Annual Financial Report (FY2023-24)

FY2021-22 - FY2023-24 Operating Results, and FY2024-25 Budget:

 Administration Division

2021-22 2022-23  2023-242024-25
Actual Actual Actual Budget
Total Revenue 22,521 27,262 29,849 30,766
Operating Transfers 253,855 291,239

322,767

 312,643
Total Revenue & Transfers 276,377 318,501 352,616 343,408
Total Compensation 216,251 241,807 260,167 273,348
Total Non Compensation without Recharge Income 106,162 127,904 118,790 97,184
Total Expenses without Recharge Income 322,413 369,712 378,956 370,532
Total Recharge Income 67,459 48,841 50,361 52,988
Net Operating Surplus/(Deficit) 21,422 (2,370) 24,021 25,865
Changes in Fund Balance - Pos/(Neg) (19,471) (500) (14,001) (16,848)
Change in Net Assets - Pos/(Neg) 1,951 (2,870) 10,091 9,017
Beginning Balance 15,187 17,138 14,267 24,287
Ending Balance 17,138 14,268 24,287 33,304
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. International House has a special arrangement with an Agency Fund. This table only includes its activities in Current Funds. 
3. Recharge Income is recorded as a credit of Non-Comp in the ledger.  These tables present them separately. 
4. Changes in Fund Balance include divisional sweep.   
5. 2024-25 Operating Transfers and Expenses include adjustments upon the campus budget decisions.  

Vice Chancellor's Immediate Office

2021-22 2022-232023-24 2024-25
Actual Actual Actual Budget
Total Revenue 0 0 0 0
Operating Transfers 211 7,446 8,112 6,853
Total Revenue & Transfers 211 7,446 8,112 6,853
Total Compensation AH 2.221 2,239 2,356 2,743
Total Non Compensation without Recharge Income 235 103 553 339
Total Expenses without Recharge Income 2,456 2,342 2,908 3,083
Total Recharge Income 0 (214) (24) (43)
Net Operating Surplus/(Deficit) (2,245) 4,891 5,179 3,728
Changes in Fund Balance - Pos/(Neg) (5,590) 1,073 951 142
Change in Net Assets - Pos/(Neg) (7,835) 5,963 6,130 3,870
Beginning Balance 12,224 4,389 10,353 16,482
Ending Balance 4,389 10,353 16,482 20,352
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed. 

Berkeley Information Technology

2021-22 2022-23 2023-242024-25
Actual Actual Actual Budget
Total Revenue 913 1,234 1,696 1,131
Operating Transfers 69,501 72,105 77,209 78,761
Total Revenue & Transfers 70,413 73,340 78,905 79,892
Total Compensation 52,674 59,473 62,667 69,184
Total Non Compensation without Recharge Income

36,798

 28,957 29,175 26,128
Total Expenses without Recharge Income 89,472 88,430 91,842 95,312
Total Recharge Income 22,359 16,155 15,621 15,941
Net Operating Surplus/(Deficit) 3,301 1,065 2,684 521
Changes in Fund Balance - Pos/(Neg) (4,467) (1,514) (2,153) (1,434)
Change in Net Assets - Pos/(Neg) (1,166) (449) 531 (913)
Beginning Balance 2,819 1,653 1,204 1,735
Ending Balance 1,653 1,204 1,735 821
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.   
3. 2024-25 Operating Transfers and Expenses include adjustments upon the campus budget decisions. 

Berkeley Regional Services

2021-22 2022-23 2023-24 2024-25
Actual  Actual  Actual  Budget
Total Revenue 6 6 6 7
Operating Transfers 47,494 50,549 53,691 54,845
Total Revenue & Transfers 47,494 50,555 52,697 54,852
Total Compensation 44,528 49,254 52,620 52,806
Total Non Compensation without Recharge Income 2,284 1,679 1,794 1607
Total Expenses without Recharge Income 46,812 50,933 54,413 54,413
Total Recharge Income 0 (181) (440) (440)
Net Operating Surplus/(Deficit) 682 (560) (0) (0)
Changes in Fund Balance - Pos/(Neg) 8 0 0 0
Change in Net Assets - Pos/(Neg) 690 (560) (1,038) (0)
Beginning Balance 401 1,091 531 (507)
Ending Balance 1,091 531 (507) (507)
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.   

Business Process Management Office

2021-22  2022-23 2023-24 2024-25
Actual Actual Actual Budget
Total Revenue 0 0 36 64
Operating Transfers 1,729 1,422 1,487 1,551
Total Revenue & Transfers 1,729 1,422 1,523 1,615
Total Compensation 1,322 1,303 1,598 1,673
Total Non Compensation without Recharge Income 37 23 25 28
Total Expenses without Recharge Income 1,360 1,326 1,623 1,701
Total Recharge Income 0 (5) (4) (4)
Net Operating Surplus/(Deficit) 369 91 (104) (90)
Changes in Fund Balance - Pos/(Neg) 0 (150) 0 0
Change in Net Assets - Pos/(Neg) 369 (59) (104) (90)
Beginning Balance 0 360 310 206
Ending Balance 369 310 206 115
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed. 

Capital Strategies

2021-22  2022-23 2023-242024-25
Actual Actual Actual Budget
Total Revenue 8,219 8,826 8,700 9,163
Operating Transfers 3,957 1,373 2,216 1,340
Total Revenue & Transfers 12,176 10,199 10,917 10,503
Total Compensation 10,044 12,132 13,558 15,217
45Total Non Compensation without Recharge Income (1,929) (1,989) (7,365) (18,420)
Total Expenses without Recharge Income 8,115 10,143 6,193 (3,202)
Total Recharge Income 7,776 (3,647) (3,293) (3,097)
Net Operating Surplus/(Deficit) 11,838 (3,591) 1,431

10,609
Changes in Fund Balance - Pos/(Neg) (11,844) 3,644 (1,881) (10,571)
Change in Net Assets - Pos/(Neg) (6) 54 (450) 37
Beginning Balance 1,207 1,201 1,255 804
Ending Balance 1,201 1,255 804 841
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed. 

Disability Access & Compliance

2021-222022-23 2023-24 2024-25
Actual Actual Actual Budget
Total Revenue 0 1 0 211
Operating Transfers 1,672 2,574 2.296 2,668
Total Revenue & Transfers 1,672 2,576 2.296 2,879
Total Compensation 1,026 1,653 2,521 2,899
Total Non Compensation without Recharge Income 147 764 (15) 568
Total Expenses without Recharge Income 1,172 2,417 2,506 3,467
Total Recharge Income 0 (14) (19) (20)
Net Operating Surplus/(Deficit) 500 145 (229) (607)
Changes in Fund Balance - Pos/(Neg) 11 (43) 4 (28)
Change in Net Assets - Pos/(Neg) 510 102 (226) (636)
Beginning Balance 294 804 906 681
Ending Balance 804 906 681 45
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.   

Office of Emergency Management (realigned under EH&S in 2024)

2021-22 2022-23 2023-24 2024-25
Actual Actual Actual Budget
Total Revenue 20 0 102 180
Operating Transfers 322 549 345 817
Total Revenue & Transfers 342 549 447 997
Total Compensation 323 222 343 427
Total Non Compensation without Recharge Income 60 (124) 83 254
Total Expenses without Recharge Income 382 98 426 680
Total Recharge Income 0 (399) (21) (16)
Net Operating Surplus/(Deficit) (40) 52 (1) 300
Changes in Fund Balance - Pos/(Neg) 50 0 0 0
Change in Net Assets - Pos/(Neg) 10 52 (1) 300
Beginning Balance 0 0 62 62
Ending Balance 10 62 62 362
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.   
3. 2024-25 Operating Transfers include adjustments upon the campus budget decisions.

Facilities Services

2021-2022 2022-23 2023-24 2024-25
Actual Actual Actual Budget
Total Revenue 2,731 4,833 4,931 5,745
Operating Transfers 91,550 117,880 122,935 120,932
Total Revenue & Transfers 94,281 122,714 127,866 126,677
Total Compensation 61,964 69,997 73,606 77,060
Total Non Compensation without Recharge Income 56,636 86,022 72,693 73,269
Total Expenses without Recharge Income 118,601 156,020 146,279 150,330
Total Recharge Income 23,744 26,517 28,867 28,674
Net Operating Surplus/(Deficit) (576) (6,789)) 10,454 5,022
Changes in Fund Balance - Pos/(Neg) 4,062 984 (5,115) 279
Change in Net Assets - Pos/(Neg) 3,486 (5,805) 5,339 5,301
Beginning Balance (3,502)) (18) (5,823) (484)
Ending Balance (18) (5,823) (484) 4,817
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.
3. 2024-25 Operating Transfers include adjustments upon the campus budget decisions.
4. Office of Sustainability is merged into Facilities Services.

Parking & Transportation

2021-22 2022-232023-24 2024-25
Actual Actual Actual Budget
Total Revenue 8,945 9,873 11,777 11,967
Operating Transfers 1,433 1,457 1,464 1,409
Total Revenue & Transfers 10,378 11,331 13,241 13,376
Total Compensation 4,883 5,179 5,651 6,538
Total Non Compensation without Recharge Income

3,511

 3,017 3,191 3,460
Total Expenses without Recharge Income 8,393 8,196 8,842 9,998
Total Recharge Income 2,559 1,335 1,528 1,402
Net Operating Surplus/(Deficit) 4,545 4,469 5,927 4,780
Changes in Fund Balance - Pos/(Neg) (1,606) (2,548) (4,948) (5,090)
Change in Net Assets - Pos/(Neg) 2,938 1,922 979 (310)
Beginning Balance 1,350 4,289 6,211 7,190
Ending Balance 4,289 6,211 7,190 6,880
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.

People & Culture

2021-22 2022-23 2023-24 2024-25
Actual Actual Actual Budget
Total Revenue 30 68 92 67
Operating Transfers 18,136 17,552 17,811 19.073
Total Revenue & Transfers 18,165 17,620 17,903 19,140
Total Compensation 14,359 15,946 17,545 17,458
Total Non Compensation without Recharge Income

1,875

 1,460 984 1,605
Total Expenses without Recharge Income 16,234 17,406 18,529 19,063
Total Recharge Income 0 (226) (301) 226
Net Operating Surplus/(Deficit) 1,931 (12) (927) 303
Changes in Fund Balance - Pos/(Neg) 507 (1,606) (54) 155
Change in Net Assets - Pos/(Neg) 2,438 (1,619) (981) 458
Beginning Balance (229) 2,209 590 (391)
Ending Balance 2,209 590 (391) 67
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.   

Supply Chain Management (includes Bus Contract Brand Protection and Property Mgmt and Library Bindery)

2021-22 2022-23 2023-242024-25
Actual Actual Actual Budget
Total Revenue 1,175 1,596 1,748 1,547
Operating Transfers 4,707 4,962 4,925 5,528
Total Revenue & Transfers 5,882 6,559 6,674 7,075
Total Compensation 5,844 6,081 6,346 7,399
Total Non Compensation without Recharge Income

4,149

 5,009 5,606 4,807
Total Expenses without Recharge Income 9,993 11,089 11,952 12,206
Total Recharge Income 4,934 4,941 5,336 5,493
Net Operating Surplus/(Deficit) 823 411 58 362
Changes in Fund Balance - Pos/(Neg) (579) (341) (805) (300)
Change in Net Assets - Pos/(Neg) 244 70 (747) 62
Beginning Balance 728 973 1,043 296
Ending Balance 973 1,043 296 358
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2. Changes in Fund Balance include divisional sweep if processed.
3. 2024-25 Operating Transfers include adjustments upon the campus budget decisions.

UC Berkeley Police Department

2021-22 2022-232023-242024-25
Actual Actual Actual Budget
Total Revenue 490 824 760 684
Operating Transfers 13,060 13,309 30,195 18,856
Total Revenue & Transfers 13,550 14,133 30,955 19,539
Total Compensation 16,988 18,279 21.283 19,942
Total Non Compensation without Recharge Income

2,357

 2,973 12,088 3,529
Total Expenses without Recharge Income 19,346 21,252 33,371 23,471
Total Recharge Income 6,086 4,579 2,994 4,871
Net Operating Surplus/(Deficit) 290 (2,540) 578 939
Changes in Fund Balance - Pos/(Neg) (22) 0 0 0
Change in Net Assets - Pos/(Neg) 267 (2,540) 578 939
Beginning Balance (118) 150 (2,390) (1,812)
Ending Balance 150 (2,390) (1,812) (873)
Notes:    
1. Source of data: Cal Reporting, POV Current Funds, Year Total, Final, and Amount in $000s. 
2.  Changes in Fund Balance include divisional sweep if processed.   
3. 2024-25 Operating Transfers and Expenses include adjustments upon the campus budget decisions.