Attachment 6 - Reserves Balances and Designations
Current Fiscal Year Ending 6/30/2022
Reserve Balance Analysis by Fund
Beginning Fund Balance as of 7/1/2021
Ending Fund Balance as of 6/30/2022
Open Encumbrances
Campus Fund
Revenue
Expenditures
E1350 - UEE Early Start Program E1397 - Staff Professional Dvlpmnt UEE E1300 - Continuing Ed Revenue Fund E1324 - UEE Provost Development E1398 - UEE Faculty Development Fund E1399 - UEE College Partners Fund EG106 - UEE Fund Grants & Contracts
39,521 17,189
(9,373,684) (12,286,893)
10,817,032 (10,843,544) 510,894 (1,053,720)
(888,345) (131,595) (185,092) (1,282,176) (1,771,956)
(676,269) (54,454) (85,000) (349,530) (2,776,655)
- - -
173,729 18,021
(12,320) (252,071)
127,579 (1,504,127) 520,976 (4,027,635)
21,628
-
(38,566)
-
933
(37,634)
Reserve Designations
304017 - Reserve for Catastrophic Event
304023 - Designated for PaCE Campus Partners
304010 - Designtd for Cap Impr/Construc
304011 - Designatd for Equip Acquisiton
304012 - Desigtd for Program Developmnt
304013 - Designated for Future Debt Svc
304016 - Designtd for Outstandng Commit
304018 - Designated for Encumbrances
304021 - FB Designated for FinancialAid
304022 - Designated for Economic Uncert
304014 - Desgntd for Facil Maint/Repair
304099 - FB Offset for Design Reserves
Self-Support Campus Funds
Commentary
304010 - Building Fund (goal is to increase by $50K each year) 304011 - Computer purchases, ASBSN skills lab equip, ESB Classroom Furniture 304012 - Program Development with a nexus to self support programs (Website, CRM, Marketing Research, Curriculum Development, Remote/Virtual/Online Program and Faculty Development) 304014 - Stockton Campus and EE & IE Office and classroom renovations 304018 - Open encumbrances 304022 - Required minimum 3 months (25%), maximum of 6 months (50%) of FY 2022/23 operating budget ($12,420,707); Range = $3,105,179 - $6,210,359 304010 - Building Fund (goal to increase by $25K per year) 304011 - Lab equipment, computers, furniture with a nexus to self support programs 304012 - Program & Faculty Development with a nexus to self support programs 304014 - Turlock & Stockton Campus repairs/maintenance with a nexus to self support programs 304018 - Open encumbrances
E1300 - Continuing Ed Revenue Fund
(800,000.00)
(100,000.00)
(3,493,663.97)
0.00
(200,000.00)
0.00
0.00
(39,521.34)
0.00
(6,210,358.50)
0.00
10,843,543.81
E1324 - UEE Provost Development
(175,000.00)
(75,000.00)
(711,530.58)
0.00
(75,000.00)
0.00
0.00
(17,188.94)
0.00
0.00
0.00
1,053,719.52
304012 - Program Development
E1350 - UEE Early Start Program
0.00
0.00
(12,320.27)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
12,320.27
304012 - Staff Development and Training with a nexus to self support programs
E1397 - Staff Professional Dvlpmnt UEE
0.00
0.00
(252,071.26)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
252,071.26
304012 - Faculty and Program Development with a nexus to self support programs
E1398 - UEE Faculty Development Fund
0.00
0.00
(1,504,126.94)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,504,126.94
304012 - Faculty and Program Development activities with a nexus to self support programs 304018 - Open encumbrances
E1399 - UEE College Partners Fund
0.00
0.00
(2,234,051.51)
0.00
0.00
0.00
0.00
(21,627.57)
0.00
0.00
0.00
2,255,679.08
304012 - Program Development (Non-profit Management Grad Certificate Grant)
EG106 - UEE Fund Grants & Contracts
0.00
0.00
(37,633.73)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
37,633.73
Account Description
Account Code
Notes
Designated for Capital Improvement /Constructions Designated for Equipment Acquisition Designated for Program Development Designated for Future Debt Service Designated for Facilities Maintenance and Repairs Designated for Outstanding Commitments
Used to designate funds for future capital needs, including new construction or improvements to existing facilities. Not available for use campus fund H7001 or H7003.
304010
Used to designate funds for future equipment acquistions.
304011 304012 304013
Used to designate funds for future program development activities for potential academic and support programs and other initiatives to assist in offering a portfolio of compelling academic programs and student services. These activities include assessing student interest, labor Used to designate funds for future debt service payments, typically in an amount equal to payment for one to two years based on debt service schedules. Used to designate funds for future facility and infrastructure maintenance and repair costs based on long-term maintenance schedules, applicable costs identified by routine facility condition surveys and planned maintenance and repair projects. Not available for use campus fund H7001 or H7003. Used to designate funds for commitments that are not obligated by a purchase order, service agreement or contractual agreement. Examples include outstanding summer faculty compensation, up to two years of future lease payments on a ten-year lease, or balances allocated Used to designate funds to be used in the event of a natural disaster or other catastrophic event, including annual insurance premiums or self-insured retentions.
304014
304016 304017 304018 304021 304022
Designated for Catastrophic Events Designated for Encumbrances
Used to designate funds for commitments obligated by purchase order, service agreement or other contractual agreement. Must be equal to the open encumbrance balance for the fund.
Used to designate funds for unspent financial aid. This is typically used by campuses that treat summer term as a trailer session for their designated academic year or to set aside state university grant or other institutional aid that has not yet been disbursed. May not exceed 1/2 of the current year budget submission. Used to accumulate a minimum of three months and a maximum of six months of the annual operating budget in each of the CSU funds for which the reserve is established.
Designated for Financial Aid
Designated for Economic Uncertainty
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