Understanding Your Funds

Explore fund types by clicking on the links below.

• SJSU Operating Fund

  • The SJSU Operating Fund 70000 is comprised of appropriated State of California funding that is distributed by the CSU Chancellor’s Office. It is comprised of Base and One-time allocations; therefore, campus budgets include base and one-time budgets.

• Student Success, Excellence and Technology Fee (SSETF) Funds

  • SSETF funds include revenues from Category II fees (Mandatory Fees). There is one fund for each fee: SSETF IRA 70018, SSETF Student Success 70019, and SSETF Course Support 70020. Revenue budgets are based on matriculated headcount projections from the University Enrollment Plan. Campus departments who have budgets in these funds have base and/or one-time budgets. When funding is available, there is a call for budget proposals.  Proposals must support one or more of the six SSETF priorities:

    • Student Success Services & Graduation Pathways
    • Academic Technology
    • 21^st Century Teaching Spaces
    • Retention and Graduation
    • Course Support
    • Instructionally Related Activities.

    The Campus Fee Advisory Committee (CFAC) reviews the proposals and commits funding. There is also an outcome report process due to the fee program requirements. For more information, please see the SSETF page.

• Cost Recovery Funds

  • The university must recover direct and indirect costs to the Operating Fund that are incurred when providing services, products, and facilities to other funds within the university or between the CSU, auxiliary organizations, and external parties.

    Please refer to Cost Recovery Funds for more information.

• Trust Funds

  • Trust Funds should only generate revenue to fund expenses associated with providing a service or activity. The need to establish a new trust fund stem from the collection of a new fee. New fees must be submitted to the Campus Fee Advisory Committee and approved before the related trust fund can be established.

    Please see the Trust Fund Guidelines for more information.

• Capital Funds

  • In 2014, the California State University (“CSU”) system was granted an expansion of authority related to the financing of capital projects. This expansion led to a modification of how capital projects are recorded and the creation of additional Capital Funds on campus. Based on the project scope, a project is determined to be non-recurring maintenance (“NRMR”) or a capital improvement (“CIMP”). That classification, as well as the type of funding that is used to support the project, determines the appropriate Capital Fund which records the project expenditures.

    Please reference the Capital Financial Framework [pdf] or contact the Manager of Capital Financial Planning & Analysis for additional information.

• Self-Support Operations/Business Plans

  • Self-Support Operations refer to non-state funded activities and do not depend on the SJSU Operating Fund. Self-Support units generate income and track revenue and expenses in a separate trust fund. Self-Support fund budgets are not an authorization to spend but serve as a management tool.

    Business plans are a fiscal management and planning tool requested of all campus self-supporting operations. Each year, a call letter is distributed requesting that each program submits a business plan to highlight the financial position of the operations, as these operations are generally not directly tied to State funding. The Business Plan should include three years of financial projections in support of long range financial and communicate significant changes in the program's operation from year-to-year.

    Business Plans are required for the following programs:

    Academic Affairs Division
    Early Start Program
    Graduate Orientation Program
    Professional and Global Education (CPGE)

    Administration & Finance
    Capital Project Management Funds
    Central Plant (Utilities) Operations 
    Campus Copier Program
    Distribution Services
    FD&O Fee for service Program
    Martin Luther King, Jr. Library Funds
    Parking Services
    University Police Department (UPD) Other Trust Funds

    Information Technology Division
    Cost Recovery Funds (IT for Housing, IT Services for Non-CSUOP)

    Intercollegiate Athletics Division
    All Funds/Programs

    Student Affairs Division
    Frosh & Transfer Orientation Program
    Student Health Center
    University Housing Services

    Joint Submission
    Hammer Theatre

• Cost Allocation Plan

  • The Cost Allocation Plan (CAP) is a document that codifies the indirect planned charges each year. The university Budget & Financial Management Office prepares a preliminary cost allocation estimate in the spring for the coming fiscal year, which is shared with interested parties for their budget planning. A subsequent update of the cost allocation plan is done in the fall. The fall update makes final allocations that are based on fixed factors and adjusts the estimates for allocations based on actual expenditure/revenue data from the prior fiscal year. The amounts calculated for the spring and fall cost allocation plans are approved by the Chief Financial Officer and then conveyed to interested parties. 

    In accordance with the Cost Allocation/Reimbursement Plans for CSU Operating Fund:

    The university Chief Financial Officer (CFO), or designee, shall annually approve and ensure implementation of a documented cost allocation/reimbursement plan.

    Below is the current year Preliminary and Fall Update Cost Allocation Plans:
    
    2023/24 Cost Allocation Plan Fall Update [pdf]
    2023/24 Cost Allocation Plan Preliminary [pdf]
    2022/23 Cost Allocation Plan Fall Update [pdf]
    2022/23 Cost Allocation Plan Preliminary [pdf]
    2021/22 Cost Allocation Plan Preliminary [pdf]
    2021/22 Cost Allocation Plan Fall Update [pdf]

• Professional and Continuing Education (PaCE)

  • What is PaCE?

    Also known as Extended Education, this fund is comprised of self-supporting degree and certificate programs, courses, and professional development units that are not supported by the State. At SJSU, the College of Professional and Global Education (CPGE) administers these funds to offer in innovative modes.

    What is the budget process like for PaCE Funds?

    CPGE conducts its own revenue projections with review by the Budget and Financial Management Office. Based on the current revenue distribution model, PaCE revenues are allocated to the Division of Academic Affairs. Divisions that do not provide course offerings but do provide support services, do participate in a cost-share model and receive an annual budget allocation (i.e. Divisions of Administration & Finance, and Student Affairs).

    Please refer to the PaCE Fund Guidelines or contact your division resource management team for more information.