3375 Camino del Rio South San Diego, CA 92108

Transcription

1 3375 Camino del Rio South San Diego, CA TENTATIVE BUDGET June 08, 2017

2 3375 Camino de! Rio South San Diego, California CITY COLLEGE I MESA COLLEGE I MIRAMAR COLLEGE I CONTINUING EDUCATION Office of the Chancellor June 8, 2017 CHANCELLOR'S MESSAGE The San Diego Community College District's Tentative Budget for was developed through a collaborative process that involved the Board of Trustees, the Chancellor and Chancellor's Cabinet, the District Budget Planning and Development Council, the District Governance Council, and other individuals and groups representing the administration, faculty, staff, and student leadership at the Colleges, Continuing Education, and the District Office. The District's Tentative Budget for in the amount of $724 million has been developed based upon the Governor's May Revision, released on May 11, 2017, which represented a revision to his initial state budget proposal of January 10, The District's budget reflects a $67.6 million decline from the District's Adopted Budget for , primarily due to the expenditure of Proposition S funds in the amount of $7.5 million and Proposition N funds in the amount of $36.1 million. The budget reductions associated with both propositions demonstrate the extensive progress the District has made in completing all of the construction projects identified in the District's facilities master plan as authorized under Proposition S, General Obligation Bonds, 2002 Election, and Proposition N, General Obligation Bonds, 2006 Election. Both propositions provided the District with a total of $1.555 billion for facilities improvement to serve student demand through increased class offerings, services to support student success, and containment of ever-increasing utility and building costs by constructing LEED-certified, sustainable buildings throughout the District. Governor Brown's proposed budget revision for included: an apportionment FTES growth reduction from 1.34% to 1 %, or $57.8 million, for student access in recognition that, unlike the SDCCD, most districts are not growing and many have declined in enrollment; an increase in base apportionment funding from his January proposal of $23.6 million to $183.6 million system-wide to assist districts with addressing increasing operational costs, with particular emphasis placed on employer pension costs; and, $46.5 million for submitted and approved Proposition 39 energy-efficiency projects. The governor's budget revision also included a Cost-of-Living Adjustment (COLA) increase from 1.48% to 1.54%, or $97 million. The May Revision provides community colleges one-time funding for deferred/scheduled maintenance projects to allow districts to address much-needed improvements to facilities and for the replacement of instructional equipment; however, most of the approximately $61 million in funding in the revised budget will be deferred by the state, to be paid in The revision also earmarks one-time funding in varying amounts for several state initiatives in support of student success. The details of how these various state initiatives will be funded are yet to be determined. Recognizing the role community colleges play in the economic development of the state, the May Revision includes $248 million in Workforce and Career and Technical Education funding. Once again, the governor's budget plan is very supportive of community colleges and continues to demonstrate his recognition of community colleges as a major driving force in the state's economic well-being

3 June 8, 2017 Governor Brown continues to urge all institutions to heed his advice regarding spending funds cautiously. He also urges community colleges to continue to develop and implement plans to address long-term obligations, such as unfunded employee post-retirement health benefits and significant increases in the CalSTRS and CalPERS employer contribution rates, which will increase each year over the next five or six years. Compared with the previous fiscal year, the governor's $124 billion general fund spending plan for California makes a few augmentations in critical areas and calls for some reductions, while also proposing new approaches and cautions. In his May 11 press conference, Governor Brown reminded everyone that "there have been ten recessions and ten recoveries since World War II," and that "while we have a modestly improved fiscal outlook since January," we must always plan for the next recession, further noting that "even a recession of moderate intensity will drop state revenue by $55 billion." The Governor's May Revision Budget also takes into account some general state priorities, such as the gradual increase in the minimum wage to $11 per hour in 2018, and ultimately to $15 by With regard to higher education overall, the budget proposal calls for an agreement with the University of California to increase community college transfers to the UC, requiring that "each campus (except Merced and San Francisco) will enroll at least one entering transfer student for every two entering freshmen." In accordance with the annual California budget development process, both the Senate and Assembly Budget subcommittees immediately began to review the governor's budget revision and appear to be aligned on most of the major issues in the governor's proposed budget. The budget committee of each house has already begun to meet in an attempt to resolve any differences between the two houses and Governor Brown. It is anticipated that the final state budget will be signed by the governor on or before the June 30 deadline. In general, the governor's budget will support another good year for the SDCCD, providing additional resources to continue to serve student demand. As in years past, the process remains fluid and more will be known by September 14, 2017, when the SDCCD's Board of Trustees addresses the District's final Adopted Budget for The Tentative Budget presented for the Board's approval is a balanced budget, as required by law, and uses the anticipated beginning unrestricted fund balance and reserves. I am pleased that the Governor's May Revision Budget represents another increase in community college funding. I am cautiously optimistic about the state's economic and budgetary situation, as well as the national economic outlook. I am heartened to see the state continue its steady economic improvement with the possibility of further improvements in funding that will benefit students, faculty, staff, and the broader community. I am pleased to recommend the adoption of the Tentative Budget for for the San Diego Community College District. I would also like to take this opportunity to express my appreciation to all whose collaboration and input have resulted in a budget characterized by both accountability and a positive investment in the quality and availability of programs and services to students and the community of San Diego. Constance M. Carroll, Ph.D. Chancellor

4 PREFACE Tentative Budget

5 BOARD OF TRUSTEES Dr. Maria Nieto Senour... President Rich Grosch... Executive Vice President Peter Zschiesche... VP for Community Development Mary Graham... VP for Instructional Development Bernie Rhinerson... VP for Educational Collaboration ADMINISTRATION Dr. Constance M. Carroll... Chancellor... District Office, 3375 Camino del Rio South, San Diego, CA COLLEGE ADMINISTRATORS Denise Whisenhunt, J.D.... Interim President, City College Park Boulevard, San Diego, CA Dr. Pamela T. Luster... President, Mesa College Mesa College Drive, San Diego, CA Dr. Patricia Hsieh... President, Miramar College Black Mountain Road, San Diego, CA Dr. Carlos Turner Cortez... President, Continuing Education Ocean View Boulevard, San Diego, CA DISTRICT OFFICE ADMINISTRATORS 3375 Camino del Rio South, San Diego, CA Dr. Bonnie Ann Dowd... Executive Vice Chancellor,... Business and Technology Services Dr. Stephanie Bulger... Vice Chancellor,... Instructional Services Dr. Lynn Neault... Vice Chancellor,... Student Services Will Surbrook... Vice Chancellor,... Human Resources Christopher Manis... Vice Chancellor,... Facilities Management i

6 DISTRICT S BUDGET PLANNING & DEVELOPMENT COUNCIL Berta Harris... Academic Senate Representative... City College Rob Fremland... Academic Senate President... Mesa College Marie McMahon... Academic Senate Representative... Miramar College Richard Weinroth... Academic Senate President... Continuing Education Terrie Hubbard... Classified Senate President... Miramar College Jim Mahler... AFT Union President Seher Awan... Vice President, Administrative Services... City College Rachelle Agatha... Vice President, Administrative Services... Mesa College Brett Bell... Vice President, Administrative Services... Miramar College Jacqueline Sabanos Vice President, Administrative Services... Continuing Education Lynn Neault... Vice Chancellor... Student Services, District Office Nancy Lim... Budget Supervisor... Business and Technology Services, District Office Vacant... Manager, Fiscal Services... Business and Technology Services, District Office Charles W. Rogers... Controller... Business and Technology Services, District Office Bonnie Ann Dowd... Executive Vice Chancellor... Business and Technology Services, District Office ii

7 TABLE OF CONTENTS ITEM PAGE DESCRIPTION OF FUNDS 1-3 EXECUTIVE SUMMARY 4-6 GENERAL FUND UNRESTRICTED GFU Continuous & One-Time Total District Revenue Sources 7 Intrafund and Interfund Transfers 8 Analysis of Beginning Fund Balance 9 Total District Appropriations by Account Allocations by Campus GENERAL FUND RESTRICTED Grants and Contracts Revenue Sources by Grant Budget and Actual Appropriations by Campus OTHER FUNDS Child Development Fund Special Revenue Fund Designated Capital Projects Trust & Agency Funds Other Trust & Agency Funds Student Representation Fee Scholarship & Loan Funds Retiree Health Benefit Trust Fund 53 Student Support Funds Associated Students Funds Student Financial Aid Funds Internal Services Fund Proposition S and N Funds Enterprise Funds RESOLUTIONS Authorization for Transfers GANN Limit 69 iii

8 DESCRIPTION OF FUNDS

9 DESCRIPTION OF FUND The following is a brief discussion of the funds included in the District s Tentative Budget. GENERAL FUND UNRESTRICTED The General Fund Unrestricted accounts for all the assets and resources used for financing the general operation of the district (instruction, administration, student services, maintenance and operations, etc.). Transactions for all authorized purposes other than those to be specifically accounted for in other funds are recorded in Unrestricted General Funds. These funds account for all resources available for the general purposes of the San Diego Community College District s operation and support of its education program. This fund also accounts for any matching contributions required for categorical programs. The categories to which these funds are allocated are listed below: Campus Allocations City College Pages Mesa College Pages Miramar College Pages Continuing Education Pages District Office Pages This allocation includes the operating budget for the following departments: Board Office Chancellor s Office Communications and Public Relations Business and Technology Services Human Resources Facilities Services Instructional Services Student Services General Services and Support Pages This allocation supports Districtwide services as follows: College Police Retiree Benefits Maintenance Services Service Contracts Operation Services Maintenance Contracts Computing Services Lease Contracts 1

10 DESCRIPTION OF FUNDS (Continued) GENERAL FUND RESTRICTED (11) Pages This part of the General Fund accounts for resources available for the operation and support of educational programs that are specifically restricted by donors or other outside agencies as to their expenditure. Categorical or restricted monies are recorded as revenue only to the extent they have been earned, expenses have been incurred for the intended purpose of the gift, grant, contract, etc. CHILD DEVELOPMENT FUND (33) Pages This fund is established to supplement the operations of the District s Child Development Centers at City College, Mesa College and Miramar College. SPECIAL REVENUE FUNDS (39) Pages This fund is established in accordance with the State Budget and Accounting Manual for budgeting and accounting for Cosmetology, Consumer Fee and Career Assessment activities. CAPITAL PROJECTS FUND (41) Pages This fund is established for budgeting and accounting for capital outlay construction projects. Also included in this fund are scheduled maintenance and hazardous materials abatement. TRUST AND AGENCY FUNDS (79) Pages This fund is established to account for all monies held in a trustee capacity by the colleges and District for individuals, organizations and clubs. STUDENT REPRESENTATION FEE TRUST (72) Pages This fund is established to account for all monies collected pursuant to Education Code Section SCHOLARSHIP AND LOAN FUNDS (75) Pages This fund is established and maintained to account for monies received from a variety of donors. The monies are awarded to eligible students to further their educational objectives within the District. RETIREE HEALTH BENEFIT TRUST FUND (7981) Page 53 This fund is held in an irrevocable trust to fully fund all current and future liabilities related to post employment health benefits. 2

11 6/8/2017 DESCRIPTION OF FUNDS (Continued) ASSOCIATED STUDENTS FUNDS (71) Pages This fund is established to account for monies held in trust by the District for organized student associations. A separate Associated Student Fund (AS) is maintained for each college. STUDENT FINANCIAL AID FUNDS (74) Pages This fund is established to account for the receipt and payment of government funded student financial aid including Federal, State and District resources. INTERNAL SERVICES FUND (61 & 69) Pages This fund is established to account for the administration and maintenance of the District s group medical, dental and life insurance programs for employees and the District s programs for Worker s Compensation and Risk Management, Liability, Property, Reserves for Post Retirement Health Benefits and other insurance. PROPOSITION S AND N FUNDS (43 & 44) Pages These funds are established to account for the acquisition of land and to construct, improve, and equip facilities in accordance with the respective Campus Facility Master Plans. ENTERPRISE FUNDS (51 & 52) Pages These funds are established to account for the sales, purchases, and operating expenses of the District s major business enterprises, the Bookstore and Food Service. The cost of operating these enterprises is to be financed through sales to students, staff and the community. OTHER ENTERPRISE FUNDS (59) Pages 66 These funds are established to account for other proprietary type of operations. The major activity in this fund is the KSDS Radio Station operating at San Diego City College. 3

12 EXECUTIVE SUMMARY ALL FUNDS

13 DISTRICT BUDGET ALL FUNDS The District s Tentative Budget of $724 million is distributed among several funds, each designed to account for different categories of activities contributing to the District s overall operations. The Tentative Budget is approximately $67.6 million less than the Adopted Budget. This is due to a net decrease of $6.7 million in the General Fund combined with a net decrease of $60.9 million in the Other Funds. The Other Funds decreases consist of reductions of $6.8 million in the Capital Project fund, $10.5 million in the Student Financial Aid, $43.6 million in the Proposition S & N funds, $ 2.8 million in the Enterprise Funds offset by increases of $1.6 in the Internal Services fund and $1.2 million in the Retiree Benefit Trust funds. It should be noted that included in the Restricted Funds are only those programs that have been identified for continued funding in Since many letters of commitment and subsequent awards are not be received until later in the budget year, it may be anticipated that this category of funding will continue to change as the year progresses. The table below provides a summary of these funds in comparison with the Adopted Budget. TOTAL DISTRICT BUDGET ALL FUNDS Changes Adopted Tentative Over/ Fund Budget Budget (Under) General Fund Unrestricted $ 311,713,708 $ 311,653,686 $ (60,022) Restricted 135,069, ,442,686 (6,626,444) TOTAL GENERAL FUND $ 446,782,838 $ 440,096,372 $ (6,686,466) OTHER FUNDS Child Development $ 2,057,573 $ 2,184,689 $ 127,116 Special Revenue Fund 1,724,982 1,612,086 (112,896) Capital Projects Fund 38,530,262 31,751,716 (6,778,546) Associated Students 411, ,889 45,410 Student Financial Aid 73,459,216 62,989,086 (10,470,130) Trust & Agency 2,307,959 2,303,718 (4,241) Student Representation Fee 253, ,776 (14,254) Scholarship/Loan 66,919 68,770 1,851 Internal Services 12,209,032 13,787,194 1,578,162 Proposition "S" Fund 23,958,322 16,461,596 (7,496,726) Proposition "N" Fund 153,178, ,071,412 (36,107,321) Enterprise Funds 19,175,593 16,333,021 (2,842,572) Retiree Benefit Trust 17,364,746 18,528,103 1,163,357 TOTAL OTHER FUNDS $ 344,697,846 $ 283,787,056 $ (60,910,790) TOTAL ALL FUNDS $ 791,480,684 $ 723,883,428 $ (67,597,256) 4

14 Budget Element SUMMARY OF TOTAL DISTRICT BUDGET General Fund Child Capital Student Retiree Prop Prop Dev Special Outlay Trust Rep Scholarship Benefit Assoc Student Internal "S" "N" Enterprise TOTAL Unrestricted Restricted Fund Rev Fund Projects & Agency Fee Loan Trust Students Fin Aid Services Fund Fund Funds BUDGET INCOME Beginning Balances 32,060,690 60,086,562 1,147, ,631 18,214,454 1,303, ,776 57,770 18,528, , ,379,010 16,379, ,405, ,974,058 Revenue 261,804,929 62,758, , ,455 12,901,405 1,000,442 70,000 11, ,175 62,989,086 3,400,509 81, ,478 16,198, ,506,700 Incoming Transfers 17,788,067 5,597, , , , , ,000 24,402,670 Total Income 311,653, ,442,686 2,184,689 1,612,086 31,751,716 2,303, ,776 68,770 18,528, ,889 62,989,086 13,787,194 16,461, ,071,412 16,333, ,883,428 5 APPROPRIATIONS Expenditures 268,203,203 99,619,441 2,086,383 1,612,086 31,414,059 1,433, ,145 13,296 1, ,402 62,937, ,866 9,461, ,280,000 16,333, ,500,837 Contingency/Reserves 39,893,921 8,465, ,514 94,631 55,474 18,527, , ,043,328 7,000,000 1,791,412 89,979,921 Retained Earnings Outgoing Transfers 3,556,562 20,358,194 98, , , ,402,670 Total Appropriations 311,653, ,442,686 2,184,689 1,612,086 31,751,716 2,303, ,776 68,770 18,528, ,889 62,989,086 13,787,194 16,461, ,071,412 16,333, ,883,428 Detail of these funds are located on the following pages as indicated Pages: Tentative Budget

15 Interfund/Intrafund Transfers for all Funds Incoming Transfer To: Amount Outgoing Transfer From: Purpose: 6 General Fund Unrestricted 17,788,067 General Fund Restricted Transfer from Reserve General Fund Restricted 3,200,277 General Fund Unrestricted See Detail on Page 8 General Fund Restricted 2,271,927 General Fund Restricted Indirect Support earned within Restricted Funds General Fund Restricted 51,951 Student Financial Aid Administrative Allowance General Fund Restricted 73,306 Child Development Fund Indirect Support earned from Child Dev. Grants Child Development Fund 100,000 General Fund Unrestricted Program Support Child Development Fund 25,000 Child Development Fund Program Support Capital Projects Fund 298,200 General Fund Restricted Maint., Emergency repairs & Campus Minor Improv. Capital Projects Fund 337,657 Capital Projects Fund Program Support Other Enterprise Funds 135,000 General Fund Unrestricted See Detail on Page 8 Associated Students Fund 113,610 General Fund Unrestricted See Detail on Page 8 Internal Services Fund 7,675 General Fund Unrestricted Sports Insurance Premium Total Transfers $24,402,670 Tentative Budget

16 DISTRICT OPERATING BUDGET General Fund Unrestricted (Continuous & One-time)

17 COMPARISON OF BUDGETED REVENUE TO GENERAL FUND UNRESTRICTED REVENUES Changes Revenue Adopted Tentative Over/ Source Budget Budget Under Apportionment Foundation Grant 18,006,467 18,010,301 3,834 Credit Base 179,619, ,293,606 (326,263) CDCP Base 31,829,419 32,294, ,895 Non-Credit Base 6,577,635 6,413,591 (164,044) Total Base 236,033, ,011,812 (21,578) Base Allocation 2,919,490 7,120,000 4,200,510 Full Time Faculty COLA - 3,400,000 3,400,000 One-Time Mandated Cost 3,992,261 - (3,992,261) Sub Total 242,945, ,531,812 3,586,671 Part Time Faculty Lottery 6,399,360 6,393,600 (5,760) Mandated Cost Reimbursement 1,244,320 1,243,200 (1,120) Interest Revenue 400, ,000 - Enrollment Fee (2% Waiver) 521, ,727 - Non-Resident Tuition 5,400,000 5,400,000 - Student Fees 206, ,000 - Apprenticeship Allowance 558, ,590 - Other Local Revenue 1,000, ,000 (450,000) Intrafund from Restricted 18,131,766 17,788,067 (343,699) Total Revenue 276,806, ,592,996 2,786,092 Beginning Balance 34,906,804 32,060,690 (2,846,114) TOTAL UNRESTRICTED REVENUES 311,713, ,653,686 (60,022) 7

18 GENERAL FUND/UNRESTRICTED INTER AND INTRA FUND TRANSFERS INTRAFUND TRANSFERS INTERFUND TRANSFERS Outgoing Transfer to Restricted for: Transfer from GFU to: Federal Work Study 52,868 Child Development 100,000 Districtwide Co-curricular 2,259,050 Hourglass Park - Miramar 275,558 Internal Services / Sports Ins. 7,675 Hourglass Field House 282,211 District Support Assoc. Students (1 & 2) 113,610 Hazardous Materials 142,500 Other Enterprise Fund (KSDS) 135,000 Hourglass Pool - Miramar 188,090 Total Intrafund Transfer Out $ 3,200,277 Total Interfund Transfer Out $ 356,285 (1) I.D. Card City College = $ 19,472 - Mesa College = $ 28,265- Miramar College = $14,326 - Continuing Ed. = $0 (2) Vending City College = $14,604 - Mesa College = $21,199 - Miramar College = $10,744 - Continuing Ed = $5,000 8

19 ANALYSIS OF BEGINNING FUND BALANCE TENTATIVE Source BUDGET Projected Beginning Balance 32,060,690 Total Unrestricted One-Time Revenue $ 32,060,690 DESIGNATED USES OF BEGINNING BALANCE TENTATIVE BUDGET Districtwide One-Time Funding 665,072 Campus Carryforward One-Time Ending Balance 1,001,971 Carryforward Various Bargaining Unit Balances 1,555,321 Board Designated CalPERS/CalSTRS Reserve as of FY ,595,126 * Mandated Cost Reimbursement (44,400 FTES at $28 each) 1,243,200 * Anticipated that this funding might be allocated to the Board Designated Reserve Fund TOTAL USES $ 32,060,690 9

20 OPERATING BUDGET COMPARISON OF BUDGET TO GENERAL FUND UNRESTRICTED DISTRICTWIDE ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 44,473, ,570, ,587, Contract Non-Classroom 21,713, ,675, ,803, Hourly Classroom 42,864, ,120, ,454, Hourly Non-Classroom 1,824, ,905, ,725, TOTAL ACADEMIC SALARIES 110,876, ,272, ,571, Contract Non-Classroom 51,207, ,251, ,412, Contract Classroom 6,967, ,967, ,656, Hourly Non-Classroom 1,703, ,737, ,854, Hourly Classroom 1,263, ,268, ,418, TOTAL NON-ACADEMIC SALARIES 61,143, ,224, ,341, Employee Benefits 57,349, ,617, ,044, Supplies & Materials 4,595, ,470, ,656, Other Operating Expenses 24,480, ,722, ,436, Capital Outlay 4,225, ,980, ,151, Intrafund Transfers Out 3,300, ,330, ,200, Interfund Transfers Out 357, , , Student Financial Aid 1, , , Contingencies 45,381, ,735, ,893, TOTAL NON-SALARY ACCOUNTS 139,693, ,216, ,740, TOTAL BUDGET 311,713, ,713, ,653,

21 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO GENERAL FUND UNRESTRICTED DISTRICTWIDE Tentative Budget PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 37,188, ,345, ,057, ,587, Contract Non-Classroom 16,802, ,191, ,532, ,803, Hourly Classroom 31,657, ,137, ,914, ,454, Hourly Non-Classroom 1,209, ,150, ,566, ,725, TOTAL ACADEMIC SALARIES 86,857, ,824, ,070, ,571, Contract Non-Classroom 44,098, ,426, ,415, ,412, Contract Classroom 5,592, ,899, ,321, ,656, Hourly Non-Classroom 1,041, ,613, ,117, ,854, Hourly Classroom 1,304, , ,360, ,418, TOTAL NON-ACADEMIC SALARIES 52,037, ,413, ,214, ,341, Employee Benefits 44,022, ,816, ,080, ,044, Supplies & Materials 3,107, ,243, ,067, ,656, Other Operating Expenses 15,814, ,007, ,237, ,436, Capital Outlay 3,192, ,618, ,630, ,151, Intrafund Transfers Out 2,604, ,412, ,691, ,200, Interfund Transfers Out 1,223, , , , Student Financial Aid 1, , , , Contingencies ,893, TOTAL NON-SALARY ACCOUNTS 69,966, ,329, ,943, ,740, TOTAL ACTUALS & BUDGET 208,861, ,567, ,229, ,653, STATE REPORTED FTES Reported FTES Credit 31, , , , In-Service 1, , , , Non-Credit 7, , , , DSP&S F-Factor Sub-Total State Reported 41, , , , Non-Resident 1, , , , TOTAL 42, , , ,

22 DISTRICT OPERATING BUDGET General Fund Unrestricted Appropriations by Campus

23 OPERATING BUDGET COMPARISON OF BUDGET TO CITY COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 12,877, ,877, ,189, Contract Non-Classroom 5,147, ,142, ,771, Hourly Classroom 8,764, ,870, ,894, Hourly Non-Classroom 699, , , TOTAL ACADEMIC SALARIES 27,488, ,599, ,378, Contract Non-Classroom 6,069, ,069, ,222, Contract Classroom 1,577, ,577, ,648, Hourly Non-Classroom 341, , , Hourly Classroom 243, , , TOTAL NON-ACADEMIC SALARIES 8,231, ,239, ,666, Employee Benefits 8,820, ,510, ,186, Supplies & Materials 294, , , Other Operating Exp & Svs 499, , , Capital Outlay 139, , , Intrafund Transfer Interfund Transfer TOTAL NON-SALARY ACCOUNTS 9,754, ,467, ,322, TOTAL BUDGET 45,475, ,306, ,366,

24 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO CITY COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 10,912, ,826, ,684, ,189, Contract Non-Classroom 3,948, ,990, ,256, ,771, Hourly Classroom 7,514, ,376, ,706, ,894, Hourly Non-Classroom 432, , , , TOTAL ACADEMIC SALARIES 22,807, ,540, ,051, ,378, Contract Non-Classroom 4,807, ,928, ,230, ,222, Contract Classroom 1,351, ,365, ,457, ,648, Hourly Non-Classroom 132, , , , Hourly Classroom 110, , , , TOTAL NON-ACADEMIC SALARIES 6,401, ,612, ,425, ,666, Employee Benefits 8,103, ,695, ,960, ,186, Supplies & Materials 79, , , , Other Operating Expenses 265, , , , Capital Outlay 51, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON-SALARY ACCOUNTS 8,499, ,182, ,537, ,322, TOTAL ACTUALS & BUDGET 37,709, ,335, ,015, ,366, STATE REPORTED FTES Reported FTES Credit 10, , , , Non-Credit DSP&S Sub-Total State Reported 10, , , , F-Factor Non-Resident TOTAL 10, , , ,

25 OPERATING BUDGET COMPARISON OF BUDGET TO MESA COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 18,198, ,198, ,797, Contract Non-Classroom 7,094, ,064, ,967, Hourly Classroom 13,233, ,401, ,258, Hourly Non-Classroom 530, , , TOTAL ACADEMIC SALARIES 39,057, ,195, ,578, Contract Non-Classroom 7,332, ,332, ,411, Contract Classroom 2,332, ,332, ,476, Hourly Non-Classroom 34, , , Hourly Classroom 123, , , TOTAL NON-ACADEMIC SALARIES 9,823, ,823, ,047, Employee Benefits 14,044, ,058, ,729, Supplies & Materials 727, , , Other Operating Expenses 1,057, ,156, , Capital Outlay 886, , , Intrafund Transfer Interfund Transfer TOTAL NON-SALARY ACCOUNTS 16,715, ,757, ,039, TOTAL BUDGET 65,596, ,777, ,664,

26 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO MESA COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 16,471, ,085, ,101, ,797, Contract Non-Classroom 5,556, ,608, ,838, ,967, Hourly Classroom 9,940, ,530, ,938, ,258, Hourly Non-Classroom 384, , , , TOTAL ACADEMIC SALARIES 32,353, ,503, ,385, ,578, Contract Non-Classroom 6,273, ,242, ,619, ,411, Contract Classroom 1,673, ,836, ,019, ,476, Hourly Non-Classroom 98, , , , Hourly Classroom 107, , , , TOTAL NON-ACADEMIC SALARIES 8,154, ,273, ,866, ,047, Employee Benefits 11,892, ,703, ,136, ,729, Supplies & Materials 446, , , , Other Operating Expenses 442, , , , Capital Outlay 257, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON-SALARY ACCOUNTS 13,038, ,948, ,237, ,039, TOTAL ACTUALS & BUDGET 53,546, ,724, ,489, ,664, STATE REPORTED FTES Reported FTES Credit 15, , , , Non-Credit DSP&S Sub Total State Reported 15, , , , F-Factor Non-Resident TOTAL 16, , , ,

27 OPERATING BUDGET COMPARISON OF BUDGET TO MIRAMAR COLLEGE - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 7,838, ,838, ,190, Contract Non-Classroom 4,434, ,434, ,551, Hourly Classroom 9,328, ,721, ,038, Hourly Non-Classroom 237, , , TOTAL ACADEMIC SALARIES 21,839, ,231, ,074, Contract Non-Classroom 4,201, ,201, ,314, Contract Classroom 1,620, ,620, ,651, Hourly Non-Classroom 86, , , Hourly Classroom 184, , , TOTAL NON-ACADEMIC SALARIES 6,092, ,126, ,235, Employee Benefits 7,716, ,099, ,362, Supplies & Materials 381, , , Other Operating Expenses 1,063, ,048, ,044, Capital Outlay 264, , , Intrafund Transfer Interfund Transfer Student Financial Aid 1, , , TOTAL NON-SALARY ACCOUNTS 9,428, ,768, ,003, TOTAL BUDGET 37,360, ,127, ,314,

28 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO MIRAMAR COLLEGE - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 6,149, ,046, ,565, ,190, Contract Non-Classroom 3,561, ,820, ,104, ,551, Hourly Classroom 5,379, ,102, ,606, ,038, Hourly Non-Classroom 62, , , , TOTAL ACADEMIC SALARIES 15,153, ,058, ,483, ,074, Contract Non-Classroom 3,582, ,686, ,857, ,314, Contract Classroom 1,213, ,301, ,425, ,651, Hourly Non-Classroom 52, , , , Hourly Classroom 125, , , , TOTAL NON-ACADEMIC SALARIES 4,973, ,208, ,644, ,235, Employee Benefits 5,268, ,879, ,810, ,362, Supplies & Materials 138, , , , Other Operating Expenses 741, , , ,044, Capital Outlay 94, , , , Intrafund Transfer Out Interfund Transfer Out Student Financial Aid 1, , , , TOTAL NON-SALARY ACCOUNTS 6,244, ,900, ,780, ,003, TOTAL ACTUALS & BUDGET 26,370, ,166, ,908, ,314, STATE REPORTED FTES Reported FTES Credit 6, , , , InService 1, , , , Non-Credit DSP&S Sub-Total State Reported 7, , , , F-Factor Non-Resident TOTAL 7, , , ,

29 OPERATING BUDGET COMPARISON OF BUDGET TO CONTINUING EDUCATION - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom 5,558, ,655, ,410, Contract Non-Classroom 3,204, ,201, ,670, Hourly Classroom 9,842, ,669, ,949, Hourly Non-Classroom 274, , , TOTAL ACADEMIC SALARIES 18,880, ,804, ,251, Contract Non-Classroom 3,552, ,552, ,522, Contract Classroom 1,062, ,062, ,129, Hourly Non-Classroom 26, , , Hourly Classroom 43, , , TOTAL NON-ACADEMIC SALARIES 4,684, ,684, ,694, Employee Benefits 6,375, ,001, ,304, Supplies & Materials 665, , , Other Operating Expense 637, , , Capital Outlay 141, , , Intrafund Transfer Interfund Transfer TOTAL NON-SALARY ACCOUNTS 7,819, ,521, ,411, TOTAL BUDGET 31,384, ,010, ,357,

30 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO CONTINUING EDUCATION - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom 3,655, ,387, ,705, ,410, Contract Non-Classroom 2,183, ,115, ,639, ,670, Hourly Classroom 8,408, ,555, ,662, ,949, Hourly Non-Classroom 228, , , , TOTAL ACADEMIC SALARIES 14,476, ,304, ,371, ,251, Contract Non-Classroom 3,000, ,098, ,439, ,522, Contract Classroom 918, , , ,129, Hourly Non-Classroom 41, , , , Hourly Classroom 66, , , , TOTAL NON-ACADEMIC SALARIES 4,027, ,243, ,515, ,694, Employee Benefits 5,455, ,976, ,997, ,304, Supplies & Materials 384, , , , Other Operating Expenses 278, , , , Capital Outlay 56, , , , Intrafund Transfer Out Interfund Transfer Out TOTAL NON-SALARY ACCOUNTS 6,175, ,647, ,911, ,411, TOTAL ACTUALS & BUDGET 24,678, ,196, ,798, ,357, STATE REPORTED FTES Reported FTES Credit Non-Credit 7, , , , DSP&S Sub-Total State Reported 7, , , , F-Factor TOTAL 8, , , ,

31 OPERATING BUDGET COMPARISON OF BUDGET TO DISTRICT OFFICES - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 1,688, ,833, ,680, Hourly Classroom 88, Hourly Non-Classroom 51, , , TOTAL ACADEMIC SALARIES 1,828, ,980, ,732, Contract Non-Classroom 9,915, ,205, ,693, Contract Classroom , Hourly Non-Classroom 601, , , Hourly Classroom , TOTAL NON-ACADEMIC SALARIES 10,516, ,527, ,260, Employee Benefits 5,001, ,914, ,922, Supplies & Materials 547, ,696, , Other Operating Expenses 1,579, ,970, ,704, Capital Outlay 1,766, ,935, , Intrafund Transfer Out Interfund Transfer Out , Contingencies 45,381, ,735, ,893, TOTAL NON-SALARY ACCOUNTS 54,277, ,252, ,404, TOTAL BUDGET 66,623, ,760, ,398,

32 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO DISTRICT OFFICES - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 1,400, ,532, ,560, ,680, Hourly Classroom 371, , Hourly Non-Classroom 68, , , , TOTAL ACADEMIC SALARIES 1,840, ,230, ,607, ,732, Contract Non-Classroom 8,854, ,130, ,211, ,693, Contract Classroom , Hourly Non-Classroom 210, , , , Hourly Classroom TOTAL NON-ACADEMIC SALARIES 9,064, ,503, ,792, ,260, Employee Benefits 13,072, ,384, ,887, ,922, Supplies & Materials 2,058, ,046, , , Other Operating Expenses 13,539, ,472, , ,704, Capital Outlay 2,732, ,380, ,155, , Intrafund Trans Out , Interfund Trans Out , Contingencies ,893, TOTAL NON-SALARY ACCOUNTS 31,402, ,283, ,848, ,404, TOTAL ACTUALS & BUDGET 42,308, ,017, ,248, ,398,

33 OPERATING BUDGET COMPARISON OF BUDGET TO GENERAL SUPPORT SERVICES - GENERAL FUND UNRESTRICTED ADOPTED PCT ADJUSTED PCT TENTATIVE PCT BUDGET TOTAL BUDGET TOTAL BUDGET TOTAL $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 144, , Hourly Classroom 1,606, ,457, ,313, Hourly Non-Classroom 30, , , TOTAL ACADEMIC SALARIES 1,781, ,459, ,556, Contract Non-Classroom 20,136, ,889, ,247, Contract Classroom 374, , , Hourly Non-Classroom 613, , , Hourly Classroom 669, , , TOTAL NON-ACADEMIC SALARIES 21,794, ,822, ,437, Employee Benefits 15,390, ,032, ,540, Supplies & Materials 1,978, , ,996, Other Operating Expenses 19,642, ,327, ,566, Capital Outlay 1,026, , ,033, Intrafund Transfer Out 3,300, ,330, ,200, Interfund Transfer Out 357, , , Contingencies TOTAL NON-SALARY ACCOUNTS 41,696, ,448, ,559, TOTAL BUDGET 65,272, ,731, ,552,

34 OPERATING BUDGET HISTORICAL COMPARISON OF ACTUALS TO GENERAL SUPPORT SERVICES - GENERAL FUND UNRESTRICTED PCT PCT PCT TENTATIVE PCT ACTUALS TOTAL ACTUALS TOTAL ACTUALS TOTAL BUDGET TOTAL $ % $ % $ % $ % 1100 Contract Classroom Contract Non-Classroom 150, , , , Hourly Classroom 42, , ,313, Hourly Non-Classroom 32, , , , TOTAL ACADEMIC SALARIES 226, , , ,556, Contract Non-Classroom 17,579, ,338, ,056, ,247, Contract Classroom 435, , , , Hourly Non-Classroom 506, , , , Hourly Classroom 894, , , , TOTAL NON-ACADEMIC SALARIES 19,416, ,572, ,970, ,437, Employee Benefits 230, , ,288, ,540, Supplies & Materials ,774, ,996, Other Operating Expenses 547, , ,587, ,566, Capital Outlay ,085, ,033, Intrafund Trans Out 2,604, ,412, ,656, ,200, Interfund Trans Out 1,223, , , , Contingencies TOTAL NON-SALARY ACCOUNTS 4,605, ,367, ,626, ,559, TOTAL ACTUALS & BUDGET 24,248, ,127, ,768, ,552,

35 GENERAL FUND RESTRICTED Grants & Contracts

36 GRANTS AND CONTRACTS General Fund Restricted represents the third largest source of revenue received by the District. These restricted resources include grants, contracts and other categorical programs such as the Student Success and Support Program (SSS&P), Student Equity, Disabled Student Services (DSPS), and the Strong Workforce program. Included in the Tentative Budget are only those programs that have been identified at this point in time for continued funding during Since many letters of commitment and subsequent awards will not be received until later in the budget year, it may be anticipated that this category of funding will continue to change as the year progresses. Subsequent changes to this budget will continue to be submitted to the Board of Trustees for approval when such changes become known. GENERAL FUND/RESTRICTED INCOME DETAIL ACTUALS TENTATIVE FEDERAL INCOME Adult Education & Family Literacy $ 1,925,585 $ 2,192,109 Dept. of Rehabilitation 678, ,443 Military Education 4,084,580 57,723 SEEDS Scholars Program 49, ,102 U.S. Department of Health & Human Services 114, ,802 U.S Department of Education 744,436 1,480,482 Vocational Tech Education Act (VTEA) 2,033,322 1,681,556 TSA Security Training 16,360 0 Commission on POST 398, ,279 College Work Study Program 824, ,338 Student Support Services 276, ,501 Financial Aid Admin Allowance 70,285 78,700 Veterans Admin. Allowance 30,145 25,400 Suicide Prevention Program 0 92,387 Professores for the Future Program 0 11,342 Navcombrig Cont.ed 0 83,175 YMCA - SD Urban Teachers Fellow 60,000 0 First year Experience Grant 90,361 0 Bay Area Air Quality Mgmt. District 150,000 0 FEDERAL INCOME TOTAL $ 11,546,831 $ 8,384,339 24

37 GRANTS AND CONTRACTS CONTINUED ACTUALS TENTATIVE STATE INCOME $ $ Extended Opportunity Program 1,528,245 1,978,375 BFAP Administration 1,863,649 1,947,955 AB1725 Staff Development/Diversity 14,097 60,000 Disabled Students Programs/Services(DSP&S) 4,838,400 4,731,565 Cooperative Agencies Resource for Ed.(CARE) 107, ,533 Basic Skills 1,003, ,336 Yosemite Community College 12,730 0 Part time Faculty Compensation 883, ,536 Student Success & Support Program 7,921,859 10,726,615 CALWORKs/TANF Program 1,560,300 2,481,035 CTE Enhancement Grants 648,066 0 Advanced Transportation 349, ,500 Industry Driven Collaborative 0 360,000 Proposition 20 Lottery 1,666,051 1,999,800 Math MESA Project City College 50,500 70,250 CTE Collaboration Grant 96,756 0 FCCC Student Mental Health 62,126 0 AB 86 Adult Consortium 175,807 0 CalWorks Welfare to Work 138,000 0 Bio-Technology Center 37,500 0 Basic Skills and Student Outcomes 0 1,731,529 Nursing Retention & Enrollment Growth 162, ,200 Ca Energy Commission (40,193) 2,826,467 Deputy Sector Navigator Grants 1,094,446 1,180,000 Sector Navigator Life Science Grant 638, ,500 Student Equity 2,730,835 5,478,591 Instructional Equipment and Library (IELM) 2,222,220 1,452,000 Heavy Duty Transportation 99,646 0 New Innovative Apprenticeship Program 0 320,418 Suicide Prevention Program 0 0 New Pre Apprenticeship Program 0 300,000 Strong Workforce Program 0 3,071,622 Zero Textbook Grant 0 85,000 East Village High School 100,000 AEBG Data and Accountability 0 451,837 CTE Data unlock 0 90,000 Other State Income 0 14,500 STATE INCOME TOTAL $ 29,865,540 $ 44,481,164 25