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 Josť,
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 the 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 the campuses.
As of the beginning of the fall 2006 term, there were 89 auxiliary organizations, ranging from one to six
per campus, and two 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
- 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, fundraising, fund management, and
similar development programs.
Auxiliary organizations must be self-supporting. They do not receive funding from General Fund
sources. They derive revenue from various nonstate 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 annually. Financial reports are then
audited and later incorporated in the systemwide CSU audited financial statements.
2005/06 Auxiliary Organization Financial Information*
(Foundations & Auxiliary Organizations):
|*The above figures are based on
information reported in the CSU Financial Information Reporting System (FIRMS).
The 2005/06 audited financial reports will be available in 2007.