Fund Descriptions

Operating Fund
This fund is used to account for all transactions that are not accounted for in another fund.  In California State Government, the Operating Fund is the predominant fund for financing State operations. The States primary source for the Operating Fund is personal income tax.  The State of California subsidizes a significant portion of the campus operational cost.  The Operating Fund is used to account for ordinary campus operations which are financed from taxes and other general revenues such as service fees and tuition fees.

Lottery Fund
A portion of the cash generated from the sale of California State Lottery tickets is allocated to CSU campuses.  The use of these funds is restricted to projects and programs that have a direct relationship to the educational process.  The President determines allocations for qualifying programs.
 
Extended Learning
The California State University has been involved in Continuing Education since the 19th Century and provides educational services to public and private agencies, as well as to individuals who seek advanced educational training to help increase their occupational competency or to enrich their lives.  Student tuition and other fees finance the Extended Studies program.
 
Clarke Field House/University Student Union
The Clarke Field House/University Student Union (CFH/USU) is a proprietary fund that accounts for revenues collected from student tuition fees.  These fees are used for expenditures directly related to the planning, financing, equipping and operating of the Clarke Field House/University Student Union.  The CFH/USU serves as the center of the campus community by developing and maintaining facilities which enhance the quality of campus life, and supports the educational mission of the University through social, recreational, cultural and educational programs.  This facility houses tenant space for Athletics, Foundation, and Associated Students, Inc., a conference center, half-court gymnasium, fitness center, locker rooms, various student lounge areas, and also includes outdoor courts and the Mangrum Track and Soccer Field.
 
Dorm Maintenance
The Housing Program in the California State University provides residential facilities for students and is a self-supporting program deriving its revenues primarily from fees collected for the use of the residence facilities — funds that are generated from the mandatory University Student Union fees paid by all students.  Funds are restricted and used for current operating expenses, maintenance and repair, improvements to facilities, and interest and principal payments on outstanding bonds.
 
Health Facilities Revenue
This fund is classified as a special revenue fund that generates revenues from student registrations.  Fee proceeds are strictly used to fund the construction of medical facilities for the benefit of campus students.
   
Parking Fines & Forfeitures and  Parking Operations
These funds are classified as special revenue funds that generate revenues from user fees and parking fines.  Funds recognized from the parking program are restricted to the acquisition, construction and maintenance of campus parking facilities.  Debt service payments for parking-related capital improvements are also eligible expenditures. 

Trust/Special Projects
Revenue generating activities are classified as separate legal entities and activities as authorized in the Education Code to provide essential services to students and employees. Trusts, through special written agreements, perform functions that contribute to the educational mission.  Applicable laws of the Federal and State governments and policies established by the Board of Trustees and the Chancellor govern the Cash Trust Projects. Examples include the campus newspaper, athletics, cultural programs, projects with a direct relationship to the educational process of the campus, and commercial activities.