Understanding Your Funds

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.

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 and Analysis for additional information.

The Cost Allocation Plan (CAP) is a document that codifies the indirect planned charges each year. University Budget & Financial Strategy 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:

2025/26 Cost Allocation Plan [pdf]
2024/25 Cost Allocation Plan [pdf]
2023/24 Cost Allocation Plan fall update [pdf]
2023/24 Preliminary Cost Allocation Plan [pdf]
2022/23 Cost Allocation Plan fall update [pdf]
2022/23 Preliminary Cost Allocation Plan [pdf]
2021/22 Preliminary Cost Allocation Plan [pdf]
2021/22 Cost Allocation Plan fall update [pdf]

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.

Review Cost Recovery Funds for more information.

IRA Fund 61100 includes revenues from Category II fees (Mandatory Fees). 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. IRA funding decision at SJSU shall be guided by the following principles:

• Student-Centered Impact
• Instructional Relevance
• Equity and Access
• Transparency and Accountability
• Fiscal Stewardship
• One-Time Nature of Funding

Eligible Uses of IRA Funds:

• Instructional Support Activities
• Alternative Transportation/Transit
• Student Engagement Initiatives
• Club Sports and Intramurals
• The Spartan Marching Band
• The Spartan Daily (Student Newspaper)
• Spartan Intercollegiate Athletics
• IRA Committee-Directed Annual Initiative Funding Pool

Ineligible Uses of IRA Funds

IRA funds may not be used for:

• Faculty salaries or replacement of state-funded instructional positions
• Permanent facilities, capital improvement projects, or major renovations
• Student financial aid or scholarships
• Alcohol purchases
• Gifts, donations, or prizes (except trophies/awards of nominal value)
• Activities not directly related to instruction or student learning

During open calls for proposals, fee revenues are applied for by requesting departments annually through the Provost's Office and allocations are reviewed and approved by the IRA Committee, in alignment with Campus Fee Program governance standards.

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
Self-support academic programs overseen by Academic Innovation
Frosh and Transfer Orientation program

Administration and Finance
Capital Project Management Funds
Central Plant (Utilities) Operations 
Campus Copier Program
Distribution Services
FDO Fee for Service Program
Dr. 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
Student Wellness Center
University Housing Services

Joint Submission
Hammer Theatre Center

Academic self-supporting degree and certificate programs, courses and professional development units that are not supported through state funding are overseen by Academic Innovation, within the Provost's Office. The programs include SJSU Online and Professional Education, Continuing Education, Open University and winter and summer intersessions. Academic Innovation administers these funds to offer in innovative modes.

Academic Innovation, within the Provost's Office, conducts these programs' revenue projections with review by the University Budget and Financial Strategy Office. Based on the current revenue distribution model, self-support academic program 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 and Finance, and Student Affairs.

Please refer to the Self-Support Program Fund Guidelines or contact your division resource management team for more information.

SSETF Fund 70045 includes revenues from Category II fees (Mandatory Fees). 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 and Graduation Pathways
• Academic Technology
• 21st Century Teaching Spaces
• Retention and Graduation
• Course Support

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. Review the SSETF page for details.

Trust Funds are used to collect monies from revenue generating activities. Trust Funds should only generate revenue in order to fund expenses associated with providing a specific service or activity. 

When a department is planning to collect revenue associated with a campus fee, a proposal must be submitted to the Campus Fee Advisory Committee and approved before the related trust fund can be established.

Review Trust Fund Guidelines for more information.