| Special Funds
Auxiliary Programs
 Auxiliary
organizations are separate legal entities authorized in the
Education Code to provide essential services to students and
employees. They operate in association with campuses pursuant
to special written agreements, and are authorized to perform
specific functions that contribute to the educational mission
of the campus.
CSU auxiliary organizations have been in existence for many
decades as a necessary supplement to State-supported instructional
and administrative activities. The first organization, the
Fresno State College Association, was established in 1922.
Student associations have operated at San José, San
Diego, San Luis Obispo, Chico, Fresno, and other campuses
since the early 1920s. The growth of auxiliary organizations
has paralleled the growth in size and complexity of CSU.
These organizations are subject to applicable State and federal
laws and regulations. In addition, they operate within the
policies established by the Board of Trustees, the chancellor,
and campuses. As of the beginning of the 2003 fall term, there
were 84 auxiliary organizations, with one to five per campus,
and three systemwide auxiliary organizations. Most of these
organizations can be grouped into five major functional categories.
- Associated Student Body Organizations These are student-run
organizations that operate such extracurricular activities
as student government, student newspapers, athletics, cultural
programs, and many other student activities related to the
overall educational mission of the campus.
- Special Educational Projects These organizations administer
projects that have a direct relationship to the educational
process of the campuses and are funded by numerous sources.
Major sources of support come from federal, State and private
grants and contracts. Projects are designed to meet the
needs of the program sponsor and campus programs.
- Student Union Operations Student union fees collected
by the campus are deposited in the Dormitory Revenue Fund
Union account to pay for the principal, interest, and other
costs of the building. Any surpluses remaining from the
student union fees after the bond and other costs are met
may become available to the student union auxiliary organization
to pay operating expenses.
- Commercial Activities These activities consist mostly
of the operation of bookstores, food service, and agricultural
projects. Agrarian activities are particularly important
to campuses offering instruction involving direct experience
with farms, cattle, poultry, etc.
- Development Activities These organizations primarily
administer programs related to the management of gifts,
bequests, devices, endowments, trusts, and similar funds,
as well as programs related to public relations, fund-raising,
fund management, and similar development programs.
The auxiliary organizations must be self-supporting. They
do not receive funding from General Fund sources. They derive
revenue from various non-State sources such as contractual
arrangements (e.g., federal government), general assessments
(e.g., student body fees), and commercial operations (e.g.,
bookstores). Pursuant to existing laws and policies, the materials,
facilities, and services provided by the campus to these separate
entities are paid for by the auxiliary organization. Revenue
in excess of expenditures for a given period is used to establish
working capital and reserves, and to pay for capital expenditures
or special campus programs.
All auxiliary organization financial activity is reported
yearly. Financial reports are audited annually and later incorporated
in the systemwide CSU audited financial Statements.
Parking Program
 The
Parking Program provides campus-parking facilities as authorized
under the provisions of Section 89701 of the Education Code.
The program itself is self-supporting and derives most of
its revenues from parking fees paid by students, faculty,
staff and visitors. Additional income is available from interest
on retained earnings.
Consistent with CSU objectives for increased accountability
at the campus levels, management of all operations of the
parking program is decentralized to the campus level. Parking
fee revenue is deposited by campus to a campus-specific parking
fund, and campuses have the authority to expend those funds
directly. Campus spending of the parking fee revenue is restricted
to the acquisition, construction and maintenance of campus
parking facilities. Revenues for 2004/05 are projected to
be $60 million. The projected revenue will be sufficient to
cover operating expenditures as well as transfers for debt
service payments of bond principal and interest.
To facilitate the trustees’ policy of providing adequate
parking throughout the system at the lowest possible fee,
every effort is made to minimize operating costs. The 2003/04
proposed budget incorporates reimbursements to the General
Fund for supervising and dispatching services provided by
the campuses. Expenditures relating to utilities, communications,
and support services provided by the General Fund are reflected
as direct or indirect costs, as appropriate.
The California State University had a total of 134,934 temporary
and permanent spaces as of July 1, 2003. By the end of 2004/05,
usable parking spaces are projected to total 139,824.
Parking Spaces By Location
Housing Program
 The
housing program at CSU provides residential facilities for
students.
The State Dormitory Construction Fund was established under
the State Revenue Bond Act of 1947 and bonds were initially
sold to support the construction of campus housing facilities.
In 1957, the Legislature approved a residence hall program,
which was financed by both State and Federal funds. Today
the housing program is a selfsupporting program deriving its
revenues primarily from fees collected for the use of the
residence facilities. Funds are used for current operating
expenses, maintenance and repair, improvements to facilities,
and interest and principal payments on outstanding bonds.
After payment of all authorized charges, the balances in any
of these funds remain available for future program expenses.
As provided in this table, the 2004/05 Dormitory Revenue
Fund system housing design capacity at CSU is projected to
total 29,031 spaces (beds).
The total projected revenue for fiscal year 2004/05 provides
approximately $125.2 million for housing operations. From
this amount, approximately $33.2 million is used for debt
service for payments of principal and interest on revenue
bonds issued to finance construction of student housing and
major renovations.
Extended and Continuing Education
 The
Continuing Education Revenue Fund (CERF) is authorized by
Education Code Section 89704. CSU has maintained continuing
education outreach efforts for over a century. Originally
comprised of in-service instruction for school teachers, extended
and continuing education; continuing education now provides
an increasingly broad spectrum of academic services to public
and private agencies as well as to individuals who wish to
advance personally and professionally or prepare for career
transitions. Courses and programs administered through the
Continuing Education Revenue Fund, or campus trust accounts,
include credit and noncredit instruction. Extended and continuing
education courses are delivered both on and off campus, via
distance learning technologies, and at national and international
venues. Credit instruction, particularly coursework as part
of the special sessions, applies readily to graduate and undergraduate
degree programs. Academic policies modified in 1997/98 now
permit students to apply up to 24 units of special session
credit earned in the concurrent enrollment program (Open University)
towards baccalaureate degrees. The extended/continuing education
program involves a variety of instructional components.
Regular Extension Program
Regular extension coursework responds to a variety of corporate,
institutional and individual needs. This instructional category
includes seminars, workshops, and in-service contracting and
conference-based activities. Instruction involves both credit
and noncredit applications, and in many cases, credentials,
certificates, or other activities that demand validated outcomes.
Regular extension instruction, for the most part, is conveyed
at the upper division and graduate levels to avoid competition
with community college efforts.
Special Session Programs
Special session programs are designed to assist professionally
employed persons, non-traditional learners, and regularly
matriculated students. In many instances, special session
programs make use of campus classrooms and facilities that
are otherwise unavailable during the regular academic year.
Special session programs have proven to be especially useful
for persons who are seeking licensure, relicensure, or professional
upgrading.
Campus CERF and trust ledgers had cumulative balances of
$50.5
million at close of operations on June 30,2003.
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