FY 2020 21 AND FY2021 22 COST ALLOCATION PLAN (CAP)

1 Cost Allocation Plan| CSUDH

FY 2020‐21 AND FY2021‐22 COST ALLOCATION PLAN (CAP)

INTRODUCTION California State University (CSU) Executive Order (EO) 1000 requires that “costs incurred by the CSU Operating Fund for services, products, and facilities provided to other CSU funds and to Auxiliary Organizations are properly and consistently recovered with cash and/or a documented exchange of value. Allowable direct costs incurred by the CSU Operating Fund shall be allocated and recovered based on actual costs incurred. Allowable and allocable indirect costs shall be allocated and recovered according to a cost allocation plan that utilizes a documented and consistent methodology including identification of indirect costs and a basis for allocation.”

California State University, Dominguez Hills (CSUDH) has prepared the Cost Allocation Plan (CAP) for FY2020-21 and FY2021-22 with procedures deemed necessary to fulfill the guidelines described per EO-1000. The CAP focuses on cost recovery for indirect costs associated with services provided to auxiliary and enterprise organizations by University departments for facilities, goods and services incurred by the CSU Operating Fund that are not otherwise reimbursed by these organizations. PRINCIPLES As outlined in the EO 1000 guidelines, the CAP incorporates the following principles:

A. No more than the full costs associated with an Operating Fund activity will be allocated to Enterprise or Auxiliary Organizations Funds.

B. Costs incurred by an auxiliary or enterprise on behalf of the University may be credited to them in the EO-1000 CAP provided these exchanges of value are documented. These are typically provided as “Institutional Adjustments” upon mutual agreement.

C. The allocation of indirect costs will be predicated upon a method that is reasonable relative to the activity and the related costs in accordance with CSU guidelines.

APPENDIX A describes the cost methodology for the allocation of indirect costs associated with services provided by University departments. APPENDIX B outlines CSUDH’s distribution of indirect costs associated with the respective areas.

BILLING PROCEDURES Indirect cost recovery will be in accordance with the annual cost allocations as established in the approved CAP. Any requested services outside of this agreement may be provided for through separate negotiated agreements and/or Memorandum of Understanding (MOU). PLAN REVIEW AND APPROVAL This CAP will be updated as needed to address changes in operational needs. Department personnel costs will be updated annually based on the most recent full fiscal year actuals data. Full updates for increased staff and non-personnel expenditures as



applicable will be updated every two years, unless significant changes require a more frequent update. I have reviewed this Cost Recovery Plan for the 2020/21 and 2021/22 fiscal years, and give my approval to execute the plan as described in this document and appendices. ___________________________________________ ______________________ Deborah Wallace, Date Vice President for Administration and Finance and Chief Financial Officer

Deborah Wallace (Apr 2, 2021 13:29 PDT)Deborah Wallace 04-02-21



APPENDIX A: COST ALLOCATION METHODOLOGY FOR INDIRECT COSTS

The following section outlines CSUDH’s cost allocation methodology for the indirect costs incurred by the CSU Operating Fund for related services provided by University departments. A. Administration and Fiscal Services

i. Accounting Services – The cost allocation methodology is a pro-rata distribution of actual

expenditures.

Accounting Services is responsible for all general ledger transactions and compliance requirements with CSU Policy and state regulations and serves as the campus liaison to the Chancellor’s Office and the State Controller’s Office on fiscal matters. Accounting Services also develops recommendations on fiscal policies and procedures, and provides training to the campus community once approved. Financial and audit reports are also prepared and submitted to the Chancellor’s Office for state reporting purposes. Additionally, Accounting Services processes vendor payments and employee reimbursements, including travel.

ii. University Budget Administration – The cost allocation methodology is a pro-rata

distribution of actual expenditures.

University Budget Administration provides expertise, guidance, budget development and administration in support of the University’s mission. The department supports both management and end-users in reviewing annual budgets, serving as advisor to University committees (including student fee and finance committees), submitting mandatory budget and fee reports to the Chancellor’s Office, and serving as campus liaison to the Chancellor’s Office and the State Controller for budget matters.

iii. Student Financial Services – The cost allocation methodology is a pro-rata distribution of actual revenues and fees collected.

Student Financial Services is responsible for administering payment plans associated with student fees at the start of each term including the generation of reminder notices in advance of upcoming TouchNet installment payments, acceptance of payments by mail or online, in addition to collection services. The department also reconciles student accounts and mandatory reports to the Chancellor’s Office.

iv. Cashiering – The cost allocation methodology is a pro-rata distribution of actual

revenues and fees collected. The Cashiers' Office accepts payments from students and the campus community, and ensures accurate postings of these transactions to student accounts and campus funds. The Cashiers' Office also provides petty cash reimbursements and payroll distribution for CSUDH staff and faculty.

v. Procurement & Contracts – The cost allocation methodology is a pro-rata distribution of

the actual number of Purchase Orders processed. This selected quantitative measure correlates with the costs to provide services.




Procurement & Contracts serves and supports the overall mission and goals of the University by employing best practices to procure a variety of goods and services responsive to the needs of our faculty, staff, and students. They provide cost-effective, best value purchasing services, and high-quality customer services in a courteous and professional manner. Procurement & Contracts ensures appropriate stewardship of public funds and is committed to the continued growth and development of CSUDH. Procurement & Contracts is delegated by the President to purchase goods and services and is solely authorized to execute contracts on behalf of the University.

B. Human Resources (HR) & Payroll Services - The cost allocation methodology is a pro-

rata distribution of 1) total number of employees on a full-time equivalent basis, and 2) revenues and fees collected. The allocation based on the number of employees reflect staff services and fee revenues (paid by students) reflect student services provided by HR & Payroll. The mission of CSUDH Human Resources Management is to provide professional services designed to attract, support, retain, and develop the diverse talent needed to achieve the University’s short- and long-range goals. The mission is achieved through collaboration and implementation of best practices in human resources management. Payroll & Benefits Services provides timely and accurate compensation payments for all employees, provides prompt and reliable information/service to our customers in a professional manner, and stays current on regulations, policies, and procedures that govern compensation, and promptly addresses the changes on campus.

C. Admissions, Records & Financial Aid - The cost allocation methodology applied is an

estimated percentage of time and effort expended for tasks including the admissions application process, evaluation of transcripts, verification of enrollment and degree, recording of grades, and the financial aid application process and award. The Office of Admissions & Records is responsible for determining student eligibility for graduation from the University. Admissions & Records establishes student records, updates transfer credit, and maintains transfer articulation agreements. Additionally, they support the registration process for new and continuing students, maintain academic records, and research and review petitions for exceptions to University policy. Financial Aid is committed to providing quality service, guidance and resources to students in the pursuit of their educational goals. They are also committed to providing accurate information about the financial aid process, and supporting the overall campus mission.

D. Public Safety - The cost allocation methodology is a pro-rata distribution of total number of

employees, on a full-time equivalent basis. The CSUDH Police Department provides a safe campus conducive to education for the University's students, faculty, staff, and visitors. The department encourages community awareness and provides proactive services in a fair, conscientious, and professional manner




in support of the University’s mission. The University Police Department enforces all laws of the state of California and educates the community on safety and risk avoidance practices.

E. Logistics Support Mail Services - The cost allocation methodology is a pro-rata distribution of total postage expended. This selected quantitative measure correlates with the costs to provide services. Mail Services handles over three million letters a year and is the U.S. Postal Service's largest customer in the City of Carson. Mail Services is responsible for the formulation of University mail policies and procedures, classification of mail, and the pickup and delivery of U.S. and intra-campus mail.

F. Logistics Support Assets Management - The cost allocation methodology is a pro-rata

distribution of the total number of asset managed on behalf of the auxiliary enterprise and/or organization. This selected quantitative measure correlates with the costs to provide services

The Asset Management Office has the primary responsibility for the accurate accounting of the acquisition, movement, and disposition of University (state) property. Asset Management is responsible for overseeing the physical property inventory of the University, maintaining up-to-date property records, and facilitating all paperwork necessary to properly carry out its functions. Asset Management also provides guidance and oversight to all departmental Property Coordinators.

G. Title IX Office - The cost allocation methodology is a pro-rata distribution of 1) total number of employees on a full-time equivalent basis, and 2) revenues and fees collected. The allocation based on the number of employees reflect staff services and fee revenues (paid by students) reflect student services provided by the Title IX Office.

CSUDH's Title IX Office promotes inclusive excellence by ensuring equal access to education and employment for the CSUDH community. The Title IX Office promotes prevention education and provides a response to incidents that occur, and complaints made by students and employees.

H. Student Affairs Support – The cost allocation methodology is an estimated percentage of

time and effort for management and administrative support provided to Housing and LSU. The Division of Student Affairs facilitates student success and development through active learning opportunities and strong student support. Student Affairs is committed to building a caring and inclusive community and advancing student leadership. As partners in the educational mission of the University, Student Affairs promotes academic achievement, personal growth, professional development, and career success.

I. Risk Management/Environmental Health and Safety (RM/EHOS) & CSURMA Insurance

Premiums - The cost allocation methodology is a pro-rata distribution of total number of employees, on a full-time equivalent basis.




The mission of (RM/EHOS) is to collaborate with faculty, staff, students, administrators, service providers and community organizations to provide a safe and healthy environment and promote, institute, and enhance a culture of safety throughout the campus. Risk Management strives to reduce health and safety risks by focusing on prevention, identifying and assessing potential hazards, controlling and reducing vulnerabilities, and enacting changes in partnership with campus stakeholders. Services provided by RM/EHS include assessments, education and training, and technical assistance.

J. Computing Services, Help Desk and Maintenance Contracts - The allocation methodology is a pro-rata distribution of total data ports and phone lines and of total number of employees, on a full-time equivalent basis. The Division of Information Technology is responsible for providing enterprise-wide leadership and support in information technology for the entire CSU Dominguez Hills community. Information Technology is dedicated to delivering innovative learning and business solutions, improved business processes, and timely technology support. They offer tools and solutions that are integral to key University initiatives and division operations, and are strategically poised for the CSUDH digital transformation, and collaboratively seeks to address digital divide and equity gap issues for our students. In addition, auxiliaries are also the beneficiaries of the software licenses for which IT maintains yearly contracts.

K. Utility Chargeback – For areas where meters are not in place, the cost allocation

methodology is based on electricity, water, gas, trash, landscape rates applied to the square footage space occupied by the enterprise and auxiliary entities.

FUND/AUXILIARY ACCOUNTING BUDGET

STUDENT FINANCIAL SERVICES CASHIERING

PROCUREMENT AND CONTRACTS

HUMAN RESOURCES PAYROLL ADMISSIONS RECORDS FINANCIAL AID UNIVERSITY POLICE

LOGISTICS SUPPORT

PROFESSIONAL and CONTINUING EDUCATION 37,366 8,263 - 22,519 67,945 87,335 32,228 118,287 129,013 138,421 149,717 200,922

TF - HOUSING 8,071 1,785 10,087 6,200 59,047 25,371 10,177 - - - 47,279 195

TF - PARKING 5,224 1,155 6,966 4,281 19,413 16,123 5,654 - - - 563,222 1,844

TF - PARKING FINES & FORFEITURES (RIDESHARE) 125 28 328 - 795 - - - - - 77

AUXILIARY- ASI 42,974 1,151 5,320 3,269 - - - - - - 42,026

AUXILIARY - STUDENT UNION 12,113 1,493 10,992 6,756 8,897 - - - - - 28,893

AUXILIARY - FOUNDATION - - - - - - - - - - 97,184 1,936

TOTAL 20/21: 105,873 13,875 33,365 43,353 155,302 129,623 48,059 118,287 129,013 138,421 928,321 204,974

INSTITUTIONAL ADJUTMENTS -

NET OF INSTITUTIONAL ADJUSTMENTS 105,873 13,875 33,365 43,353 155,302 129,623 48,059 118,287 129,013 138,421 928,321 204,974

BENEFIT POOL 35,758 4,686 11,269 14,642 52,453 43,780 16,232 39,951 43,259 46,751 313,539 69,230

NET TO DEPARTMENT: 70,114 9,189 22,096 28,711 102,849 85,843 31,827 78,336 85,754 91,669 614,782 135,744

FY 19/20 COST ALLOCATION PLAN 139,942 58,984 37,572 12,343 63,325 134,671 52,221 118,287 129,013 138,421 869,990 95,097

DIFFERENCE (Between 19/20 & 20/21) (34,069) (45,109) (4,207) 31,010 91,977 (5,048) (4,162) - - - 58,331 109,877

APPENDIX B: FY 2020-21 AND FY2021-22 COST ALLOCATION PLAN

B-1

FUND/AUXILIARY

PROFESSIONAL and CONTINUING EDUCATION

TF - HOUSING

TF - PARKING

TF - PARKING FINES & FORFEITURES (RIDESHARE)

AUXILIARY- ASI

AUXILIARY - STUDENT UNION

AUXILIARY - FOUNDATION

TOTAL 20/21:

INSTITUTIONAL ADJUTMENTS

NET OF INSTITUTIONAL ADJUSTMENTS

BENEFIT POOL

NET TO DEPARTMENT:

FY 19/20 COST ALLOCATION PLAN

DIFFERENCE (Between 19/20 & 20/21)

TITLE IXSTUDENT AFFAIRS ADMINISTRATION

RISK MANAGEMENT / CSURMA

COMPUTING SERVICES/HELP DESK

IT MAINTENANCE CONTRACT

UTILITY CHARGEBACK

BASED ON SQUARE FOOTAGE TOTAL Prior Year Difference

19,614 - 108,630 67,562 82,289 84,807 1,354,917 1,306,852 48,065

5,698 38,428 34,304 12,100 6,745 78,614 344,101 299,730 44,372

3,621 - 19,058 11,723 16,745 55,461 730,491 682,238 48,253

178 - - 971 2,392 4,894 10,643 (5,749)

- 2,990 10,954 6,408 16,716 131,808 137,578 (5,770)

20,282 2,056 10,596 10,792 112,870 166,194 (53,324)

- 6,914 24,531 13,153 135,518 279,235 288,951 (9,715)

29,111 58,710 173,952 138,437 138,524 371,116 2,958,316 2,892,185 66,131

- -

29,111 58,710 173,952 138,437 138,524 371,116 2,958,316

9,832 19,829 9,405 46,757 - 777,374

19,279 38,881 164,548 91,680 138,524 371,116 2,180,942

58,710 207,514 220,134 165,738 390,223 2,892,185

29,111 - (33,562) (81,697) (27,214) (19,107) 66,131


B-1

Operating Trust Fund Indirect Cost Allocations - Accounting

Accounting Services 2019-20 Salary & Benefit Actuals (est): 1,577,446$

Fiscal Year Indirect Cost Allocation Locations2019/20 Total

ActualsPercent of Total

Actuals

Prorata Distribution of

Total Cost

2019/20 Operating Fund & Other Funds $750,312,415 96.78% 1,526,660$

2019/20 Professional and Continuing Education (PaCE) $18,364,356 2.37% 37,366$

2019/20 TF - Housing 3,966,630 0.51% 8,071$

2019/20 TF - Parking 2,567,472 0.33% 5,224$

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 61,532 0.01% 125$

TOTAL: $775,272,405 100.00% 1,577,446$

EO 1000 COST ALLOCATION TOTAL: $24,959,990 3.22% 105,873$

2019/20 Auxiliary - ASI - Direct 42,974

2019/20 Auxiliary - Student Union - Direct 12,113

2019/20 Benefits to be Recovered (51%) $35,758

NET EO1000 COST ALLOCATION TO DEPARTMENT: 70,114$


B-7

Operating Trust Fund Indirect Cost Allocations - Budget Office

Budget Administration 2019-20 Salary & Benefit Actuals : 351,481$

Fiscal Year Indirect Cost Allocation Locations2019/20 Total

ActualsPercent of Total Actuals Budgets


Total Cost

2019/20 Operating Fund & Other Funds 750,312,415$ 96.05% 337,607$

2019/20 Professional and Continuing Education (PaCE) 18,364,356$ 2.35% 8,263$

2019/20 TF - Housing 3,966,630$ 0.51% 1,785$

2019/20 TF - Parking 2,567,472$ 0.33% 1,155$

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 61,532$ 0.01% 28$

2019/20 Auxiliary - ASI 2,557,409$ 0.33% 1,151$

2019/20 Auxiliary - Student Union 3,318,057$ 0.42% 1,493$

Total 781,147,871$ 100.00% 351,482$

EO 1000 COST ALLOCATION TOTAL: 30,835,456$ 3.95% 13,875$

2019/20 Benefits to be Recovered (51%) 4,686$



B-4

Operating Trust Fund Indirect Cost Allocations - Student Financial Services

Student Financial Services 2019-20 Salary & Benefit Actuals (est): 584,964$ .

Fiscal Year Indirect Cost Allocation LocationsRevenue and Fees

Collected

Percent of Total Revenue and

Fees Collected


Total Cost

2019/20 Operating Fund & Other Funds 260,296,605 87.94% 514,426

2019/20 Professional and Continuing Education (PaCE) 18,539,427 6.26%

2019/20 TF - Housing 5,104,028 1.72% 10,087

2019/20 TF - Parking 3,524,815 1.19% 6,966

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 270,067 0.09% 534

2019/20 Auxiliary - Student Union 5,561,730 1.88% 10,992

2019/20 Auxiliary - ASI 2,691,719 0.91% 5,320

TOTAL: $295,988,390 100.00% $548,325

EO 1000 COST ALLOCATION TOTAL: 35,421,718 5.70% $33,365


NET EO1000 COST ALLOCATION TO DEPARTMENT: $22,096


B-8

Operating Fund Fund Indirect Cost Allocations - Cashiering Services

Cashiering 2019-20 Salary & Benefit Actuals (est): 359,520$ .

Fiscal Year Indirect Cost Allocation Locations Revenue and Fees

Collected


Fees Collected


Total Cost

2019/20 Operating Fund & Other Funds 260,296,605 87.94% 316,167

2019/20 Professional and Continuing Education (PaCE) 18,539,427 6.26% 22,519

2019/20 TF - Housing 5,104,028 1.72% 6,200

2019/20 TF - Parking 3,524,815 1.19% 4,281

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 270,067 0.09% 328

2019/20 Auxiliary - Student Union 5,561,730 1.88% 6,756

2019/20 Auxiliary - ASI 2,691,719 0.91% 3,269

TOTAL: 295,988,391 100.00% 359,520

EO 1000 COST ALLOCATION TOTAL: 35,691,785 12.06% $43,353




B-9

Operating Trust Fund Indirect Cost Allocations - Procurement

Procurement 2019-20 Salary & Benefits Actuals (est): 1,007,035$

Fiscal Year Indirect Cost Allocation Locations PO IssuedPercent of Total

Pos


Total Cost

2019/20 Operating Fund & Other Funds 1,053 84.58% $851,733

2019/20 Professional and Continuing Education (PaCE) 84 6.75% 67,945

2019/20 TF - Housing 73 5.86% 59,047

2019/20 TF - Parking 24 1.93% 19,413

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 0 0.00% 0

2019/20 Auxiliary - Student Union 11 0.88% 8,897

TOTAL: 1,245 100.00% $1,007,035

EO 1000 COST ALLOCATION TOTAL: 192 15.42% $155,302




B-10

Operating Trust Fund Indirect Cost Allocations - Human Resources

Human Resources 2019-20 Salary & Benefit Actuals (est): 1,693,265$ *methodolgy changed from salaries to 50% FTE and 50% Revenues

Fiscal Year Indirect Cost Allocation LocationsFull time

Equivalent (FTE)

Percent of Salaries & Benefits


Total Cost

Revenue and Fees Collected


Fees Collected


Total Cost

2019/20 Operating Fund & Other Funds 1,387 94.23% 797,744$ 260,296,605 90.46% 765,898

2019/20 Professional and Continuing Education (PaCE) 57 3.87% 32,784$ 18,539,427 6.44% 54,551

2019/20 TF - Housing 18 1.22% 10,353$ 5,104,028 1.77% 15,018

2019/20 TF - Parking 10 0.68% 5,752$ 3,524,815 1.23% 10,372

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 0 0.00% -$ 270,067 0.09% 795

TOTAL: 1,472$ 100.00% 846,633$ 287,734,942 100.00% 846,632$

EO 1000 COST ALLOCATION TOTAL: 85$ 5.77% 48,889$ 27,438,337 9.54% 80,735$

2019/20 Benefits to be Recovered (51%) 16,512$ 27,268$

NET EO1000 COST ALLOCATION TO DEPARTMENT: 32,376$ 53,467$


B-13

Operating Trust Fund Indirect Cost Allocations - Payroll

Payroll and Benefits Services 2019-20 Salary & Benefit Actuals (est): 832,272$


Equivalent (FTE)

Percent of Salaries & Benefits


Total Cost

2019/20 Operating Fund & Other Funds 1,387 94.23% 784,213$

2019/20 Professional and Continuing Education (PaCE) 57 3.87% 32,228$

2019/20 TF - Housing 18 1.22% 10,177$

2019/20 TF - Parking 10 0.68% 5,654$

2019/20 TF - Parking Fines & Forfeitures (Rideshare) - 0.00% -$

TOTAL: 1,472$ 100.00% 832,272$

EO 1000 COST ALLOCATION TOTAL: 85$ 5.77% 48,059$




B-5

General Fund Indirect Cost Allocations - AdmissionsFiscal Year 2019-20

Median Salary

Hourly Rate Hours Total # of Apps.

Grand Total

$62,492 $30.04 0.34 $10.22 1524 $15,568$30.04 0.25 $7.51 1524 11,447 $30.04 0.25 $7.51 1524 11,447 $30.04 0.17 $5.11 1524 7,784 $30.04 0.17 $5.11 1524 7,784

$54,030

# Evaluated$47,508 $22.84 0.50 $11.42 851 $9,719

$22.84 0.25 $5.71 851 4,859 $22.84 0.17 $3.58 851 3,047

$3.32 851 2,825 $1.27 851 1,081

$26.69 0.50 $13.34 208 2,775 $24,305

$78,336

Benefit $39,951

Total EO1000 COST ALLOCATION PLAN $118,287

Grand Total

Transfer Credit Evaluations

Admit/Deny messagesAdmit/PacketsPostage for Admit Packets

Evaluator Evaluate transcripts & prepare for dept. reviewCode admission decisions and order letters

Prep complete file for evaluator reviewAcknowledgement messagesMissing document messages


Post, scan and index transcripts

Itemized Services Provided to Extended Education Students - Admissions

Position Services Provided

Admissions Customer S Enter and/or clean up an application

B-15

General Fund Indirect Cost Allocations - Records2019-20 Itemized Services Provided to Extended Education Students

Annual

Salary1* Hourly Rate Hours Total Opt. Req'd Students Total

$50,552 $24.30 0.25 $6.08 X 231 $1,404$24.30 0.15 $3.65 x 231 842 $24.30 0.50 $12.15 X 231 2,807 $24.30 0.15 $3.65 X 231 842 $24.30 0.15 $3.65 X 231 842 $24.30 0.25 $6.08 X 231 1,404 $24.30 0.50 $12.15 X 231 2,807 $24.30 1.00 $24.30 X 231 5,614 $24.30 0.15 $3.65 X 473 1,724 $24.30 0.15 $3.65 X 231 842 $24.30 0.25 $6.08 X 231 1,404 $24.30 0.12 $2.92 X 231 674 $24.30 0.50 $12.15 X 231 2,807 $24.30 0.25 $6.08 X 473 2,874 $24.30 0.25 $6.08 X 231 1,404 $24.30 0.15 $3.65 X 231 842 $24.30 0.30 $7.29 X 473 3,449 $24.30 0.15 $3.65 X 231 842 $24.30 0.25 $6.08 X 231 1,404

$34,828

$112,488 $54.08 0.25 $13.52 X 231 $3,123$54.08 1.00 $54.08 X 231 12,493

$15,616

$56,102 $26.97 0.75 $20.23 X 473 $9,569

$26.97 0.25 $6.74 X 473 3,190 $26.97 0.25 $6.74 X 231 1,558 $26.97 0.25 $6.74 X 231 1,558 $26.97 0.05 $1.35 X 231 312 $26.97 0.12 $3.24 X 231 748 $26.97 0.05 $1.35 X 231 312 $26.97 0.50 $13.49 X 231 3,115 $26.97 0.25 $6.74 X 231 1,558 $26.97 2.00 $53.95 X 231 12,461

$34,379

$0.09 $43.00 x 473 $129$0.10 $47.77 x 473 143



Records/Reg Clerk Process request for official transcriptProcess requests for Planned Educational LeavesMicrofilm/Archive records retrievalProcess enrollment verificationGrade change processingProcess degree verificationGrade posting for international programsPosting prcs to BannerHelpline calls (reset PIN, navigate Toro web, troubleshoot)Assist faculty with web gradingRepeat and cancel processingChange of address, name, emailPrinting/Mailing diplomasImaging Academic RecordsProcess change of grad datesAssistance at NSOProcess application for graduation & change of grad formsStudent Correspondence (missing forms, ret'd grade chngs, etc.)Manual registration for IP students1

Total

Analyst/Programmer Revisions to student recordsMerging Records/Research

Total

Evaluator Degree check

Degree clearancePosting additional creditCustomer Service from Student and Faculty

Cont. Transferred graduate work processingGraduate course credit for seniors processingValidating outdated courseworkCertificate verification and postingGE certificationPetition for Exceptional Action

Total

Supplies LetterheadEnvelopes

B-17

General Fund Indirect Cost Allocations - Records2019-20 Itemized Services Provided to Extended Education Students

Annual

Salary1* Hourly Rate Hours Total Opt. Req'd Students Total



$0.46 n/a $219.76 X 473 659 $932

$85,754

Benefit $43,259


Postage Total

Grand Total

B-17

General Fund Indirect Cost Allocations - Financial AidFiscal Year 2019-20

Median Salary* Hourly Rate Hours Total Total By Unit

COUNSELING UNIT 62,542$ 30.07$ Student Orientations/Application Workshops 30.07$ 0.30 $6,233Application Processing 30.07$ 0.15 3,117 Fund Awarding 30.07$ 0.10 2,078 Student Inquires (e-mail, telephone, in-person) 30.07$ 0.15 3,117

TOTAL $14,544CUSTOMER SERVICE UNIT 43,520$ 20.92$

Federal Entitlement Review 20.92$ 0.10 $1,446Federal Edit Review 20.92$ 0.15 2,169 Incoming Document Review 20.92$ 0.15 2,169 Document Imaging/Indexing & QC 20.92$ 0.15 2,169 Data Input 20.92$ 0.20 2,892 Student Inquires (e-mail, telephone, in-person) 20.92$ 0.15 2,169

TOTAL $13,012

TECHNICAL UNIT 82,281$ 39.56$ Disbursement Process 39.56$ 0.03 $820Loan Processing 39.56$ 0.10 2,734 Dataload Processing 39.56$ 0.15 4,100 Data Import/Export Functions 39.56$ 0.05 1,367 Student Inquires (e-mail, telephone, in-person) 39.56$ 0.15 4,100 Problem resolution 39.56$ 0.10 2,734

TOTAL $15,854

MANAGEMENT STAFF 100,116$ 48.13$ Student Orientations 48.13$ 0.30 $9,978Application Processing 48.13$ 0.15 4,989 Fund Awarding 48.13$ 0.10 3,326 Student Inquires (e-mail, telephone, in-person) 48.13$ 0.15 4,989

TOTAL $23,282

SUMMER PROCESSING 18.30$ Application Processing 18.30$ 0.15 $2,504Fund Awarding 18.30$ 0.10 $1,669Student Inquires (e-mail, telephone, in-person) 18.30$ 0.15 $2,504Federal Entitlement Review 18.30$ 0.10 $1,669Federal Edit Review 18.30$ 0.15 $2,504Incoming Document Review 18.30$ 0.15 $2,504Data Input 18.30$ 0.20 $3,339Disbursement Process 18.30$ 0.03 $501Loan Processing 18.30$ 0.10 $1,669ISIR Processing 18.30$ 0.15 $2,504Data Import/Export Functions 18.30$ 0.05 $835Problem resolution 18.30$ 0.10 $1,669

TOTAL $23,872

WINTER INTERSESSION PROCESSING 18.30$ Deferment Processing 18.30$ 0.05 $1,097

TOTAL $1,097

Sub-Total $91,662

SUPPLIES/PRINTED MATERIALS Cost/Unit ServedVerification Worksheets 0.01$ 691 $7

$7

GRAND TOTAL $91,669

Benefit $46,751



Itemized Services Provided to the CEIE Students - Financial Aid

Operating Trust Fund Indirect Cost Allocations - University Police

University Police & EOC Non-reimbursed 2019-20 Salary & Benefit Actuals: 4,008,203$


Equivalent (FTE)Percent of Total


Total Cost

2019/20 Operating Fund & Other Funds 1,387 90.89% 3,643,105$

2019/20 Professional and Continuing Education (PaCE) 57 3.74% 149,717$

2019/20 TF - Housing 18 1.18% 47,279$

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 0 0.00% -$

2019/20 Auxiliary - ASI 16 1.05% 42,026$

2019/20 Auxiliary - Student Union 11 0.72% 28,893$

2019/20 Auxiliary - Foundation 37 2.42% 97,184$

SUB TOTAL: 1,526 100.00% 4,008,204$

EO 1000 COST ALLOCATION TOTAL: 139 9.11% 365,099$

2019/20 University Police Support to Parking 563,222$

EO 1000 COST ALLOCATION TOTAL INCUDING PARKING : 928,321$




B-3

Operating Trust Fund Indirect Cost Allocations - University Police Support to Parking

Fiscal Year Indirect Cost Allocation Locations Salary & WagesPercent of

Total


Total Cost

2019/20 University Police Administration 588,276$ 24.51% 52,431$

2019/20 University Police Officer 922,920$ 38.46% 138,438$

2019/20 University Police Detective 198,348$ 8.27% 19,835$

2019/20 University Police Sergeant 298,656$ 12.44% 44,798$

2019/20 University Police Dispatch 391,644$ 16.32% 117,493$

TOTAL: 2,399,844$ 100.00% 372,995$


TOTAL EO1000 COST ALLOCATION TO DEPARTMENT: 563,222$


Operating Trust Fund Indirect Cost Allocations - Logistics Support

Logistical Services/Receiving 2019-20 Salary & Benefit Actuals (est): 427,048$ Asset Management 2019-20 Sala 73,143$

Fiscal Year Indirect Cost Allocation LocationsPostage

Expended

Percent of Total Postage

Expended


Total CostAsset Count

Percent of Total Asset Count

Prorata Distribution of Total Cost

2019/20 Operating Fund & Other Funds $54,853 52.88% $225,812 7242 94.89% $69,405

2019/20 Professional and Continuing Education (PaCE) 48,462 46.72% $199,504 148 1.94% $1,418

2019/20 TF - Housing 8 0.01% $32 17 0.22% $163

2019/20 TF - Parking 413 0.40% $1,700 15 0.20% $144

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 0 0.00% $0 8 0.10% $77

2019/20 Auxiliary - Foundation 0.00% $0 202 2.65% $1,936

TOTAL: $103,736 100.00% $427,048 7632 100.00% $73,143

EO 1000 COST ALLOCATION TOTAL: $48,883 47.12% $201,236 390 5.11% $3,738

2019/20 Benefits to be Recovered (51%) $67,967 $1,263

NET EO1000 COST ALLOCATION TO DEPARTMENT: $133,269 $2,475


B-11

Operating Trust Fund Indirect Cost Allocations - TITLE IX

Title IX 2019-20 Salary & Benefit Actuals 50/50: 190,134$ 190,134$


Equivalent (FTE)

Percent of FTEs


Staff Costs

Revenue and Fees Collected

Percent of Total


CSURMA Costs

2019/20 Operating Fund & Other Funds 1,387 94.23% 179,154$ 260,296,605 90.46% 172,003$

2019/20 Professional and Continuing Education 57 3.87% 7,363$ 18,539,427 6.44% 12,251$

2019/20 TF - Housing 18 1.22% 2,325$ 5,104,028 1.77% 3,373$

2019/20 TF - Parking 10 0.68% 1,292$ 3,524,815 1.23% 2,329$

2019/20 TF - Parking Fines & Forfeitures (Rides 0 0.00% -$ 270,067 0.09% 178$

TOTAL: 1,472 100.00% $190,134 $287,734,942 100.00% $190,134

EO 1000 COST ALLOCATION TOTAL: 85 5.77% 10,980$ 27,438,337$ 9.54% 18,131$

2019/20 Benefits to be Recovered (51%) 3,708$ 6,124$

ET EO1000 COST ALLOCATION TO DEPARTMENT: $7,272 $12,007


B-6

Operating Trust Fund Indirect Cost Allocations - Student Affairs

Overhead Cost Recovery from Enterprise/Auxiliary: 551,906$

Fiscal Year Indirect Cost Allocation LocationsTotal Salary

Subject to OH Charges


Total Cost

2019/20 TF - Housing 551,906$ $38,428

2019/20 Auxiliary - Student Union 551,906 20,282

EO 1000 COST ALLOCATION TOTAL: 551,906$ $58,710




B-14

Operating Trust Fund Indirect Cost Allocations - Risk Management

Risk Management 2019-20 Salary & Benefit Actuals (est): 287,035$ 2,530,235$


Equivalent (FTE)

Percent of FTEs


Staff Costs

Full time Equivalent (FTE)

Percent of Total


CSURMA Costs

2019/20 Operating Fund & Other Funds 1,387 90.30% 259,191$ 1387 94.23% 2,384,128$

2019/20 Professional and Continuing Education 57 3.71% 10,652$ 57 3.87% 97,978$

2019/20 TF - Housing 18 1.17% 3,364$ 18 1.22% 30,940$

2019/20 TF - Parking 10 0.65% 1,869$ 10 0.68% 17,189$

2019/20 TF - Parking Fines & Forfeitures (Rides 0 0.00% -$

2019/20 Auxiliary - ASI 16 1.04% 2,990$

2019/20 Auxiliary - Student Union 11 0.72% 2,056$

2019/20 Auxiliary - Foundation 37 2.41% 6,914$

TOTAL: 1,536 100.00% $287,036 1472 100.00% $2,530,235

EO 1000 COST ALLOCATION TOTAL: 149 9.70% 27,845$ 85$ 5.77% 146,107$


ET EO1000 COST ALLOCATION TO DEPARTMENT: $18,440 $146,107

CSURMA Pool


B-6

Operating Trust Fund Indirect Cost Allocations - Computing Services

Computing Services 2019-20 Salary & Benefit Actuals (est): 1,163,902$ Help Desk 756,256$

Fiscal Year Indirect Cost Allocation LocationsNumber of

Phone Lines & Data Lines

Percent of Total Phone Lines &

Data Lines


Total Cost

Full time Equivalent

(FTE)

Percent of Total

Employee


Total Cost

2019/20 Operating Fund & Other Funds 6788 94.41% 1,098,827$ 1,387 90.30% 682,896$

2019/20 Professional and Continuing Education (PaCE) 244 3.39% 39,498$ 57 3.71% 28,064$

2019/20 TF - Housing 20 0.28% 3,238$ 18 1.17% 8,862$

2019/20 TF - Parking 42 0.58% 6,799$ 10 0.65% 4,924$

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 6 0.08% 971$ 0 0.00% -$

2019/20 Auxiliary - ASI 19 0.26% 3,076$ 16 1.04% 7,878$

2019/20 Auxiliary - Student Union 32 0.45% 5,180$ 11 0.72% 5,416$

2019/20 Auxiliary - Foundation - Offices 19 0.26% 3,076$ 37 2.41% 18,217$

2019/20 Auxiliary - Foundation - Dining 20 0.28% 3,238$ 0 0.00% -$

TOTAL: 7,190 100.00% 1,163,903$ 1,536 100.00% $756,257

EO 1000 COST ALLOCATION TOTAL: 402 5.59% 65,076$ 149 9.70% $73,361

2019/20 Benefits to be Recovered (51%) $21,979 $24,778

NET EO1000 COST ALLOCATION TO DEPARTMENT: $43,097 $48,583


B-18

Operating Trust Fund Indirect Cost Allocations - IT Maintenance ContractFiscal Year 2016/2017

FY 19/20 IT Total Maintenance Contract Excluding Academic Software 2,541,554$

FY 19/20 Hardware Exp/Yearly Replacement Schedule 325,000$

* Contracts NOT Used by Foundation, Housing, CEIE, ASI, or LSU Remove from Calculations 441,724$

Fiscal Year Indirect Cost Allocation LocationsNumber of

Phone Lines & Data Lines

Percent of Total Budgets


Total Cost

2019/20 Operating Fund 6788 94.41% 2,706,282

2019/20 TF - Parking 42 0.58% 16,745

2019/20 TF - Parking Fines & Forfeitures (Rideshare) 6 0.08% 2,392

2019/20 Professional and Continuing Education (PaCE) 244 3.39% 82,289

2019/20 TF - Housing 20 0.28% 6,745

2019/20 Auxiliary - ASI 19 0.26% 6,408

2019/20 Auxiliary - Student Union 32 0.45% 10,792

2019/20 Auxiliary - Foundation-Offices 19 0.26% 6,408

2019/20 Auxiliary - Foundation-Dining 20 0.28% 6,745

TOTAL: 7,190 100.00% $2,844,805

EO 1000 COST ALLOCATION TOTAL: 402 5.59% $138,524


B-19

Utility Chargeback Based on Square FootageFiscal Year 2019/2020

Fiscal Year Enterprise & Auxiliary OrganizationsSquare Footage

Electric Gas Water Trash Total

Rates 0.235 0.078 0.032 0.009

2019/20 Extended Ed Sac 2 (ALCP) 535 1,509 501 203 61 2,273 New Extended Ed Bldg. 24,619 69,426 - 9,343 2,792 81,560 Extended Ed Landscaping ($138 charge/Acre) .59 acre - - 974 - 974 Extended Ed Total 70,934 501 10,519 2,852 84,807

2019/20 HousingStudent Housing I 89,220 - - 33,859 - 33,859 Student Housing II 76,093 - - 28,877 - 28,877 Landscape ($138 charge/Acre) - - 15,878 - 15,878 Housing Total - - 78,614 - 78,614

2019/20 ParkingPkg Lighting (# of Light Fixtures) 13,816 38,961 - - - 38,961 Irrigation ($138 Charge/Acre) 10 acres - - 16,500 - 16,500 Parking Total 38,961 - 16,500 - 55,461

2019/20 FoundationFoundation- WH 360 3,262 9,199 3,053 1,238 370 13,860 Foundation SCC Total 9,199 3,053 1,238 370 13,860

2019/20 Foundation Comm SrvcsGrab and Go (WH) 1,044 2,944 977 396 118 4,436 Grab and Go II (SBS) 317 894 297 120 36 1,347 Vending Machines/Comm. Svcs ($13/Vending Machine) 37 5,772 - - - 5,772 Foundation Comm Srvcs Total 9,610 1,274 516 154 11,555

2019/20 ITC / CDC

Infant Toddler Ctr 1 4,320 12,182 4,044 - 490 16,716

Child Development Ctr 2 4,320 12,182 4,044 - 490 16,716 ITC / CDC Total 24,365 8,087 - 980 33,432

2019/20 CAMS

CAMS New Building 3 33,116 93,387 - - - 93,387 Total CAMS 93,387 - - - 93,387

2019/20 Grand Total, Utility Chargeback (Square Footage) 246,456 12,915 107,388 4,356 371,116

1 Utility chargeback for Infant Toddler Center (ITC) will be paid from ITC account

2 Utility chargeback for Child Development Center (CDC) will be charged to the CDC account.

3 Utility chargeback for CAMS will be paid from CAMS account (held in Foundation account)


B-21

Documents

FY 2020 21 AND FY2021 22 COST ALLOCATION PLAN (CAP)