Footnotes · 83
Question
Number
Footnote
CALIFORNIA, LOS ANGELES, cont.
8.a As noted above in the Total Library Expenditures and the Total Salaries and Wages footnotes, the
primary reason for the decrease in total professional salaries and wages was due to employee benefit
expenditures not being included in the 2011–12 professional salaries and wages but in being included
in the 2010–11 total. Total professional salaries and wages were about $2.1 million less in 2011–12 than
in 2010–11 of which $3.1 million was due to not including employee benefit expenditures in 2011–12
professional salaries and wages. The approximately $1 million increase partially offsetting the impact
of the employee benefits change was due to several factors including the appointment of additional
professional staff, chiefly librarians, and the ending of the budget driven furlough.
8.b 19.7% decrease in support staff salaries and wages is chiefly due to the 2011–12 total support staff
salaries and wages not including employee benefit expense but the 2010–11 total support staff salaries
and wages did include employee benefit expense. Of the $2.9 million decrease, total employee benefit
expense is estimated to account for $2.45 million of the total. And, as support positions become open,
each one is closely evaluated and not all such positions are filled.
10 The UCLA employee benefit expenditures are as recorded in the UCLA general ledger in the UCLA
campus libraries accounts. They are not based on any fixed rate. Rather, they are recorded based on
the actual cost on an employee by employee level. So as employee’s health plan selections, amount
of vacation accruals, etc, vary, so do the employee benefit costs. They include the cost of retirement
contributions, health (medical, dental, vision), Social Security, Medicare, life insurance, disability
insurance, workers compensation, unemployment insurance, and vacation accrual. This expense
is increasing steadily and very substantially due to the UC wide mandated increases in retirement
contributions and also in part due to the annual increases in health insurance.
11 Not applicable at UCLA. As noted in the prior footnote, all UCLA employee benefit expenditures are
based on individual employee selections of health insurance options and are affected by employees’
earned annual amount of vacation, etc.
12 Based on a 2011–12 financial activity, it appears that there are not any Consortia/Networks/
Bibliographic Utilities expenditures from external sources that are not reflected in the expenditures
shown above. For example, the cost of our participation in HathiTrust was recharged and is included
in the library materials expenditures shown above. And, each UC Library is recharged for its share of
the electronic journals that UC negotiates on a UC wide basis and then recharges each UC campus for
its share.
13.a The 10.1% increase in professional FTE was primarily due to an increase in librarians, including
an increase of 4.0 FTE in the Law Library. Without the significant increase in the Law Library, the
variance would have been less than the 10% requiring an explanation.
16 Last year’s data was incorrect – 127,841.
CALIFORNIA, RIVERSIDE
Library branches included: Raymond L. Orbach Science Library, Multimedia Library, and Music
Library.
6 Fringes excluded here but funded through the Libraries’ central budget.
10 Fringe benefits include medical insurance (visual, dental, health), OASDA insurance, employee
development awards, selected retirement funds, etc.
13.b 61.7 rounded up to 62.
20 n/a
CALIFORNIA, SAN DIEGO
Library branches included: Biomedical Library, IRPS, and SIO. Libraries within the Geisel (Main
Campus) are Social Sciences and Humanities, Science &Engineering, Arts, and Mandeville Special
Collections.
Question
Number
Footnote
CALIFORNIA, LOS ANGELES, cont.
8.a As noted above in the Total Library Expenditures and the Total Salaries and Wages footnotes, the
primary reason for the decrease in total professional salaries and wages was due to employee benefit
expenditures not being included in the 2011–12 professional salaries and wages but in being included
in the 2010–11 total. Total professional salaries and wages were about $2.1 million less in 2011–12 than
in 2010–11 of which $3.1 million was due to not including employee benefit expenditures in 2011–12
professional salaries and wages. The approximately $1 million increase partially offsetting the impact
of the employee benefits change was due to several factors including the appointment of additional
professional staff, chiefly librarians, and the ending of the budget driven furlough.
8.b 19.7% decrease in support staff salaries and wages is chiefly due to the 2011–12 total support staff
salaries and wages not including employee benefit expense but the 2010–11 total support staff salaries
and wages did include employee benefit expense. Of the $2.9 million decrease, total employee benefit
expense is estimated to account for $2.45 million of the total. And, as support positions become open,
each one is closely evaluated and not all such positions are filled.
10 The UCLA employee benefit expenditures are as recorded in the UCLA general ledger in the UCLA
campus libraries accounts. They are not based on any fixed rate. Rather, they are recorded based on
the actual cost on an employee by employee level. So as employee’s health plan selections, amount
of vacation accruals, etc, vary, so do the employee benefit costs. They include the cost of retirement
contributions, health (medical, dental, vision), Social Security, Medicare, life insurance, disability
insurance, workers compensation, unemployment insurance, and vacation accrual. This expense
is increasing steadily and very substantially due to the UC wide mandated increases in retirement
contributions and also in part due to the annual increases in health insurance.
11 Not applicable at UCLA. As noted in the prior footnote, all UCLA employee benefit expenditures are
based on individual employee selections of health insurance options and are affected by employees’
earned annual amount of vacation, etc.
12 Based on a 2011–12 financial activity, it appears that there are not any Consortia/Networks/
Bibliographic Utilities expenditures from external sources that are not reflected in the expenditures
shown above. For example, the cost of our participation in HathiTrust was recharged and is included
in the library materials expenditures shown above. And, each UC Library is recharged for its share of
the electronic journals that UC negotiates on a UC wide basis and then recharges each UC campus for
its share.
13.a The 10.1% increase in professional FTE was primarily due to an increase in librarians, including
an increase of 4.0 FTE in the Law Library. Without the significant increase in the Law Library, the
variance would have been less than the 10% requiring an explanation.
16 Last year’s data was incorrect – 127,841.
CALIFORNIA, RIVERSIDE
Library branches included: Raymond L. Orbach Science Library, Multimedia Library, and Music
Library.
6 Fringes excluded here but funded through the Libraries’ central budget.
10 Fringe benefits include medical insurance (visual, dental, health), OASDA insurance, employee
development awards, selected retirement funds, etc.
13.b 61.7 rounded up to 62.
20 n/a
CALIFORNIA, SAN DIEGO
Library branches included: Biomedical Library, IRPS, and SIO. Libraries within the Geisel (Main
Campus) are Social Sciences and Humanities, Science &Engineering, Arts, and Mandeville Special
Collections.
