NAPA VALLEY COMMUNITY COLLEGE DISTRICT GENERAL FUND FINANCIAL REPORT OF INCOME AND EXPENDITURES For The Period Ending December 31, 2011

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1 ~ NAPA VALLEY COMMUNITY COLLEGE DISTRICT GENERAL FUND ADOPTED REVISED AMOUNT DESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT FEDERAL INCOME Federal Wrk Study Prgram 115, ,129 67,140 47, % Talent Search 360, , , , % Student Supprt Services 21, , , , % Student Financial Aid 0 18,268 18, % Upward Bund 304, , , , % Veterans Educatin 1,000 1,000 1, % VATEA - Title IIC 157, , , % VATEA - Tech Prep Educ Prg % Wrkability III Prgram 321, , , % Small Business Dev. Ctr. Act 43,856 58,856 58, % Trans Fellship Prgram 20,000 20,000 20, % TAN.F. Funding % Nursing Grant - WIA 265, ,859 2, , % Jbs Bill Act 46,541 46,541 46, % Other Federal Incme 61,630 43, , % Ttal Federal Incme 1,719,232 1,989, ,377 1,524, % STATE INCOME State General Apprtinments 8,816,248 8,816,248 4,086,995 4,729, % Apprenticeship Apprtinment 42,803 42,803 22,258 20, % Basic Skills Grwth Funds 90,000 90,000 46,800 43, % Extended Opprtunity Prg & Serv 377, , , , % Enrllment Fee Administratin 19,097 19,097 11,832 7, % Disabled Student Prgram & Serv 926,131 9;26, , , % Cp Agencies Resurces fr Educ 0 0 (7,543) 7, % Student Financial Aid Administratin 222, , ,690 98, % Ecnmic Develpment Prgrams 599, , , , % Nursing Ecnmic Develpment 260, , , % TAN.F. Funding % Matriculatin Prgram - Credit 177, ,896 92,506 85, % Matriculatin Prgram - Nn-Credit 64,500 64,500 33,540 30, % CalWrks ,048 (62,048) 0.0% Career Technical Funds 740, , ,209 4, % Faculty & Staff Diversity Fund 10,632 10,632 16,789 (6,157) (57.9%) Faculty/Staff Develpment % PT Faculty Cmpensatin Funds 170, , ,110 61, % Instructl Equipment Fund-One Time 3,864 3,864 3, % Instructl Equipment Fund-an-Ging (653) 0.0% MESA 52,083 52,083 37,875 14, % Fster Parent Training Prgram 42,735 42,735 42, % POST Cntract Incme 827, , , , % PT Faculty Office Hurs % Tax Relief Subventins 132, ,500 8, , % Lttery Incme 770, , , , % Mandated Csts Reimbursement 0 0 6,370 (6,370) 0.0%

2 GENERAL FUND ADOPTED REVISED AMOUNT DESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT Other State Incme 19, ,657 23, , % Ttal State Incme 14,366,516 14,620,673 6,726,112 7,894, % Secured Rll 20,675,000 20,675,000 10,187,304 10,487, % Unsecured Rll 652, , ,768 29, % Prir Year Taxes 30,350 30, , % Educ. Revenue Augmentatin Fund (3,750,000) (3,750,000) (3,750,000) 100.0% Interest On Prperty Taxes 7,500 7,500 1,445 6, % Cntributins 47,814 47,814 22,815 24, % Nursing Grants 215, , , , % Cntract Services 9,777 9,777 18,795 (9,018) (92.2%) Sales ,601 (4,901 ) (700.1%) Rentals 112, ,000 63,329 48, % Interest Incme 101,920 1b1,920 90,879 11, % Cmmunity Service Fees 894, , , , % Health Services Fee 222, , ,919 (21,795) (9.8%) Enrllment Fees 2,062,500 2,062,500 1,697, , % Instructinal Material Fees 109, ,000 94,963 14, % Nn-Resident Tuitin & Charges 175, , ,146 20, % Parking Fees 240, ,000 47, , % Other Student Fees & Charges 52,750 52,750 23,270 29, % Other Lcal Incme 320, , , , % Ttal Lcal Incme 22,177,989 22,461,101 14,275,719 8,185, % OTHER FINANCING SOURCES 1,168,536 1,198, , , % TOTAL INCOME 39,432,273 40,269,803 22,065,370 18,204, %

3 GENERAL FUND ACADEMIC ENCUM- UNEMCUM- SALARIES Instructrs Sal - Reg Sched 5,441,112 5,543,233 2,624,673 2,918, % Nnlnstrl Sal - Reg Sched 3,900,203 3,938,314 1,874,503 2,063, % Instrl Sal - Oth Nn Reg Sched 4,033,559 4,061,609 1,875,525 2,186, % Nnlnstrl Sal - Oth Nn Reg Sch 461, , , , % Ttal Academic Salaries 13,836,690 14,022,882 6,644, ,378, % CLASSIFIED SALARIES Classified Admin. Salaries 1,339,772 1,395, , , % Classified Salaries - Regular 5,705,929 5,938,196 2,732,969 3,205, % Classified Sal - Instrl Aides 812, , , , % Classified Sal - All Others 1,342,223 1,447, , , % Ttal Classified Salaries 9,200,003 9,593,890 '4,699, ,894, % EMPLOYEE BENEFITS State Teachers Retirement Sys 872, , , , % Public Empl Retirement Syst 1,619,995 1,650, , , % Old Age, Surv, Disab & Hlth Ins 1,024,263 1,044, , , % Health And Welfare Benefits 3,702,235 3,771,250 1,937,019 1,834, % State Unemplyment Insur 401, , , , % Wrkers Cmpensatin Insur 534, , , , % Other Emplyee Benefits 403, , ,574 21, % Ttal Emplyee Benefits 8,558,547 8,692,774 4,371, ,320, % BOOKS AND SUPPLIES Cmputer Sftware 9,144 9,107 1, , % Bks 6,814 6,780 9,311 1,077 (3,608) (53.2%) Instructinal Supplies 403, , , , , % Other Supplies 536, , , , , % Ttal Bks & Supplies 955,057 1,040, , , , % OTHER OPERATING EXPENSES Guest Speakers, Lecturers, Instr 44,121 43,464 8,700 1,850 32, % Cnsultants/Prgram Advisrs 79,347 79,347 13,382 90,813 (24,848) (31.3%) Cntract Fr Instructinal Prg 385, , , ,942 (156,589) (40.6%) Other Persnal Services 780, , , ,363 (109,465) (12.0%) Travel, Cnfer & Mileage Exp 342, , ,683 45, , %

4 GENERAL FUND ENCUM- UNEMCUM- Instit'l Dues And Memberships 58,933 58,911 50,302 1,450 7, % Insurance 412, , ,798 (22,902) (5.5%) Utilities & Husekeeping Serv 994, , , ,020 (6,844) (0.7%) Rents, Leases And Repairs 1,024,958 1,031, , , , % Legal, Electin And Audit Exp 147, ,567 98,921 28,051 20, % Other Services And Expenses 622, , , , , % Ttal Other Operating Expenses 4,894,436 5,041,624 2,682,898 1,826, , % CAPITAL OUTLAYS Building Imprve/Other Csts ,576 (33,576) 0.0% Library Bks 15,491 15,491 3,018 2,035 10, % Equipment - New & Replace't 524, , , , , % Ttal Capital Outlays 540, , , , , % OTHER OUTGO Interfund Transfers 1,415,150 1,415, , , % Student Financial Aid 58,126 58,126 31,486 30,565 (3,925) (6.8%) Prir Year Encumbrances % Unallcated Funds 0 (45,812) (45,812) 100.0% Student Reimbursements 4,000 4,000 3,000 1, % Ttal Other Outg 1,477,276 1,431, ,648 33, , % TOTAL EXPENDITURES 39,462,273 40,418,570 19,636,254 2,292,129 18,490, %

5 ',,---. NAPA VALLEY COMMUNITY COLLEGE DISTRICT CHILD DEVELOPMENT FUND ADOPTED REVISED AMOUNT DESCRIPTION BUDGET BUDGET RECEIVED BALANCE PERCENT FEDERAL INCOME Federal Wrk Study Prgram 20,000 20,000 20,541 (541 ) (2.7%) Child Care Fd Reimbursement 50,000 50,000 16,985 33, % Child Care Instructinal Materials % Infant[Tddler Resurce % Ttal Federal Incme 70,000 70,000 37,526 32, % STATE INCOME Child Care Tax Bailut 66,222 66,222 66, % CalWrks Incme 43,495 25, , % Child Care Pre-Schl Grant 292, , , , % Child Care Blck Grant 365, , , , % Child Care Fd Reimbursement 3,200 3,200 1,021 2, % Other State Revenue {39} 0.0% Ttal State Incme 770, , , , % Interest Incme 1,200 1, , % Parent Fees 54,000 54,000 21,195 32, % Other Lcal Incme % Ttal Lcal Incme 55,450 55,450 21,312 34, % OTHER FINANCING SOURCES Transfer frm General Fund 231, , , % Transfer frm Bkstre 52,800 52,800 52, % Ttal Other Financing 284, , , % TOTAL INCOME 1,180,519 1,162, , , %

6 \ \ NAPKVALLEY COMMUNITY COLLEGE'dISTRICT CHILD DEVELOPMENT FUND FINANCIAL REPORT OF INCOME AND EXPENDITURES ENCUM- UNEMCUM- ACADEMIC SALARIES Admin/Instructinal Salaries 50,000 50,000 25,056 24, % CLASSIFIED SALARIES Clerical & Office Sal - Reg 445, , , , % Student Help - Nnlnstr 3,000 3, , % CalWrks - Nnlnstructinal 18, % Federal Wrk Study - Nnlnstr 20,000 20,000 20,541 (541 ) (2.7%) Oth Classified Sal- PT Nnlnstr 180, ,400 74, , % Ttal Classified Salaries 666, , , , % EMPLOYEE BENEFITS State Teachers Retirement Sys 4,125 4,125 2,054 2, % Public Empl Retirement System 77,200 77,200 39,838 37, % Old Age, Surv, Disab & Hlth Ins 42,223 42,223 20,662 21, % Health And Welfare Benefits 82,288 82,288 46,046 36, % GASB45 Benefits 128, ,800 39,233 89, % State Unemplyment Insurance 11,573 11,573 5,433 6, % Wrkers Cmpensatin Insur 14,247 14,247 6,915 7, % Other Emplyee Benefits 3,413 3,413 2,104 1, % Ttal Emplyee Benefits 363, , , , % BOOKS AND SUPPLIES Instructinal Supplies 3,000 3,000 3, % Other Supplies 64,750 64,750 17,028 11,431 36, % Ttal Bks & Supplies 67,750 67,750 17,028 11,431 39, % OTHER OPERATING EXPENSES Travel, Cnfer & Mileage Exp % Utilities & Husekeeping Serv 1,900 1,900 1, % Repair & Maintenance 0 0 1,350 (1,350) 0.0% Other Services & Expenses 5,720 5,720 1,732 3, % Ttal Other Operating Exp. 7,870 7,870 3, , % CAPITAL OUTLAY Buildings-Imprvements/Renv % New Equip, Instr, Nn-Cap 0 0 3,946 (3,946~ 0.0% Ttal Capital Outlay ,946 (3,946) 0.0% TOTAL EXPENDITURES 1,156,186 1,138, ,397 15, , %

7 NAP,-'ALLEY COMMUNITY COLLEGE r ~TRICT "-- -CAPITAL OUTLAY PROJECTS FUN. / DESCRIPTION ADOPTED BUDGET REVISED BUDGET RECEIVEDI EXPENDED AMOUNT ENCUM- BERED AMOUNT UNEMCUM- BERED AMOUNT PERCENT STATE INCOME Scheduled Maintenance Other State Funds Ttal State Incme 50,000 50, ,000 50, , % 0 0.0% 50, % Interest Incme Other Lcal Incme Ttal Lcal Incme 10,491 10,491 1, ,491 10,491 1,605 8, % 0 0.0% 8, % TOTAL INCOME 60,491 60,491 1,605 58, % SALARIES and BENEFITS Salaries (Academic/Class/FT /PT) % Emplyee Benefits % Ttal Bks and Supplies % BOOKS and SUPPLIES Other Supplies % Ttal Bks and Supplies % OTHER OPERATING EXPENSES Other Operating Expenses 10,000 10,000 10, % Ttal Other Operating Expense 10,000 10, , % CAPITAL OUTLAY Buildings - Architects % Buildings - Imprve/Renvatin 100, , , % Buildings - Other Csts % Equipment % Ttal Capital Outlay 100, , , % TOTAL EXPENDITURES 110, , , %

8 POST RETIREMENT BENEFITS FUND FINANCIAL REPORT OF INCOME AND EXPENDITURES DESCRIPTION ADOPTED BUDGET REVISED BUDGET RECEIVEDI EXPENDED AMOUNT ENCUM- BERED AMOUNT UNEMCUM- BERED AMOUNT PERCENT Interest Incme Other Lcal Revenue Ttal Lcal Incme 25,000 25,000 8, ,000 25,000 8,131 16, % 0 0.0% 16, % OTHER FINANCING SOURCES 1,164,536 1,164, , , % TOTAL INCOME 1,189,536 1,189, , , % OTHER OUTGO Interfund Transfers Ttal Other Outg 1,164,536 1,164,536 1,164,536 1,164, , , , , % 48.6% TOTAL EXPENDITURES 1,164,536 1,164, , , %

9 BOND PROJECTS FUND - SERIES "C" RECEIVEDI ENCUM- UNEMCUM- Interest Incme 60,000 60,000 10,563 49, % Other Lcal Incme a a a 0.0% Ttal Lcal Incme 60,000 60,000 10,563 a 49, % OTHER FINANCING SOURCE Sale f Bnds 0.0% Ttal Other Financing a a a a a 0.0% TOTAL INCOME 60,000 60,000 10,563 a 49, %

10 BOND PROJECTS FUND - SERIES "C" RECEIVEDI ENCUM- UNEMCUM- SALARIES Classified Salaries (FT, PT) 134, , ,786 20, % Ttal Salaries 134, , , , % EMPLOYEE BENEFITS Emplyee Benefits 53,787 53,787 26,823 26, % Ttal Emplyee Benefits 53,787 53,787 26, , % BOOKS AND SUPPLIES Other Supplies 25,000 25,000 6,823 2,552 15, % Ttal Bks and Supplies 25,000 25,000 6,823 2,552 15, % OTHER OPERATING EXPENSES Persnal Services 50,000 50,000 5,817 20,142 24, % CnferenceslTravel % Legal/Advertising 25,000 25,000 6,211 18, % Other Miscellaneus Expense 100, ,000 7,050 1,457 91, % Ttal Other Operating Expense 175, ,000 19,078 21, , % CAPITAL OUTLAY Site/Imprvements 100, ,000 66, ,050 (71,866) (71.9%) Buildings - Architects 2,106,000 2,106, ,057 7,068 1,952, % Buildings - Cnstructin 893, , ,938 5, , % Buildings - Other Csts 80,000 80, , ,154 (779,498) (974.4%) Equip-New, NnCap/Cap 500, , , , , % Ttal Capital Outlay 3,679,552 3,679,552 1,025, ,008 1,768, % OTHER OUTGO Prir Year Encumbrances % Ttal Other Outg % TOTAL EXPENDITURES 4,067,937 4,067,937 1,192, ,159 1,965, %

11 NVC DEBT SERVICE FUND - SERIES "A" FINANCIAL REPORT OF INCOME AND EXPENDITURES RECEIVEDI ENCUM- UNEMCUM- STATE INCOME Tax Relief Subventins % Ttal State Incme % Prperty Taxes 1,249,550 1,249,550 1,044, , % Interest Incme 18,750 18,750 3,366 15, % Ttal Lcal Incme 1,268,300 1,268,300 1,047, , % TOTAL INCOME 1,268,750 1,268,750 1,047, , % OTHER OUTGO Bnd Interest & Other Svc Charges Ttal Other Outg 2,477,581 2,477,581 2,477,581 2,477,581 2,188,791 2,188, , , % 11.7% TOTAL EXPENDITURES 2,477,581 2,477,581 2,188, , %

12 NVC DEBT SERVICE FUND - SERIES "B" RECEIVEDI ENCUM- UNEMCUM- STATE INCOME Tax Relief Subventins 35,050 35, , % Ttal State Incme 35,050 35, , % Prperty Taxes 4,714,950 4,714,950 2,228,580 2,486, % Interest Incme 21,375 18,811 4,339 14, % Ttal Lcal Incme 4,736,325 4,733,761 2,232, ,500, % TOTAL INCOME 4,771,375 4,768,811 2,233, ,535, % OTHER OUTGO Bnd Interest & Other Svc Charges Ttal Other Outg 4,721,494 4,721,494 4,721,494 4,721,494 3,875, , % 3,875, , % TOTAL EXPENDITURES 4,721,494 4,721,494 3,875, , %

13 NVC DEBT SERVICE FUND - SERIES "C" FINANCIAL REPORT OF INCOME AND EXPENDITURES RECEIVEDI ENCUM- UNEMCUM- STATE INCOME Tax Relief Subventins % Ttal State Incme % Prperty Taxes % Interest Incme % Ttal Lcal Incme % TOTAL INCOME % OTHER OUTGO Bnd Interest & Other Svc Charges Ttal Other Outg 0.0% 0.0% TOTAL EXPENDITURES 0.0%