 2,500$ 10,000$ 3,500$ 2,000$ Over

Miscellaneous Course Fee -$ 560$ -$ n/a

College Based Fee 115,000$ 140,000$ 50,000$ 28,000$ Over

* Fee may be reduced, suspended or eliminated by the President or designee, and excess balances will be transferred to division level accounts.

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Student Fee Accountability and Reporting

Since 1998, CSU campuses have been required to submit a standardized annual fee report to the Chancellor’s Office (CO).• Required past and current fee rates and total revenue collected by

fee• No unexpended fee balances reported

EO 1034 requires an annual report of all fees in Category II, III, IV, and V to the CO and to the Campus Fee Advisory Committee (CFAC).

Reports will include past and current year fee rates, total revenue collected for each individual fee, and any unexpended balance by individual fee.

CSU Annual Fee Report is due to CO by August 31 of each year

Report to CFAC during Fall quarter

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Student Fee Accountability and Reporting

Purpose is accountability and responsibility• We charge student fees to pay for services, materials, use of

facilities, and fines, and the revenue should be spent accordingly.

• This year’s students should not be paying for next year’s services.

Reported fee information used by Board of Trustees, Integrated Post Secondary Education Data-System (IPEDS) and the Western Interstate Commission for Higher Education (WICHE).

Information may be used to help shape policy in the future.

Full requirements of the new EO 1034 are in effect for the 2008/09 fiscal year.

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Fee Reporting Process Vice Presidents and/or College Deans have been delegated

authority and responsibility for administering University budgets

Each individual fee will be associated with a college, a department and a responsible department head.

Department heads may need to identify and work with responsible fee owners in their departments

Department budget specialists will coordinate the process Annual fee reporting process for Cal Poly will include

completion and submittal of the Cal Poly Annual Fee Report form for all Miscellaneous Course Fees, and for all other fees with unexpended balances greater than 20% of that year’s revenues

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Fee Reporting Process

Fiscal Services will distribute annual fee information and fee report form via email to department heads in July for the fiscal year just ended

Deans/Vice Presidents and department budget specialists will be copied

Fee rate, revenue information, and unexpended balances (when available) for each fee will be provided by Fiscal Services. Example: IRA, fees recorded in MRxxx funds, Study

Abroad Program fees, some user fees In some cases, unexpended balances will have to be

provided by department Example: Miscellaneous Course Fees, some user fees

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Fee Reporting Process

Responsible fee owners will document explanation of unexpended balances greater than 20%

For Miscellaneous Course Fees, any unexpended balance must be explained

Form must be signed by the department head and the College Dean/Division Vice President

Signatures certify acknowledgement and approval of expenditure plan for excess balance

Excess balances carried over next fiscal year will be transferred to division level accounts

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Fee Reporting Process

Fees with an unexpended balance remaining of less than 20% - no reporting required from campus departments• Campus fee report to CO will indicate balances due to timing

differences and fiscal resource and cost fluctuations• If department has balance for reasons other than that indicated

here, you will need to provide that information. Fees with unexpended balance greater than 20% of

revenues• Department will complete Cal Poly Annual Fee Report form• Provide explanation of expenditure plan for balance

MCF must have expenditure plan for all unexpended balances• No 20% reserve tolerance• Due to summer quarter timing differences, small balances may

occur and must be explained

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Fee Reporting Process Completed annual fee report forms will be returned to

Fiscal Services by October 15 of each year• Information will be used to make corrections to CSU fee

reporting data base as needed• CSU will collect expenditure plan information from campuses

during Fall quarter, no date given as of yet• Report to CFAC will include changes in fee rates, total revenue

collected, unexpended balances, and expenditure plans

Unexpended balances in excess of the 20% threshold that are carried over into the next year will be transferred to division level accounts

Consistent with EO 1034, fees generating excess balances will be reviewed by the President or designee to determine if the fee should be decreased, suspended, or eliminated

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Cal Poly Annual Fee Report For the year ending

June 30, ____ Executive Order 1034 requires campuses to report annually to both the Campus Fee Advisory Committee and the Chancellor’s Office a complete inventory of all fees in categories II, III, IV and V. This report shall include past year and current year fee rates, total revenue and remaining balance. The president has the authority to decrease, suspend or eliminate the fees as needed.

A. Fee Name: ______

If IRA funds, please provide fund/program name: ____________

B. Fund:_____ Dept:_____

C. Current Year Fee Rate: $__________

D. Total Revenue:* $__________

*for IRA this includes Current Year subsidy and/or allocation

E. Unexpended Balance Remaining: $__________

Balances in excess of 20% of revenues (D) must have a specific plan for use of the balance. For Miscellaneous Course Fees, all balances require explanation. Please use the space provided below for this purpose.

______________________________________________________________________________________________________________________________________________________________________________________________________ Attach documentation if additional room is needed By signature, I acknowledge the unexpended balance and approve the plan for expenditure as noted above. Department Head:

Dean / Vice President:

Please return completed form and any supporting documentation to Nancy Reynolds in Fiscal Services by October 15

Summary EO 1034 effective June, 2008 Re-categorized student fees Established authority, responsibility and accountability Established new reporting requirements Campus unexpended balance policy and annual fee reporting process developed in

order to comply CSU Annual Fee report completed by August 31 MCF - expect no unexpended balances, all amounts must be explained Other fees – unexpended balances up to 20% of current year revenues Annual email sent to responsible department heads

Will include centrally maintained fee information and Cal Poly Annual Fee Report form Excess balances must be explained and plan of expenditure followed Must be completed and signed by department heads and Deans Forms returned to Fiscal Services by October 15

Excess balances carried over into next year will be transferred to division level accounts

Report to CFAC in Fall Link to EO 1034: http://www.fees.calpoly.edu/policies.htm

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Questions?