First Quarter Budget Report

Transcription

1 First Quarter Budget Report Evergreen Valley College San José City College Community College Center for Economic Mobility San Jose Evergreen Community College Extension at Milpitas District Services November 13, 218

2 218/219 First Quarter Budget Report Presented to the Board of Trustees November 13, 218 Doug Smith, Vice Chancellor, Administrative Services Peter Fitzsimmons, Executive Director Fiscal Services Anthony Oum, Assistant Director Fiscal Services Linda Wilczewski, Controller Prepared in collaboration with Fiscal Services and Business Services Staff

3 BOARD OF TRUSTEES AND ADMINISTRATIVE OFFICERS BOARD OF TRUSTEES Mayra Cruz, President Jeffrey Lease, Vice President Craig Mann Rudy Nasol Wendy Ho Huong Nguyen Scott Pham ADMINISTRATIVE OFFICERS Byron Clift Breland, Interim Chancellor Ben Seaberry, Vice Chancellor, Information Technology/CISO Doug Smith, Vice Chancellor, Administrative Services William Watson, Executive Director, Strategic Partnerships and Workforce Innovation Keith Aytch, President, Evergreen Valley College Jorge Escobar, Acting President, San Jose City College

4 I. Introduction TABLE OF CONTENTS A. Transmittal Memo 1 B. FY 218/219 First Quarter Budget Summary 5 C. Board of Trustees Budget Principles 6 II. General Funds 7 A. Unrestricted General Fund 1 12 B. Parking Fund C. Financial Stabilization Fund 12 6 D. Student Success Enhancement Fund E. Facility Rental Fund F. Community College Center for Economic Mobility Fund G. Categoricals & Grants Fund H. Health Fees Fund 18 8 III. Capital/Bond Project Funds 83 A. Capital Projects Fund B. GO Bond Measure G-21 Series B Fund C. GO Bond Measure G-21 Series C Fund D. GO Bond Measure G-21 Series D Fund E. GO Bond Measure X Series A Fund F. GO Bond Measure X Series A-1 Fund G. GO Bond Measure X Series B Fund IV. Special Revenue Funds 123 A. Cafeteria Fund B. Child Development Fund

5 V. Internal Service Fund 126 A. Self-Insurance Fund VI. Fiduciary Funds 128 A. Financial Aid Fund B. Scholarships & Loan Agency Fund VII. OPEB-Related Funds 135 A. OPEB Bond Flow Chart 137 B. OPEB Trust Fund C. Retiree Benefit Fund D. Long-Term OPEB Debt Fund VIII. Long-Term Debt Funds 141 A. L/T Debt GO Bond Measure I Fund B. L/T Debt GO Bond Measure G 24 Fund C. L/T Debt GO Bond Measure G 21 Fund D. L/T Debt GO Bond Measure X Fund IX. Appendices A. Budget Assumptions 146 B. Recap of Fund Balances 149 C. 1% Cost Analysis of Salaries & Benefits By Bargaining Group 15 D. 1 Day Cost Analysis of Salaries and Benefits By Bargaining Group 153 E. Fund 1 Property Taxes and One-Time Settlement Taxes 156 F. Apportionment Analysis 157

6 November 13, 218 To: Chancellor Breland Honorable Board of Trustees From: Doug Smith, Vice Chancellor of Administrative Services Introduction Enclosed for your information, please find the FY First Quarter Budget. This budget includes updated and revised projections for revenue and expenditure budget detail as of September 3, 218 for FY as well as budget projections for the following three-years. Immediately following this transmittal letter is the First Quarter Budget Summary of the District s Unrestricted General Fund 1 for FY through FY , summarizing the budget detail included in this First Quarter Budget Report. This budget report was supported by the Business Services staff at Evergreen Valley College, San Jose City College, and the Center for Economic Mobility and then analyzed, compiled, and finalized by the District Services Fiscal staff. Community college finance is complex, sometimes unpredictable, and very changeable. Business Services and Fiscal Services staff are to be commended for their attention to detail, work ethic, and commitment to the organization to provide updates on a quarterly basis by compiling year-to-date budget activity and producing revised projections for the current budget year and future budgets to assist the Chancellor and Board of Trustees with decision making. On October 25, 218 the District Budget Committee reviewed this document at length, including assumptions and the basis on which budget projections have been made. The District Budget Committee is highly experienced, very knowledgeable, fully informed about budget detail, and has an excellent understanding of the overall budget picture, including the changing nature of basic aid (community supported) funding and the underlying budget assumptions used. The District Budget Committee will remain influential in validating the District budget status as it is updated and as new information becomes available. Page 1

7 Fiscal Year Assuming a 1.76% discount factor totaling $2,159,193, the First Quarter Budget for FY anticipates a net change in fund balance of $3,89,76. Revenues are projected to be $124,668,799, expenditures (net of discount factor) are projected to be $12,778,39 and the ending fund balance is projected to be $19,197,866 representing 15.9% of expenditures. The projected increased revenues in this First Quarter Budget Report from the prior year actuals are $8,25,336. The revenues included in the adopted budget recognize the first property tax update from the Santa Clara County Tax Collector s Office at 4.39% which was subsequently adjusted to 3.33% representing an increase over the prior year base totaling $3,238,259, down from $4,269,56 at adopted. Additionally this budget reflects an additional $2,471, in one-time RDA Asset Liquidations. Throughout the year the District receives three additional updates to these numbers plus a final true up figure when the books close. The past three years have seen ongoing property tax increases of 6.57%, 6.18% and 8.86%. As an organization, property tax revenue now represents approximately 8% of the Unrestricted General Fund 1 revenue. With the continued increase in local property taxes at the first data point in FY the District s financial outlook remains strong. As previously noted, the trend for subsequent property tax data points has been significantly higher, however, in FY that trend did not hold as the first data point represented an increase of 6.2% and the final data point finished at 6.19%. The previous four-year pattern of property tax growth from initial data point to final data point has averaged in excess of 3% additional during the fiscal year. Each one percent in FY generates approximately $972,. The projected increased expenditures in this First Quarter report compared to the prior year actuals total $4,3,417. On the expenditure side our personnel costs are budgeted to increase by $2,67,8 over the prior year actuals exclusive of any future FY collective bargaining settlements. Our non-personnel costs are budgeted to increase by $1,36,49 over the prior year actuals. A component of the non-personnel increase is the allocation of carryover dollars associated with unspent funds from the prior year. In this First Quarter budget our personnel expenditures represent 85.3% of projected expenditures and operations 14.97%. The District is projecting to spend $12,778,39 in FY Last year the final actual expenditures were $116,747,622 of which 85.67% were for personnel expenditures and 14.33% for operating costs. Retirement costs for STRS and PERS continue to escalate with a 1.85% rate increase in STRS and 2.53% rate increase in PERS this fiscal year. This trend continues in the out-years with projected rate increases at similar levels through at least FY In addition Page 2

8 the District experienced an increase of 8.84% in Blue Cross premiums in this budget year and an increase of 15.5% in Kaiser medical rates. This fiscal year the District has moved to SISC, Self- Insured Schools of California with the expectation that rates will stabilize in the out years. These increased costs must be supported and backfilled by continued and ongoing property tax increases to remain fiscally stable. For planning purposes, the District will maintain its posture of property tax estimates growing at a rate of 3.5% in spite of the modest rate increase of 3.33% experienced thus far in FY Also in recent years the district has incorporated an expenditure discount factor. This factor is based on the historical five-year average variance between expenditures that are budgeted to be spent in the adopted budget and actual dollars expended at the end of the year. The FY First Quarter budget report essentially applies a similar factor in that it is based on a line by line analysis of what is budgeted to be spent and how much each budget manager actually expects to spend. In the out-years we apply the actual five-year historical average as a discount which is 1.76%. This essentially reduces the out-year projected expenditures by approximately $2m. Based on historical spending patterns this discount factor is a progressive budget methodology and is based on sound budget principals. Summary In summary our FY First Quarter budget is balanced with a projected increase to the ending fund balance of $3,89,76 for a total $19,197,866, 15.9%. In the succeeding budget years, based on assumptions incorporated as part of the detail budget package, we are estimating to finish at 16.26%, 19.19% and 22.9% respectively. For the District s financial future there are seven key data points and factors to watch and carefully manage: 1. Property Tax receipts 2. Resource Allocation Model implications once the work is completed 3. Collective Bargaining efforts 4. Health and Welfare premiums 5. STRS and PERS pension employer rate increases 6. The future impact of the ACA Cadillac Tax; and 7. The need to fund the Stabilization Fund with one-time dollars while the economy is providing adequate new resources These elements are the major factors that will influence this budget and the District s financial future. Page 3

9 San Jose/Evergreen Community College District st Quarter Budget Summary September 3, 218 Adopted Esimtaed Estimated Estimated Estimated Audited Actuals Budget Actuals Budget Budget Budget Beginning Fund Balance $15,591, % $15,37, % $15,37, % $19,197, % $2,14, % $23,734, % Revenues Federal $13,21 $ $ $ $ $ State $8,419,719 $1,6,17 $1,624,11 $8,915,168 $9,12,533 $9,111,63 Local $17,517,633 $114,189,489 $113,387,875 $114,514,553 $118,235,787 $122,84,827 Other Sources/Transfers $513,9 $952,973 $656,913 $512,387 $171,96 $145,42 Total Revenues $116,463,463 $125,742,632 $124,668,799 $123,942,18 $127,42,281 $131,341,859 Expenditures Certificated $47,378,992 $44,376,362 $46,925,63 $45,126,1 $45,548,275 $45,974,51 Classified $24,912,23 $25,991,44 $25,125,888 $26,21,643 $26,372,987 $26,545,531 Benefits (health & welfare, statutory) $27,731,71 $32,951,411 $3,64,783 $35,386,393 $35,97,886 $37,139,562 Total Personnel $1,22, % $13,319, % $12,692, % $16,714, % $17,829, % $19,659, % Materials & Supplies $1,19,974 $1,65,94 $1,18,55 $1,59,94 $1,59,94 $1,59,94 Operating Expenses $11,468,196 $13,297,621 $13,37,223 $13,3,46 $13,153,46 $13,3,46 Capital Outlay $378,95 $138,987 $35,461 $138,987 $138,987 $138,987 Contingency/Other Outgo $3,858,29 $4,86,528 $3,634,54 $4,416,33 $3,735,188 $5,431,884 Total Non-Personnel $16,725, % $19,362, % $18,85, % $18,617, % $18,86, % $19,633, % Sub Total Expenditures $116,747,622 $122,681,47 $12,778,39 $125,331,557 $125,915,823 $129,292,974 Discount Factor $ ($2,159,193) $ ($2,25,835) ($2,216,118) ($2,275,556) Total Expenditures $116,747,622 $12,522,214 $12,778,39 $123,125,722 $123,699,75 $127,17,418 Net Change in Fund Balance $5,22,418 $3,89,76 $816,386 $3,72,576 $4,324,441 Ending Fund Balance $15,37, % $2,527, % $19,197, % $2,14, % $23,734, % $28,59, % Page 4

10 Board of Trustees Budget Principles Adopted February 13, Trustees to provide the Chancellor and staff with policy framework for managing an appropriate fund balance & structural balance. 2. Affirm a student centered approach that ensures our values of opportunity, equity, and social justice. 3. Compliance with accreditation standards. 4. Distinguish between on-going vs. one-time resources and expenses. 5. Manage all resource allocations or funding reductions systematically to maximize student equity and success. 6. Seek efficiencies and revenue opportunities. 7. Establish and maintain an employee salary and compensation structure that is competitive among the Bay 1 Community College Districts. 8. Maintain a minimum 7% Unrestricted General Fund reserve consistent with board policy. 9. District Stabilization Fund Board authority required to access. Access during economic downturn. Access to avoid or delay staffing reductions for non-grant funded positions. Replenish in healthy fiscal times. Allocate $25, in any given year when property taxes are above 6% and an additional $25, in any given year when property taxes are above 7%. Cap Stabilization Fund at $2.5M. 1. Establish and maintain a balanced funding model that is centered on our mission, vision, values, Board Ends Policies, and strategic plan. 11. Property Tax projections will be based on 3.5% growth and will be adjusted each period based on County Tax Collector updates. 12. Adopted Budgets and Quarterly Reports will include long-term revenue and expenditure forecasts, enrollment trends, and financial risk analysis. 13. Use data to inform decision making. 14. Seed Student Opportunity and Access Revenue/Promise from current land-lease proceeds. 15. Financially plan and budget for total cost of ownership, including building-related expenses, and program-related expenses. Page 5

11 GENERAL FUNDS

12 GENERAL FUNDS UNRESTRICTED Unrestricted General Fund 1 The Unrestricted General Fund 1 provides the resources necessary to sustain the day-to-day activities of the colleges and the district and pays for most administrative and operating expenditures district-wide. Revenues Through the first quarter of FY , the District recognized $7,335,859 in revenues or 6% of the annual anticipated revenues. This is up from the first quarter of FY (from a dollar perspective) when the District had recognized $6,858,42 or 6% of the annual anticipated revenues. Expenditures Through first quarter of FY , the District expended $27,484,223 or 22% of the annual anticipated expenditures. This too is up (from a dollar perspective) from the first quarter of FY , when the District had expended $24,731,531 or 22% of the annual anticipated expenditures. Reserve The anticipated reserve for FY is projected to be 15.9%. The reserve for FY is estimated at % based upon budget assumptions listed in the appendices of the report. The reserve does not include any assumption for negotiated contract settlements. Financial Stabilization Fund 12 On February 24, 215, the Board of Trustees authorized the creation of this fund. On February 13, 218, the Board of Trustees established parameters on providing resources to this fund and further refined parameters on fund utilization, which were originally established on February 23, 216. There is currently a balance of $1,25, in this fund as a result of inter-fund transfers from the Unrestricted General Fund 1. There is not currently a projection to add to this fund in FY as property taxes as of the first quarter are not projected to be above 6%. Student Success Enhancement Fund 14 Established in FY , the Student Success Enhancement Fund receives partial revenues from the land lease payments from the Evergreen Marketplace II Retail Development, one-time payments associated with the exclusive negotiating agreement with Republic Urban Properties, and may receive future revenues associated with the land development project of some of the vacant parcels located adjacent to Evergreen Valley College. The objective of these revenues is to provide a funding source for innovative projects focused on closing achievement gaps aligned with the Board of Trustees ends policies. Page 6

13 Facility Rental Fund 15 The Facilities Rental Fund was established in FY to track facilities rental fees received pursuant to the Civic Center Act and to track corresponding costs associated with these activities. Activity within this fund is limited to facilities rental activities; however, fund balances may be transferred to other funds to support shortfalls or other expenditures. As of September 3, 218, District Services has recognized $37,154 or 25% of anticipated revenues associated with the tenant at 4 S. Market Street; San Jose City College has recognized $39,335 or 9% of anticipated annual revenues while Evergreen Valley College has recognized $54,866 or 27% of anticipated annual revenues. San Jose City College is anticipating transferring $3, to the Unrestricted General Fund 1 and Evergreen Valley College is anticipating transferring $9, to the Unrestricted General Fund 1 to supplement their general operating expenses by June 3, 219. GENERAL FUNDS RESTRICTED Parking Fund 11 The Parking Fund was augmented by the Unrestricted General Fund 1 to support operations by $13,483 in FY On April 1, 212, the Board of Trustees authorized an increase to parking permits and daily parking fees to mitigate the reliance of the Unrestricted General Fund 1. As a result of this action coupled with vacancies, the Parking Fund had a positive ending fund balance in the subsequent fiscal years; however, the fund is once again running a deficit and required an augmentation from the Unrestricted General Fund 1 to support operations in FY in the amount of $99,647, in FY in the amount of $411,692, and in FY in the amount of $579,687. The projection for FY is $69,998 and will be updated as revenues and expenses are recognized throughout the year. Please note that the transportation fee (Eco Pass) is also accounted for in the Parking Fund. This program ran a surplus in FY of $12,8; however, ran a deficit of $22,597 in FY The current projection for FY is a deficit of $74,44, which is included in the afore-mentioned $69,998 deficit for the entire fund. Community College Center for Economic Mobility Fund 16 Beginning in FY , the District and the Community College Center for Economic Mobility (previously known as the Workforce Institute) agreed that the CEM would annually transfer 15% of its operating profit to the District. In FY this resulted in a transfer of $7,788. The CEM Institute finished the subsequent fiscal years with an operating deficit so there was no transfer to the Unrestricted General Fund 1. The trend reversed in FY with a modest transfer of $6,383; however, the CEM once again ran a deficit in FY In FY , there was another modest transfer of $16,14; however, the current projection for FY is that there will not be a transfer to the District. Categorical and Grant Fund 17 This fund represents all grants and categorical programs for the District. District Services has spent $62,636 or 7% of anticipated spending in the first quarter of FY up from when District Services spent $36,199 or 1% from the same period in FY ; San Jose City College has spent $1,831,979 or 12% of anticipated spending in the first quarter of FY (up from a dollar perspective when Page 7

14 $1,86,542 or 13% from the same period in FY was expended); Evergreen Valley College has spent $2,85,52 or 11% of anticipated spending in the first quarter of FY (up from $1,393,219 or 9% from the same period in FY ); and the Community College Center for Economic Mobility has spent $733,317 or 13% of anticipated spending in the first quarter of FY (down from $789,931 or 9% from the same period in FY ). Student Health Fees Fund 18 The Student Health Fee Fund was augmented by the Unrestricted General Fund 1 to support operations at Evergreen Valley College by $14,83 in FY and was augmented by MAA Funds to support operations at San Jose City College by $25,82 in FY Both campuses responded by reducing the expenditure budget for FY On February 14, 212, the Board of Trustees authorized an increase to the student health fee by $1 (from $17 to $18 per semester) based upon the Implicit Price Deflator Index. As a result of these actions, the Student Health Fee was structurally balanced in FY However, in FY the Student Health Fees Fund once again ran a deficit requiring an augmentation by the Unrestricted General Fund 1 to support operations at Evergreen Valley College by $5,119 and to support operations at San Jose City College by $32,6. San Jose City College ran a deficit in FY requiring an augmentation from the Unrestricted General Fund 1 of $29,41, while Evergreen Valley College ran experienced a surplus of $5,687 primarily due to salary savings due to a vacancy. On January 4, 214, the Board of Trustees authorized an increase to the student health fee by $1 (from $18 to $19 per semester) based upon the Implicit Price Deflator Index effective the 214 Fall Semester. Despite this action, San Jose City College ran a deficit in FY of $9,472 while Evergreen Valley College ran a slight surplus of $43,86. On April 4, 217, the Board of Trustees authorized an increase to the student health fee by another $1 (from $19 to $2 per semester) based upon the Implicit Price Deflator Index. Both colleges ended FY through FY with a modest ending fund balance and both colleges are projecting a balanced budget in FY Page 8

15 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND Consolidated INCOME FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED State Revenue $ 1,624,11 $ 8,915,168 $ (1,78,843) -16% $ 9,12,533 $ 97,365 1% $ 9,111,63 $ 99,97 1% Local Revenue 113,387, ,514,553 1,126,678 1% 118,235,787 3,721,234 3% 122,84,827 3,849,4 3% SUBTOTAL REVENUE $ 124,21,892 $ 123,439,727 $ (582,165) % $ 127,258,327 $ 3,818,6 3% $ 131,26,463 $ 3,948,137 3% Transfers-In 646,97 52,381 (144,526) -22% 161,954 (34,427) -68% 135,396 (26,558) -16% EXPENDITURES TOTAL INCOME $ 124,668,799 $ 123,942,18 $ (726,691) -1% $ 127,42,281 $ 3,478,173 3% $ 131,341,859 $ 3,921,579 3% Certificated Salaries $ 22,735,386 $ 24,965,33 $ 2,229,647 1% $ 25,189,719 $ 224,686 1% $ 25,416,426 $ 226,77 1% Certificated Salaries MSC 3,537,41 4,21, ,267 14% 4,57,863 36,195 1% 4,94,384 36,521 1% Certificated Salaries Adjunct 2,652,842 16,139,3 (4,513,542) -22% 16,3, ,393 1% 16,463,7 163,7 1% Classified Salaries 15,77,26 17,28,714 1,51,454 1% 17,41,679 12,965 1% 17,523, ,812 1% Classified Salaries MSC 7,114,535 7,197,139 82,64 1% 7,247,518 5,379 1% 7,298,25 5,732 1% Classified Hourly 1,649,362 1,63,8 (46,282) -3% 1,63,8 % 1,63,8 % Overtime 591,731 12,71 (471,21) -8% 12,71 % 12,71 % Employee Benefits (Non-H&W) 16,542,724 18,236,975 1,694,251 1% 17,775,463 (461,512) -3% 17,967, ,325 1% Employee Benefits (H&W) 14,98,59 17,149,418 3,51,359 22% 18,132, ,5 6% 19,171,773 1,39,35 6% Materials and Supplies 1,18,55 1,59,94 (49,456) -4% 1,59,94 % 1,59,94 % Operating Expenses 13,37,223 13,3,46 (33,817) % 13,153,46 15, 1% 13,3,46 (15,) -1% Capital Outlay 35, ,987 (166,474) -54% 138,987 % 138,987 % Contingency 697, ,592 (697,592) -1% Other Outgo 33,832 3, (3,832) -11% 3, % 1,697,899 1,667, % SUBTOTAL EXPENDITURES $ 117,177,367 $ 121,643,116 $ 4,465,749 4% $ 122,21,635 $ 567,519 % $ 125,558,989 $ 3,348,354 3% Transfers-Out 3,6,672 3,688,441 87,769 2% 3,75,188 16,747 % 3,733,986 28,798 1% SUBTOTAL EXPENDITURES $ 12,778,39 $ 125,331,557 $ 4,553,518 4% $ 125,915,823 $ 584,266 % $ 129,292,975 $ 3,377,152 3% Discount Factor $ $ (2,25,835) $ (2,25,835) $ (2,216,118) $ (1,283) % $ (2,275,556) $ (59,438) 3% FUND BALANCE TOTAL EXPENDITURES $ 12,778,39 $ 123,125,722 $ 2,347,683 2% $ 123,699,74 $ 573,983 % $ 127,17,418 $ 3,317,714 3% DIFFERENCE $ 3,89,76 $ 816,386 $ (3,74,374) -79% $ 3,72,576 $ 2,94,19 356% $ 4,324,441 $ 63,865 16% Net Change in Fund Balance $ 3,89,76 $ 816,386 $ (3,74,374) -79% $ 3,72,576 $ 2,94,19 356% $ 4,324,441 $ 63,865 16% Beginning Balance, July 1 15,37,16 19,197,866 3,89,76 25% 2,14, ,386 4% 23,734,829 3,72,576 19% NET FUND BALANCE, JUNE 3 $ 19,197,866 $ 2,14,253 $ 816,386 4% $ 23,734,829 $ 3,72,576 19% $ 28,59,27 $ 4,324,441 18% Page 9

16 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND Districtwide INCOME FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED State Revenue $ 1,453,859 $ 8,743,31 $ (1,71,558) -16% $ 8,838,947 $ 95,646 1% $ 8,936,39 $ 97,362 1% Local Revenue 13,471,454 14,51,571 1,3,117 1% 18,125,318 3,623,747 3% 111,875,896 3,75,578 3% Other Financing Sources 1,6 1,6 % 1,6 % 1,6 % EXPENDITURES TOTAL INCOME $ 113,935,319 $ 113,254,878 $ (68,441) -1% $ 116,974,272 $ 3,719,394 3% $ 12,822,211 $ 3,847,94 3% Classified Salaries $ 186,643 $ 19, $ 3,357 2% $ 191,33 $ 1,33 1% $ 192,669 $ 1,339 1% Classified Hourly 59,31 43, (79,31) -16% 43, % 43, % Employee Benefits (Non-H&W) 2,484,949 2,463,533 (21,416) -1% 2,57,898 44,365 2% 2,521,777 13,879 1% Materials and Supplies 27,933 23,555 (67,378) -25% 23,555 % 23,555 % Operating Expenses 7,868,884 7,949,873 8,989 1% 8,99,873 15, 2% 7,949,873 (15,) -2% Capital Outlay 34,232 25, (9,232) -27% 25, % 25, % Other Outgo 1,667,899 1,667,899 SUBTOTAL EXPENDITURES $ 11,354,95 $ 11,261,961 $ (92,989) -1% $ 11,457,656 $ 195,695 2% $ 12,99,773 $ 1,533,117 13% Transfers-Out 3,85,23 3,184,31 99,17 3% 3,21,57 16,747 1% 3,229,855 28,798 1% SUBTOTAL EXPENDITURES $ 14,44,153 $ 14,446,271 $ 6,118 % $ 14,658,713 $ 212,442 1% $ 16,22,628 $ 1,561,915 11% Discount Factor $ $ (254,254) $ (254,254) $ (257,993) $ (3,739) 1% $ (285,483) $ (27,49) 11% TOTAL EXPENDITURES $ 14,44,153 $ 14,192,17 $ (248,137) -2% $ 14,4,72 $ 28,73 1% $ 15,935,145 $ 1,534,425 11% DIFFERENCE $ 99,495,166 $ 99,62,861 $ (432,34) % $ 12,573,552 $ 3,51,69 4% $ 14,887,66 $ 2,313,515 2% Page 1

17 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND District Services INCOME FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED Local Revenue 33, 33, % 33, 33, % Transfers-In $ 29,969 $ 197, $ (12,969) -6% $ 161,954 $ (35,46) -18% $ 135,396 $ (26,558) -16% EXPENDITURES TOTAL INCOME $ 242,969 $ 23, $ (12,969) -5% $ 194,954 $ (35,46) -15% $ 168,396 $ (26,558) -14% Certificated Salaries MSC $ 39,15 $ 64,269 $ 25,164 64% $ 646,31 $ 5,762 1% $ 651,845 $ 5,814 1% Certificated Salaries Adjunct 42 (42) -1% Classified Salaries 4,922,77 5,435, ,581 1% 5,473,398 38,47 1% 5,511,712 38,314 1% Classified Salaries MSC 3,987,764 3,775,439 (212,325) -5% 3,81,867 26,428 1% 3,828,48 26,613 1% Classified Hourly 482, ,626 (154,941) -32% 327,626 % 327,626 % Overtime 118,64 55,168 (63,436) -53% 55,168 % 55,168 % Employee Benefits (Non-H&W) 2,652,635 2,978,73 326,95 12% 2,959,115 (19,615) -1% 2,989,477 3,361 1% Employee Benefits (H&W) 2,893,852 3,192, ,79 1% 3,375, ,2 6% 3,569, ,492 6% Materials and Supplies 123, ,18 42,58 34% 165,18 % 165,18 % Operating Expenses 1,229,214 1,284,444 55,23 4% 1,284,444 % 1,284,444 % Capital Outlay 84,36 74,699 (9,661) -11% 74,699 % 74,699 % Contingency 136, ,739 (136,739) -1% SUBTOTAL EXPENDITURES $ 16,885,396 $ 18,66,287 $ 1,18,891 7% $ 18,163,173 $ 96,886 1% $ 18,457,767 $ 294,594 2% Discount Factor $ $ (317,967) $ (317,967) $ (319,672) $ (1,75) 1% $ (324,857) $ (5,185) 2% TOTAL EXPENDITURES $ 16,885,396 $ 17,748,32 $ 862,925 5% $ 17,843,51 $ 95,181 1% $ 18,132,91 $ 289,49 2% DIFFERENCE $ (16,642,427) $ (17,518,32) $ (875,894) 5% $ (17,648,547) $ (13,227) 1% $ (17,964,514) $ (315,967) 2% Page 11

18 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND San Jose City College INCOME FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED State Revenue $ 76,512 $ 77,265 $ 753 1% $ 78,38 $ 773 1% $ 78,818 $ 78 1% Local Revenue 5,147,729 5,197,728 49,999 1% 5,248,227 5,499 1% 5,299,231 51,4 1% SUBTOTAL REVENUE $ 5,224,241 $ 5,274,993 $ 5,752 1% $ 5,326,265 $ 51,272 1% $ 5,378,49 $ 51,784 1% Transfers-In 3, 266,92 (33,8) -11% (266,92) -1% EXPENDITURES TOTAL INCOME $ 5,524,241 $ 5,541,913 $ 17,672 % $ 5,326,265 $ (215,648) -4% $ 5,378,49 $ 51,784 1% Certificated Salaries $ 11,197,49 $ 12,48,331 $ 1,21,922 11% $ 12,52,6 $ 111,675 1% $ 12,632,686 $ 112,68 1% Certificated Salaries MSC 1,526,311 1,796,445 27,134 18% 1,812,613 16,168 1% 1,828,927 16,314 1% Certificated Salaries Adjunct 1,286,55 8,132,492 (2,154,13) -21% 8,213,817 81,325 1% 8,295,955 82,138 1% Classified Salaries 4,487,914 5,48,317 56,43 12% 5,83,655 35,338 1% 5,119,241 35,586 1% Classified Salaries MSC 1,454,242 1,722, ,399 18% 1,734,699 12,58 1% 1,746,842 12,143 1% Classified Hourly 372,476 62,36 247,56 66% 62,36 % 62,36 % Overtime 274,951 25, (249,951) -91% 25, % 25, % Employee Benefits (Non-H&W) 5,541,5 6,128,16 587,11 11% 5,88,394 (247,712) -4% 5,951,116 7,722 1% Employee Benefits (H&W) 5,519,145 6,661,13 1,141,958 21% 7,42, ,814 6% 7,446,617 43,7 6% Materials and Supplies 47,53 48,948 1,895 % 48,948 % 48,948 % Operating Expenses 2,588,961 2,459,727 (129,234) -5% 2,459,727 % 2,459,727 % Capital Outlay 22,271 6,555 (15,716) -71% 6,555 % 6,555 % Contingency 74,531 74,531 (74,531) -1% SUBTOTAL EXPENDITURES $ 43,678,242 $ 45,492,232 $ 1,813,99 4% $ 45,88,368 $ 316,136 1% $ 46,541,651 $ 733,283 2% Transfers-Out 25,93 25,93 % 25,93 25,93 SUBTOTAL EXPENDITURES $ 43,884,145 $ 45,698,135 $ 1,813,99 4% $ 46,14,271 $ 316,136 1% $ 46,747,554 $ 733,283 2% Discount Factor $ $ (84,287) $ (84,287) $ (89,851) $ (5,564) 1% $ (822,757) $ (12,96) 2% TOTAL EXPENDITURES $ 43,884,145 $ 44,893,848 $ 1,9,72 2% $ 45,24,42 $ 31,572 1% $ 45,924,797 $ 72,377 2% DIFFERENCE $ (38,359,94) $ (39,351,935) $ (992,3) 3% $ (39,878,155) $ (526,22) 1% $ (4,546,748) $ (668,593) 2% Page 12

19 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND Evergreen Valley College INCOME FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED State Revenue $ 93,64 $ 94,62 $ 962 1% $ 95,548 $ 946 1% $ 96,53 $ 955 1% Local Revenue 4,735,692 4,782,254 46,562 1% 4,829,242 46,988 1% 4,876,7 47,458 1% SUBTOTAL REVENUE $ 4,829,332 $ 4,876,856 $ 47,524 1% $ 4,924,79 $ 47,934 1% $ 4,973,23 $ 48,413 1% Transfers-In 136,938 38,461 (98,477) -72% (38,461) EXPENDITURES TOTAL INCOME $ 4,966,27 $ 4,915,317 $ (5,953) -1% $ 4,924,79 $ 9,473 % $ 4,973,23 $ 48,413 1% Certificated Salaries $ 11,465,852 $ 12,467,615 $ 1,1,763 9% $ 12,579,824 $ 112,29 1% $ 12,693,42 $ 113,218 1% Certificated Salaries MSC 1,62,985 1,584,954 (36,31) -2% 1,599,219 14,265 1% 1,613,612 14,393 1% Certificated Salaries Adjunct 1,358,316 8,6,88 (2,351,58) -23% 8,86,876 8,68 1% 8,167,745 8,869 1% Classified Salaries 5,981,63 6,395, ,192 7% 6,44,593 44,771 1% 6,485,677 45,84 1% Classified Salaries MSC 1,519,546 1,552,454 32,98 2% 1,563,321 1,867 1% 1,574,264 1,943 1% Classified Hourly 289,83 225,418 (64,385) -22% 225,418 % 225,418 % Overtime 16,921 4,542 (12,379) -75% 4,542 % 4,542 % Employee Benefits (Non-H&W) 5,748,463 6,527, ,328 14% 6,285,999 (241,792) -4% 6,361,829 75,829 1% Employee Benefits (H&W) 5,563,637 7,114,88 1,551,171 28% 7,522,629 47,821 6% 7,953, ,197 6% Materials and Supplies 262, ,427 15,68 6% 277,427 % 277,427 % Operating Expenses 1,288,324 1,187,142 (11,182) -8% 1,187,142 % 1,187,142 % Capital Outlay 164,598 32,733 (131,865) -8% 32,733 % 32,733 % Contingency 395, ,823 (395,823) -1% Other Outgo 33,832 3, (3,832) -11% 3, % 3, % SUBTOTAL EXPENDITURES $ 44,458,265 $ 45,839,337 $ 1,381,72 3% $ 45,871,723 $ 32,386 % $ 46,643,257 $ 771,533 2% Transfers-Out 39, ,228 (11,338) -4% 298,228 % 298,228 SUBTOTAL EXPENDITURES $ 44,767,831 $ 46,137,565 $ 1,369,734 3% $ 46,169,951 $ 32,386 % $ 46,941,485 $ 771,533 2% Discount Factor $ $ (812,21) $ (812,21) $ (812,591) $ (57) % $ (826,17) $ (13,579) 2% TOTAL EXPENDITURES $ 44,767,831 $ 45,325,544 $ 557,713 1% $ 45,357,36 $ 31,816 % $ 46,115,315 $ 757,954 2% DIFFERENCE $ (39,81,561) $ (4,41,227) $ (68,666) 2% $ (4,432,57) $ (22,343) % $ (41,142,112) $ (79,541) 2% Page 13

20 FY QUARTERLY REPORT - Three Year Projection 1 - GENERAL FUND San Jose Evergreen Community College Ext. FY ESTIMATED ACTUALS FY ESTIMATED PRIOR YEAR FY PRIOR YEAR FY PRIOR YEAR % GROWTH % GROWTH % GROWTH ESTIMATED ESTIMATED EXPENDITURES Certificated Salaries $ 72,125 $ 89,87 $ 16,962 24% $ 89,889 $ 82 1% $ 9,698 $ 89 1% Certificated Salaries Adjunct 7,619 (7,619) -1% Classified Salaries 191,33 211,224 19,921 1% 212,73 1,479 1% 214,192 1,489 1% Classified Salaries MSC 152, ,65 (6,378) -4% 147,631 1,26 1% 148,664 1,33 1% Classified Hourly (4,794) 4,794-1% Overtime 37,255 (37,255) -1% Employee Benefits (Non-H&W) 115, ,815 23,143 2% 142,56 3,241 2% 143,589 1,534 1% Employee Benefits (H&W) 121,425 18,865 59,44 49% 191,232 1,367 6% 22,194 1,961 6% Materials and Supplies 45,84 3,984 (41,1) -91% 3,984 % 3,984 % Operating Expenses 61,84 122,22 6,38 98% 122,22 % 122,22 % Contingency 9,499 9,499 (9,499) -1% SUBTOTAL EXPENDITURES $ 8,513 $ 983,299 $ 182,786 23% $ 99,715 $ (73,584) -7% $ 925,541 $ 15,826 2% Discount Factor $ $ (17,36) $ (17,36) $ (16,11) $ 1,295-7% $ (16,29) $ (279) 2% TOTAL EXPENDITURES $ 8,513 $ 965,993 $ 165,48 21% $ 893,74 $ (72,289) -7% $ 99,251 $ 15,547 2% DIFFERENCE $ (8,513) $ (965,993) $ (165,48) 21% $ (893,74) $ 72,289-7% $ (99,251) $ (15,547) 2% Page 14

21 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND Consolidated INCOME ADOPTED ACTUAL YTD ESTIMATED TOTAL % YTD % OF June 3, 219 Savings or (Shortfall) FY ESTIMATED State Revenue 1,6,17 1,6,17 643,177 6% 1,624,11 23,841 1% 8,915,168 Local Revenue 114,189, ,189,489 6,629,4 6% 113,387,875 (81,614) 99% 114,514,553 Other Financing Sources 1,6 1,6 % 1,6 1% 1,6 SUBTOTAL REVENUE $ 124,799,665 $ 124,799,665 $ 7,272,217 6% $ 124,21,892 $ (777,773) 99% $ 123,439,727 Transfers-In 942, ,967 63,642 7% 646,97 (296,6) 69% 52,381 EXPENDITURES TOTAL INCOME $ 125,742,632 $ 125,742,632 $ 7,335,859 6% $ 124,668,799 $ (1,73,833) 99% $ 123,942,18 Certificated Salaries $ 24,448,558 $ 24,69,27 $ 4,249,932 18% $ 22,735,386 $ 1,333,821 94% $ 24,965,33 Certificated Salaries MSC 3,99,21 3,687, ,878 23% 3,537,41 149,857 96% 4,21,668 Certificated Salaries Adjunct 15,937,594 17,59,323 5,12,825 28% 2,652,842 (3,62,519) 117% 16,139,3 Classified Salaries 17,12,255 17,291,41 3,98,133 23% 15,77,26 1,521,141 91% 17,28,714 Classified Salaries MSC 7,165,359 7,365,329 1,763,86 24% 7,114,535 25,793 97% 7,197,139 Classified Hourly 1,63,8 1,853, ,41 2% 1,649,362 24,285 89% 1,63,8 Overtime 12,71 322, ,444 4% 591,731 (269,218) 183% 12,71 Employee Benefits (Non-H&W) 16,835,67 16,661,67 4,33,399 26% 16,542, ,343 99% 18,236,975 Employee Benefits (H&W) 16,115,84 15,29,152 3,279,383 22% 14,98,59 931,93 94% 17,149,418 Materials and Supplies 8,91,412 1,128,18 127,184 11% 1,18,55 19,468 98% 1,59,94 Operating Expenses 5,282,748 13,338,42 2,868,937 22% 13,37,223 31,197 98% 13,3,46 Capital Outlay 138, ,19 12,989 7% 35,461 (119,27) 164% 138,987 Contingency 1,216,918 1,63,559 % 1,63,559 % 697,592 Other Outgo 3, 3, % 33,832 (3,832) 113% 3, SUBTOTAL EXPENDITURES $ 118,889,243 $ 119,616,84 $ 26,98,231 22% $ 117,177,367 $ 2,438,717 98% $ 121,643,116 Transfers-Out 3,613,61 3,613,61 575,992 16% 3,6,672 12,938 1% 3,688,441 SUBTOTAL EXPENDITURES $ 122,52,853 $ 123,229,694 $ 27,484,223 22% $ 12,778,39 $ 2,451,655 98% $ 125,331,557 Discount Factor $ (569,213) $ $ $ $ $ (2,25,835) FUND BALANCE TOTAL EXPENDITURES $ 122,112,195 $ 123,229,694 $ 27,484,223 22% $ 12,778,39 $ 2,451,655 98% $ 123,125,722 DIFFERENCE $ 3,63,437 $ 2,512,938 $ (2,148,364) -82% $ 3,89,76 $ 1,377, % $ 816,386 Net Change in Fund Balance $ 3,63,437 $ 2,512,938 $ (2,148,364) -82% $ 3,89,76 $ 1,377, % $ 816,386 Beginning Balance, July 1 15,37,16 15,37,16 15,37,16 1% 15,37,16 1% 19,197,866 NET FUND BALANCE, JUNE 3 $ 18,937,543 $ 17,82,44 $ (4,841,258) -27% $ 19,197,866 $ 1,377,822 18% $ 2,14,253 Page 15

22 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND Districtwide INCOME ADOPTED ACTUAL YTD ESTIMATED TOTAL % YTD % OF June 3, 219 Savings or (Shortfall) FY ESTIMATED State Revenue $ 1,43,18 $ 1,43,18 $ 595,534 6% $ 1,453,859 $ 23,841 1% $ 8,743,31 Local Revenue 14,48,2 14,48,2 73,374 1% 13,471,454 (1,8,548) 99% 14,51,571 Other Financing Sources 1,6 1,6 % 1,6 1% 1,6 EXPENDITURES TOTAL INCOME $ 114,92,26 $ 114,92,26 $ 1,298,98 1% $ 113,935,319 $ (984,77) 99% $ 113,254,878 Classified Salaries* $ 19, $ 19, $ 145,77 77% $ 186,643 $ 3,357 98% $ 19, Classified Hourly** 43, 43, 127,328 3% 59,31 (79,31) 118% 43, Employee Benefits (Non-H&W) 2,463,533 2,463, ,95 1% 2,484,949 (21,416) 11% 2,463,533 Employee Benefits (H&W) 393,973 Materials and Supplies 23, ,275 44,345 17% 27,933 (6,658) 13% 23,555 Operating Expenses 8,39,873 8,61,374 2,246,795 28% 7,868, ,491 98% 7,949,873 Capital Outlay 25, 34,232 8,522 25% 34,232 1% 25, SUBTOTAL EXPENDITURES $ 11,351,961 $ 11,443,414 $ 3,29,26 28% $ 11,354,95 $ 88,464 99% $ 11,261,961 Transfers-Out (To Funds 11, 12, 16, & 85) 3,98,141 3,98, ,992 19% 3,85,23 12,938 1% 3,184,31 SUBTOTAL EXPENDITURES $ 14,45,12 $ 14,541,555 $ 3,785,198 26% $ 14,44,153 $ 11,42 99% $ 14,446,271 Discount Factor $ (254,322) $ $ $ $ $ (254,254) TOTAL EXPENDITURES $ 14,195,78 $ 14,541,555 $ 3,785,198 26% $ 14,44,153 $ 11,42 99% $ 14,192,17 DIFFERENCE $ 1,724,246 $ 1,378,471 $ (2,486,29) -2% $ 99,495,166 $ (883,35) 99% $ 99,62,861 Page 16

23 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND District Services INCOME ADOPTED ACTUAL YTD ESTIMATED TOTAL % YTD % OF June 3, 219 Savings or (Shortfall) FY ESTIMATED Local Revenue $ 33, $ 33, $ % $ 33, $ 1% $ 33, SUBTOTAL REVENUE $ 33, $ 33, $ % $ 33, $ 1% $ 33, Transfers-In (From Funds 15 & 17) 29,969 29,969 61,833 29% 29,969 1% 197, EXPENDITURES TOTAL INCOME $ 242,969 $ 242,969 $ 61,833 25% $ 242,969 $ 1% $ 23, Certificated Salaries MSC $ 64,269 $ 358,855 $ 97,526 27% $ 39,15 $ (31,25) 19% $ 64,269 Certificated Salaries Adjunct % % Classified Salaries 5,367,276 5,313,534 1,184,481 22% 4,922,77 39,764 93% 5,435,351 Classified Salaries MSC 3,776,416 3,994,637 1,4,243 25% 3,987,764 6,873 1% 3,775,439 Classified Hourly 327, ,762 12,778 3% 482,567 (85,85) 122% 327,626 Overtime 55,168 56,971 29,651 52% 118,64 (61,633) 28% 55,168 Employee Benefits (Non-H&W) 2,697,25 2,697, ,981 26% 2,652,635 44,83 98% 2,978,73 Employee Benefits (H&W) 3,4,528 3,21, ,875 17% 2,893, ,932 96% 3,192,642 Materials and Supplies 165,18 133,15 12,875 1% 123,122 1,28 92% 165,18 Operating Expenses 1,369,444 1,343,331 31,61 22% 1,229, ,117 92% 1,284,444 Capital Outlay 74,699 96,954 5,53 6% 84,36 12,595 87% 74,699 Contingency 377, ,697 % 377,697 % 136,739 SUBTOTAL EXPENDITURES $ 17,891,58 $ 17,791,515 $ 3,988,924 22% $ 16,885,396 $ 96,119 95% $ 18,66,287 Discount Factor $ (314,891) $ $ $ $ $ (317,967) TOTAL EXPENDITURES $ 17,576,617 $ 17,791,515 $ 3,988,924 22% $ 16,885,396 $ 96,119 95% $ 17,748,32 DIFFERENCE $ (17,333,648) $ (17,548,546) $ (3,927,91) 22% $ (16,642,427) $ 96,119 95% $ (17,518,32) Page 17

24 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND San Jose City College INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED State Revenue $ 76,512 $ 76, % $ 76,512 1 $ 77,265 Local Revenue 5,2,579 5,2,579 3,61,429 59% 5,147,729 (52,85) 99% 5,197,728 SUBTOTAL REVENUE $ 5,277,91 $ 5,277,91 $ 3,82,853 58% $ 5,224,241 $ (52,85) 99% $ 5,274,993 Transfers-In (From Fund 15 & 17) 55, 55, 1,89 % 3, (25,) 55% 266,92 EXPENDITURES TOTAL INCOME $ 5,827,91 $ 5,827,91 $ 3,84,662 53% $ 5,524,241 $ (32,85) 95% $ 5,541,913 Certificated Salaries $ 12,174,664 $ 12,412,913 $ 2,185,547 18% $ 11,197,49 $ 1,215,54 9% $ 12,48,331 Certificated Salaries MSC 1,777,94 1,524, ,186 22% 1,526,311 (1,495) 1% 1,796,445 Certificated Salaries Adjunct 8,1,895 8,53,221 2,451,382 3% 1,286,55 (2,233,284) 128% 8,132,492 Classified Salaries 5,,198 5,35,722 1,121,979 21% 4,487, ,88 84% 5,48,317 Classified Salaries MSC 1,687,126 1,672,35 363,561 22% 1,454, ,63 87% 1,722,641 Classified Hourly 62,36 676,572 93,119 14% 372,476 34,96 55% 62,36 Overtime 25, 125, 68,738 55% 274,951 (149,951) 22% 25, Employee Benefits (Non-H&W) 5,588,126 5,375,417 1,654,119 31% 5,541,5 (165,587) 13% 6,128,16 Employee Benefits (H&W) 6,247,9 6,214,215 1,13,829 18% 5,519, ,7 89% 6,661,13 Materials and Supplies 48,948 47,53 44,643 11% 47,53 1% 48,948 Operating Expenses 2,481,782 2,588, ,469 8% 2,588,961 1% 2,459,727 Capital Outlay 6,555 22,271 (1,367) -6% 22,271 1% 6,555 Contingency 19,531 74,531 % 74,531 % 74,531 SUBTOTAL EXPENDITURES $ 44,218,856 $ 44,497,998 $ 9,616,22 22% $ 43,678,242 $ 819,756 98% $ 45,492,232 Transfers-Out (To Fund 17) 25,93 25,93 % 25,93 1% 25,93 SUBTOTAL EXPENDITURES $ 44,424,759 $ 44,73,91 $ 9,616,22 22% $ 43,884,145 $ 819,756 98% $ 45,698,135 Discount Factor $ $ $ $ $ $ (84,287) TOTAL EXPENDITURES $ 44,424,759 $ 44,73,91 $ 9,616,22 22% $ 43,884,145 $ 819,756 98% $ 44,893,848 DIFFERENCE $ (38,597,668) $ (38,876,81) $ (6,531,54) 17% $ (38,359,94) $ 516,96 99% $ (39,351,935) Page 18

25 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND Evergreen Valley College INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED State Revenue $ 93,64 $ 93,64 $ 26,219 28% $ 93,64 $ 1% $ 94,62 Local Revenue 4,475,98 4,475,98 2,864,237 64% 4,735, ,784 16% 4,782,254 SUBTOTAL REVENUE $ 4,569,548 $ 4,569,548 $ 2,89,456 63% $ 4,829,332 $ 259,784 16% $ 4,876,856 Transfers-In (From Funds 15 & 17) 182, ,998 % 136,938 (46,6) 75% 38,461 EXPENDITURES TOTAL INCOME $ 4,752,546 $ 4,752,546 $ 2,89,456 61% $ 4,966,27 $ 213,724 14% $ 4,915,317 Certificated Salaries $ 12,184,87 $ 11,56,869 $ 2,51,271 18% $ 11,465,852 $ 95,17 99% $ 12,467,615 Certificated Salaries MSC 1,572,847 1,83, ,165 23% 1,62, ,62 9% 1,584,954 Certificated Salaries Adjunct 7,926,699 9,536,699 2,553,834 27% 1,358,316 (821,617) 19% 8,6,88 Classified Salaries 6,345,172 6,237,537 1,48,141 23% 5,981,63 255,97 96% 6,395,822 Classified Salaries MSC 1,561,313 1,564,52 357,37 23% 1,519,546 44,56 97% 1,552,454 Classified Hourly 225, ,53 37,15 11% 289,83 43,25 87% 225,418 Overtime 4,542 14,542 21,741 15% 16,921 (2,379) 115% 4,542 Employee Benefits (Non-H&W) 5,976,641 6,13,54 1,692,432 28% 5,748, ,77 96% 6,527,791 Employee Benefits (H&W) 6,658,828 5,623,79 1,231,35 22% 5,563,637 6,153 99% 7,114,88 Materials and Supplies 277, ,457 23,489 8% 262,359 16,98 94% 277,427 Operating Expenses 1,252,142 1,282, ,477 9% 1,288,324 (5,41) 1% 1,187,142 Capital Outlay 32,733 32, % 164,598 (131,865) 53% 32,733 Contingency 596,351 52,832 % 52,832 % 395,823 Other Outgo 3, 3, % 33,832 (3,832) 113% 3, SUBTOTAL EXPENDITURES $ 44,68,92 $ 44,958,64 $ 9,911,286 22% $ 44,458,265 $ 5,339 99% $ 45,839,337 Transfers-Out (To Funds 17 & 48) 39,566 39,566 % 39,566 1% 298,228 SUBTOTAL EXPENDITURES $ 44,99,486 $ 45,268,17 $ 9,911,286 22% $ 44,767,831 $ 5,339 99% $ 46,137,565 Discount Factor $ $ $ $ $ $ (812,21) TOTAL EXPENDITURES $ 44,99,486 $ 45,268,17 $ 9,911,286 22% $ 44,767,831 $ 5,339 99% $ 45,325,544 DIFFERENCE $ (4,237,94) $ (4,515,624) $ (7,2,83) 17% $ (39,81,561) $ 714,63 98% $ (4,41,227) Page 19

26 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL FUND San Jose Evergreen Community College Ext. ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED EXPENDITURES Certificated Salaries $ 89,87 $ 95,425 $ 13,114 14% $ 72,125 $ 23,3 76% $ 89,87 Certificated Salaries Adjunct 7,619 7,619 (7,619) Classified Salaries 199,69 199,69 47,826 24% 191,33 8,36 96% 211,224 Classified Salaries MSC 14,54 134,335 38,246 28% 152,983 (18,648) 114% 146,65 Classified Hourly 17,259 (1,199) -7% (4,794) 22,53-28% Overtime 9,314 37,255 (37,255) Employee Benefits (Non-H&W) 11,12 111,139 28,918 26% 115,672 (4,533) 14% 138,815 Employee Benefits (H&W) 168, ,363 3,356 18% 121,425 47,938 72% 18,865 Materials and Supplies 9,984 45,84 1,832 4% 45,84 1% 3,984 Operating Expenses 154,38 61,84 6,587 11% 61,84 1% 122,22 Contingency 52,339 9,499 % 9,499 % 9,499 SUBTOTAL EXPENDITURES $ 924,553 $ 924,553 $ 182,613 2% $ 8,513 $ 124,4 87% $ 983,299 Discount Factor $ $ $ $ $ $ (17,36) TOTAL EXPENDITURES $ 924,553 $ 924,553 $ 182,613 2% $ 8,513 $ 124,4 87% $ 965,993 DIFFERENCE $ (924,553) $ (924,553) $ (182,613) 2% $ (8,513) $ 124,4 87% $ (965,993) Page 2

27 FY Categorical Revised Budget - Quarter Ended 9/3/218 State Categorical Programs - Fund 1 Districtwide FY ADOPTED STATE FUND 1 SUPPLEMENTAL EXERCISED FLEXIBILITY One-Time Carryover Funds From Prior Year FY TOTAL ANTICIPATED REVENUE FY ESTIMATED REVENUE Full-time Faculty Hiring $ 1,188,56 $ 1,215,347 $ $ $ $ 1,215,347 $ 1,215,347 NO Part-time Faculty Compensation 241, , , ,666 NO Part-time Faculty Health Insurance 2,94 2,94 2,94 2,94 NO Part-time Faculty Office Hours 2,69, 2,69, 2,69, 2,69, NO TOTAL $ 4,123,76 $ 4,149,917 $ $ $ $ 4,149,917 $ 4,149,917 FLEXIBILITY ALLOWED Page 21

28 Ending Fund Balance (General Fund 1) $45,, 4.% $4,, Actual Projected 35.% $35,, 3.% $3,, 22.9% 25.% $25,, 19.19% $2,, $15,, 14.65% 14.8% 1.5% 8.39% 1.99% 11.59% 14.39% 16.14% 15.89% 14.31% 13.6% 13.11% 16.26% 15.9% 2.% 15.% $1,, 9.7% 7.81% 1.% $5,, 6.22% 5.% $ 3/4 4/5 5/6 6/7 7/8 8/9 9/1 1/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 Est. 19/2 Est. 2/21 Est. 21/22 Est..% General Fund $ General Fund % Page 22

29 8, Fall Enrollment History (Credit FTES) 7, 6, 5, 4, 3,862 3,923 3,665 3,284 3,26 3,22 2, ,365 2,599 2,927 3, 2, 3,464 3,462 3,416 3,36 3,137 2,964 2, ,821 2,92 3,192 1, Estimated Evergreen Valley College San Jose City College Page 23

30 FY QUARTERLY REPORT - Quarter Ended 9/3/ PARKING FUND District Services ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 839,8 $ 839,8 $ 234,658 28% $ 859,799 $ 19,999 12% $ 86, SUBTOTAL REVENUE $ 839,8 $ 839,8 $ 234,658 28% $ 859,799 $ 19,999 12% $ 86, Transfers-In (From Fund 1) 685,61 685,61 % 69,998 5,937 11% 752,81 EXPENDITURES TOTAL INCOME $ 1,524,861 $ 1,524,861 $ 234,658 15% $ 1,55,797 $ 25,936 12% $ 1,612,81 Classified Salaries $ 514,279 $ 514,279 $ 123,975 24% 495,896 18,383 96% 531,159 Classified Salaries MSC 154, ,944 38,323 25% 153,295 1,649 99% 158,353 Overtime 1,525 1,525 9,646 92% 38,584 (28,59) 367% 1,525 Employee Benefits (Non-H&W) 182,65 182,65 45,42 25% 18,166 2,439 99% 27,45 Employee Benefits (H&W) 268, ,778 65,296 24% 261,186 7,592 97% 284,49 Materials and Supplies 4,835 4,835 (48) -1% 4,835 1% 4,835 Operating Expenses 388, ,895 1,356 3% 416,835 (27,94) 17% 416,835 FUND BALANCE TOTAL EXPENDITURES $ 1,524,861 $ 1,524,861 $ 292,59 19% $ 1,55,797 $ (25,936) 12% $ 1,612,81 DIFFERENCE $ $ $ (57,932) $ $ $ Net Change in Fund Balance $ $ $ (57,932) $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ (57,932) $ $ $ Page 24

31 FY QUARTERLY REPORT - Quarter Ended 9/3/ FINANCIAL STABILIZATION FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME TOTAL INCOME $ $ $ $ $ $ EXPENDITURES TOTAL EXPENDITURES $ $ $ $ $ $ DIFFERENCE $ $ $ $ $ $ FUND BALANCE Net Change in Fund Balance $ $ $ $ $ $ Beginning Balance, July 1 1,25, 1,25, 1,25, 1% 1,25, 1% 1,25, NET FUND BALANCE, JUNE 3 $ 1,25, $ 1,25, $ 1,25, 1% $ 1,25, $ 1% $ 1,25, Page 25

32 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT SUCCESS ENHANCEMENT FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 33, $ 33, $ 175, 53% $ 33, $ 1% $ 25, EXPENDITURES TOTAL INCOME $ 33, $ 33, $ 175, 53% $ 33, $ 1% $ 25, Other Outgo $ 48, $ 48, $ 25, 5% $ 25, $ (455,) 5% $ 48, FUND BALANCE TOTAL EXPENDITURES $ 48, $ 48, $ 25, 5% $ 25, $ 455, 5% $ 48, DIFFERENCE $ (15,) $ (15,) $ 15, -1% $ 35, $ 455, -23% $ (455,) Net Change in Fund Balance $ (15,) $ (15,) $ 15, -1% $ 35, $ 455, -23% $ (455,) Beginning Balance, July 1 15, 15, 15, 1% 15, 1% 455, NET FUND BALANCE, JUNE 3 $ $ $ 3, $ 455, $ 455, $ Page 26

33 FY QUARTERLY REPORT - Quarter Ended 9/3/ FACILITY RENTAL FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 799,846 $ 799,846 $ 131,355 16% $ 71,46 $ (89,8) 89% $ 84,371 EXPENDITURES TOTAL INCOME $ 799,846 $ 799,846 $ 131,355 16% $ 71,46 $ (89,8) 89% $ 84,371 Classified Salaries $ 173,643 $ 173,643 $ 27,81 16% $ 164,518 $ 9,125 95% $ 166,215 Classified Hourly 1, 1, % 1, 1% 1, Overtime 56, 56, 1,488 3% 31,257 24,743 56% 56, Employee Benefits (Non-H&W) 54,127 54,127 7,642 14% 49,34 5,93 91% 51,92 Employee Benefits (H&W) 88,9 88,9 13,389 15% 83,393 5,57 94% 88,9 Materials and Supplies 65,359 65, % 15, 5,359 23% 66,569 Operating Expenses 179, ,526 6,761 4% 92, 87,526 51% 177,321 Capital Outlay 39,15 39,15 8,194 21% 1, 29,15 26% 4, Contingency 44,11 44,11 % 44,11 % 25,364 SUBTOTAL EXPENDITURES $ 1,7,761 $ 1,7,761 $ 66,83 6% $ 455,22 $ 615,559 43% $ 97,289 Transfers-Out (To Fund 1) 837, 837, 6,719 7% 587, 25, 7% 463,92 FUND BALANCE TOTAL EXPENDITURES $ 1,97,761 $ 1,97,761 $ 126,82 7% $ 1,42,22 $ 865,559 55% $ 1,371,29 DIFFERENCE $ (1,17,915) $ (1,17,915) $ 4,553 % $ (332,156) $ 775,759 3% $ (566,838) Net Change in Fund Balance $ (1,17,915) $ (1,17,915) $ 4,553 % $ (332,156) $ 775,759 3% $ (566,838) Beginning Balance, July 1 1,17,916 1,17,916 1,17,916 1% 1,17,916 1% 775,76 NET FUND BALANCE, JUNE 3 $ 1 $ 1 $ 1,112,469 $ 775,76 $ 775,759 $ 28,922 Page 27

34 FY QUARTERLY REPORT - Quarter Ended 9/3/ FACILITY RENTAL FUND District Services ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 15,846 $ 15,846 $ 37,154 25% $ 15,846 $ 1% $ 155,371 EXPENDITURES SUBTOTAL REVENUE $ 15,846 $ 15,846 $ 37,154 25% $ 15,846 $ 1% $ 155,371 TOTAL INCOME $ 15,846 $ 15,846 $ 37,154 25% $ 15,846 $ 1% $ 155,371 Operating Expenses $ 27, $ 27, $ 3,781 14% $ 27, $ 1% $ 27, Contingency 97,551 97,551 % 97,551 % SUBTOTAL EXPENDITURES $ 124,551 $ 124,551 $ 3,781 3% $ 27, $ 97,551 22% $ 27, Transfers-Out (To Fund 1) 197, 197, 6,719 31% 197, 1% 197, FUND BALANCE TOTAL EXPENDITURES $ 321,551 $ 321,551 $ 64,5 2% $ 224, $ 97,551 7% $ 224, DIFFERENCE $ (17,75) $ (17,75) $ (27,346) 16% $ (73,154) $ 97,551 43% $ (68,629) Net Change in Fund Balance $ (17,75) $ (17,75) $ (27,346) 16% $ (73,154) $ 97,551 43% $ (68,629) Beginning Balance, July 1 17,75 17,75 17,75 1% 17,75 1% 97,551 NET FUND BALANCE, JUNE 3 $ $ $ 143,359 $ 97,551 $ 97,551 $ 28,922 Page 28

35 FY QUARTERLY REPORT - Quarter Ended 9/3/ FACILITY RENTAL FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 449, $ 449, $ 39,335 9% $ 359,2 $ (89,8) 8% $ 449, EXPENDITURES TOTAL INCOME $ 449, $ 449, $ 39,335 9% $ 359,2 $ (89,8) 8% $ 449, Classified Salaries $ 134,656 $ 134,656 $ 17,847 13% $ 134,656 $ 1% $ 134,656 Overtime 31, 31, 1,42 5% 31, 1% 31, Employee Benefits (Non-H&W) 4,9 4,9 4,945 12% 4,9 1% 4,9 Employee Benefits (H&W) 66,614 66,614 7,796 12% 66,614 1% 66,614 Materials and Supplies 36,569 36, % 1, 26,569 27% 36,569 Operating Expenses 1,32 1,32 % 5, 5,32 5% 1,321 Capital Outlay 1, 1, 8,194 82% 1, 1% 1, Transfers-Out (To Fund 1) 55, 55, % 3, 25, 55% 266,92 FUND BALANCE TOTAL EXPENDITURES $ 969,168 $ 969,168 $ 4,992 4% $ 642,279 $ 326,889 66% $ 686,89 DIFFERENCE $ (52,168) $ (52,168) $ (1,657) % $ (283,79) $ 237,89 54% $ (237,89) Net Change in Fund Balance $ (52,168) $ (52,168) $ (1,657) % $ (283,79) $ 237,89 54% $ (237,89) Beginning Balance, July 1 52,168 52,168 52,168 1% 52,168 1% 237,89 NET FUND BALANCE, JUNE 3 $ $ $ 518,511 $ 237,89 $ 237,89 $ Page 29

36 FY QUARTERLY REPORT - Quarter Ended 9/3/ FACILITY RENTAL FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 2, $ 2, $ 54,866 27% $ 2, $ 1% $ 2, EXPENDITURES TOTAL INCOME $ 2, $ 2, $ 54,866 27% $ 2, $ 1% $ 2, Classified Salaries $ 38,987 $ 38,987 $ 9,954 26% $ 29,862 $ 9,125 77% $ 31,559 Classified Hourly 1, 1, % 1, 1% 1, Overtime 25, 25, 86 % ,743 1% 25, Employee Benefits (Non-H&W) 14,118 14,118 2,697 19% 9,25 5,93 64% 11,911 Employee Benefits (H&W) 22,286 22,286 5,593 25% 16,779 5,57 75% 22,286 Materials and Supplies 28,79 28,79 % 5, 23,79 17% 3, Operating Expenses 52,26 52,26 2,98 6% 15, 37,26 29% 5, Capital Outlay 29,15 29,15 % 29,15 % 3, Contingency 36,55 36,55 % 36,55 % 25,364 SUBTOTAL EXPENDITURES $ 527,42 $ 527,42 $ 21,31 4% $ 85,923 $ 441,119 16% $ 461,12 Transfers-Out (To Fund 1) 9, 9, % 9, 1% FUND BALANCE TOTAL EXPENDITURES $ 617,42 $ 617,42 $ 21,31 3% $ 175,923 $ 441,119 29% $ 461,12 DIFFERENCE $ (417,42) $ (417,42) $ 33,556-8% $ 24,77 $ 441,119-6% $ (261,12) Net Change in Fund Balance $ (417,42) $ (417,42) $ 33,556-8% $ 24,77 $ 441,119-6% $ (261,12) Beginning Balance, July 1 417,43 417,43 417,43 1% 417,43 1% 441,12 NET FUND BALANCE, JUNE 3 $ 1 $ 1 $ 45,599 $ 441,12 $ 441,119 $ 18, Page 3

37 FY QUARTERLY REPORT - Quarter Ended 9/3/ COMMUNITY COLLEGE CENTER FOR ECONOMIC MOBILITY (CEM) Comm College Ctr for Econ Mobility ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 1,8, $ 1,8, $ 17,342 17% $ 1,8, $ 1% $ 1,8, SUBTOTAL REVENUE $ 1,8, $ 1,8, $ 17,342 17% $ 1,8, $ 1% $ 1,8, Transfers-In (From Funds 1 & 17) 795, , ,945 15% 795,61 (9) 1% 614,188 EXPENDITURES TOTAL INCOME $ 1,83,691 $ 1,83,691 $ 292,287 16% $ 1,83,61 $ (9) 1% $ 1,622,188 Certificated Salaries MSC $ 174,81 $ 174,81 $ 15,365 9% $ 174,81 $ 1% $ 174,81 Certificated Salaries Adjunct % 65 1% 65 Classified Salaries 171, ,289 37,41 22% 171,289 1% 18,361 Classified Salaries MSC 54,9 54,9 124,514 25% 54,9 1% 512,869 Classified Hourly 147,42 147,42 8,211 6% 147,42 1% 147,42 Overtime 1,221 1,221 (1,221) Employee Benefits (Non-H&W) 237, ,184 44,939 19% 237,184 1% 265,358 Employee Benefits (H&W) 215, ,976 43,252 2% 215,976 1% 228,332 Materials and Supplies 66,849 66,849 2,117 3% 66,849 1% 66,849 Operating Expenses 364, ,683 31,16 9% 364,683 1% 52,796 Capital Outlay 7, 7, % 7, 1% 7, SUBTOTAL EXPENDITURES $ 1,888,844 $ 1,888,844 $ 38,18 16% $ 1,89,65 $ (1,221) 1% $ 1,635,338 Transfers-Out (To Fund 1) FUND BALANCE TOTAL EXPENDITURES $ 1,888,844 $ 1,888,844 $ 38,18 16% $ 1,89,65 $ (1,221) 1% $ 1,635,338 DIFFERENCE $ (85,153) $ (85,153) $ (15,893) 19% $ (86,464) $ (1,311) 12% $ (13,15) Net Change in Fund Balance $ (85,153) $ (85,153) $ (15,893) 19% $ (86,464) $ (1,311) 12% $ (13,15) Beginning Balance, July 1 99,614 99,614 99,614 1% 99,614 1% 13,15 NET FUND BALANCE, JUNE 3 $ 14,461 $ 14,461 $ 83, % $ 13,15 $ (1,311) 91% $ Page 31

38 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Consolidated INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Federal Revenue $ 4,94,9 $ 4,94,89 $ 395,466 8% $ 4,45,292 $ (453,797) 91% $ 3,329,393 State Revenue 34,31,661 34,639,581 6,278,633 18% 31,359,225 (3,28,356) 91% 21,374,464 Local Revenue 114, ,222 35,31 2% 11,622 (77,6) 57% 56,726 SUBTOTAL REVENUE $ 39,328,973 $ 39,722,892 $ 6,79,4 17% $ 35,911,139 $ (3,811,753) 9% $ 24,76,583 Transfers-In 427,95 427,95 % 427,95 1% 416,567 EXPENDITURES TOTAL INCOME $ 39,756,878 $ 4,15,797 $ 6,79,4 17% $ 36,339,44 $ (3,811,753) 91% $ 25,177,15 FEDERAL SEAASE $ 288,17 $ 288,17 $ 24,96 8% $ 288,17 $ 1% $ 292, SEAASE - PY C/O 281, ,245 42,897 15% 281,245 1% Federal Work Study 695, ,593 4,611 6% 695,593 1% 695, Upward Bound 337, ,332 (1) % 337,332 1% 337, Upward Bound - PY C/O 292,58 292,58 11,2 35% 292,58 1% Talent Search 349,92 349,92 73,51 21% 349,92 1% 349, Talent Search - PY C/O 176, ,569 12,31 7% 176,569 1% Perkins, Title I-C (VTEA) 349, ,541 16,372 5% 349,541 1% 349, Perkins, Title I-C Reserve 82,754 82,754 16,762 2% 82,754 1% 82, WIA/WIOA Acc. Technest - PY C/O 13,478 13,478 13,47 1% 13,478 1% Silicon Valley High Tech Apprentice 266, ,173 % 191,95 74,268 72% 74, Title V Grant - Year 2 - PY C/O Title V Grant - Year 4 - PY C/O 138, ,234 11,461 73% 138,234 1% Title V Grant - Year 5 466, ,295 % 349, ,574 75% Title V Grant - Year 5 - PY C/O 116, Title V Culti. Execle - Year 1 - PY C/O 2, Title V Culti. Execle - Year 2 - PY C/O 156, ,923 2,1 13% 156,923 1% Title V Culti. Execle - Year 3 - PY C/O 299, ,778 95,78 32% 299,778 1% Title V Culti. Execle - Year 4 649,86 649,86 % 324,93 324,93 5% Title V Culti. Execle - Year 4 - PY C/O 324, Title V Culti. Execle - Year 5 649, Veteran Admin. Sup % 875 1% Veteran Admin. Sup - PY C/O 7,752 7, % 2,68 5,144 34% 5, TANF 85,636 85,636 14,996 18% 85,636 1% 85, Child Development 1, 1, (15) -2% 1, 1% 1, YESS Independent Living Program 22,5 22,5 4,186 19% 22,5 1% 22,5 SUBTOTAL - FEDERAL 4,971,28 4,971,28 581,56 12% 4,45,292 52,916 9% 3,396,512 STATE EOPS $ 1,895,846 $ 1,895,846 $ 313,737 17% $ 1,895,846 $ 1% $ 1,895, Disabled Students 1,19,288 1,19, ,559 21% 1,19,288 1% 1,19, Active Minds Chapter Launch % 25 1% Page 32

39 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED 24 - Student Equity & Achievement 4,645,527 4,645, ,717 19% 4,262, ,144 92% 4,645, Student Equity & Achievement PY C/O 958, ,259 36,646 4% 958,259 1% 383, Student Success 2,797,7 2,797,7 66,191 22% 2,797,7 1% 2,797, Student Success - PY C/O 291,92 291,92 1,81 % 291,92 1% Student Equity 1,446,64 1,446,64 236,625 16% 1,22,41 244,23 83% 1,446, Student Equity - PY C/O 372, ,997 2,73 6% 372,997 1% 244, Year 2 Basic Skills - PY C/O 293,36 293,36 14,835 5% 293,36 1% 139, Year 1 Basic Skills 41,763 41,763 46,91 12% 262, ,121 65% 41, Hunger Free Campus Sup. - PY C/O 14,284 14,284 % 14,284 1% Innovation in Higher Ed. - PY C/O 1,63,193 1,63,193 39,89 19% 668, ,539 41% 961, Innovation in Higher Ed. - Transfers-Out 76,923 76,923 % 38,462 38,461 5% 38, One Time Emerg Aid (Dreamer) - PY C/O 46,237 46,237 % 46,237 1% Non-Credit SSSP Allocation 1,512 1,512 % 1,512 1% 1, Veteran Resource Center - PY C/O 22,33 22,33 % 22,33 1% IEPI Innovation & Effectiveness 2, % 12, 8, 6% IEPI Innovation & Effectiveness PY C/O 8, Apprenticeship 557, ,881 % 557,881 1% 557, Apprenticeship - PY C/O 5,92 5, % 5,92 1% CA Apprenticeship Init (CAI) 115, CA Apprenticeship Init (CAI) - PY C/O 463, ,397 13,44 3% 463,397 1% CalWORKS County Excess 38,39 38,39 75,277 2% 38,39 1% 38, CalWORKS State Program 461, ,887 19,185 24% 461,887 1% 461, SFAA - BFAP 886, , ,818 2% 886,861 1% 886, Financial Aid Technology 268, ,326 % 268,326 1% 255, Block Grant - Instr. Support 1,548 1,548 % 1,548 1% 3, Block Grant - Instr. Support - PY C/O 382, ,717 3,928 8% 382,717 1% Block Grant - Phys Plant PY C/O 313, ,481 11,462 4% 313,481 1% Block Grant - Phys Plant PY C/O 367, ,179 % 367,179 1% Block Grant - Phys Plant ,548 2,548 % 188,48 12,5 94% 9, Block Grant - Phys Plant PY C/O 12, Block Grant - Phys Plant , Guided Pathways 481, ,419 23,847 5% 372,976 18,443 77% 41, Guided Pathways - PY C/O 289, ,999 2,966 1% 289,999 1% 18, Student Success Completion 996, ,169 45,475 5% 94,442 91,727 91% 996, Student Success Completion - PY C/O 78,414 78,414 6,5 8% 78,414 1% 91, CARE 22,76 22,76 29,365 14% 22,76 1% 22, Lottery - Prop 2 6, 6, 86,335 14% 484,8 115,2 81% 6, Lottery - Prop 2 - PY C/O 465,24 465,24 7,679 2% 465,24 1% 115, Staff Diversity 5, 5, % 5, % 5, Staff Diversity - PY C/O 66,522 66,522 11,795 18% 66,522 1% 5, CA College Promise Innovation (2) CA College Promise Innov. - PY C/O 862, ,693 58,35 7% 862,693 1% CA College Promise Innov. - Transfers-Out 21,445 21,445 1,114 5% 21,445 1% Prop 39 Clean Energy (SMCCCD) 65, 65, % 65, 1% Waste Water Training - PY C/O 17,693 17,693 % 17,693 % Nursing Assessment & Retention (19) Nursing Education 189, ,979 15,175 8% 189,979 1% 189,979 Page 33

40 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Nursing Education - PY C/O 7,599 7,599 % 7,599 1% 7, BayClean 89,546 % 89,546 1% Adult Education Block Grant - Year 4 1,419,65 1,419,65 195,914 14% 1,294,65 125, 91% Adult Ed Blck Grnt - Yr 4 - PY C/O 125, Adult Ed Blck Grnt - Yr 4 - Transfers-Out 7,983 7,983 9,79 14% 7,983 1% Adult Education Block Grant - Year 5 (11) 1,419, Adult Ed Blck Grnt - Y5 - PY C/O 13, Adult Ed Blck Grnt - Y5 - Transfers-Out 7, Adult Ed Blck Grnt - Yr 3 - PY C/O 827, , ,223 19% 827,655 1% Adult Ed Blck Grnt - Yr 3 - Transfers-Out 41,342 41,342 7,945 19% 41,342 1% California College Promise 239, ,862 % 239,862 1% 239, Strong Workforce Prog, Y3 - PY C/O 465, ,634 53,897 12% 465,634 1% Strong Workforce Prog, Y2- PY C/O 2,62,14 2,62,14 84,752 4% 2,62,14 1% 441, Strong Workforce Program 2,45,21 2,45,21 386,365 16% 2,9,17 441,4 82% 2,45, Strong Workforce Prog - PY C/O 14, Strong Workforce Regional 1,263,643 1,263,643 39,81 3% 694, ,18 55% 1,263, Strong Workforce Regional - PY C/O 1, Strong Workforce Regional, Y2 - PY C/O 1,263,643 1,263,643 % 979, ,59 77% 569, Strong Workforce Regional, Y3 - PY C/O 953,56 953,56 % 953,56 1% 284, IDRC 21st Century - Chabot Integrating Entrpnrshp (ISPIC) 1, 1, % 1, 1% SVETP (1) SVETP - PY C/O 3,98,542 3,98,542 45,515 12% 3,98,542 1% SVETP - Transfers-Out 154,46 154,46 18,2 12% 154,46 1% MetroEd Silicon Vly Career - PY C/O 138, ,384 % 138,384 1% CTE Data Locked - PY C/O 5, 5, % 5, 1% East Side Alliance Career - PY C/O 14,375 % 14,375 1% Campus Safety & Sexual Assault - PY C/O 33,372 33,372 1,666 5% 33,372 1% Gig Econmy - PY C/O 1, 1, % 1, 1% Song-Brown RN Capitation 816 SUBTOTAL - STATE 34,671,446 35,65,368 4,72,416 12% 31,787,13 3,278,238 91% 21,723,913 LOCAL United Way Bay Area (UWBA) $ $ $ $ $ $ 44, United Way Bay Area (UWBA) - PY C/O 44,126 44,126 26,718 61% 44,126 1% PG&E - WFI - PY C/O 11,6 11,6 % 11,6 % 11, Educational Orientation Window 8, Educational Orientation Window - PY C/O 23, 23, 23,75 13% 23, 1% Dorothy D. Rupe Nursing - PY C/O 31,97 31, % 31,97 1% UC Regents Puente Project 1,5 1,5 % 5 1, 33% UC Regents Puente Project - PY C/O 1,648 1,648 % 1,648 1% 1, Trash the Ash - PY C/O % 378 1% SUBTOTAL - LOCAL 114, ,222 59,512 52% 11,622 12,6 89% 56,726 TOTAL EXPENDITURES $ 39,756,876 $ 4,15,798 $ 4,713,434 12% $ 36,339,44 $ 3,811,754 91% $ 25,177,151 DIFFERENCE $ 2 $ (1) $ 1,995,966 $ $ (1) $ (1) Page 34

41 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Consolidated FUND BALANCE ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Net Change in Fund Balance $ 2 $ (1) $ 1,995,966 $ $ 1 $ (1) Beginning Balance, July 1 26,916 26,916 26,916 1% 26,916 1% 26,916 NET FUND BALANCE, JUNE 3 $ 26,918 $ 26,915 $ 2,22,882 $ 26,916 $ 1 $ 26,915 Page 35

42 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND District Services INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED State Revenue $ 1,142,21 $ 959,343 $ 148,9 15% $ 837,4 $ (122,33) 87% $ 377,345 EXPENDITURES TOTAL INCOME $ 1,142,21 $ 959,343 $ 148,9 15% $ 837,4 $ (122,33) 87% $ 377,345 STATE 24 - Student Equity & Achievement $ 72,33 $ 72,33 $ 8,449 12% $ $ 72,33 % $ 72, Student Equity & Achievement PY C/O 45,44 45,44 1,946 4% 45,44 1% 72, Student Equity 72,33 72,33 8,449 12% 72,33 % 72, Student Equity - PY C/O 45,44 45,44 1,946 4% 45,44 1% 72, Financial Aid Technology 268,326 85,648 % 85,648 1% 72, Block Grant - Phys Plant PY C/O 98,688 98,688 11,462 12% 98,688 1% Block Grant - Phys Plant PY C/O 146, ,872 % 146,872 1% Block Grant - Phys Plant ,219 6,219 % 6,219 1% Block Grant - Phys Plant , Staff Diversity 5, 5, % 5, % 5, Staff Diversity - PY C/O 66,522 66,522 11,795 18% 66,522 1% 5, CA College Promise Innov. - PY C/O 32,682 32,682 27,87 9% 32,682 1% CA College Promise Innov. - Transfers-Out 12,969 12,969 1,114 9% 12,969 1% SUBTOTAL - STATE 1,142,21 959,343 62,636 7% 837,4 122,33 87% 377,345 TOTAL EXPENDITURES $ 1,142,21 $ 959,343 $ 62,636 7% $ 837,4 $ 122,33 87% $ 377,345 DIFFERENCE $ $ $ 85,373 $ $ $ Page 36

43 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND San Jose City College INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Federal Revenue $ 2,371,353 $ 2,371,353 $ 188,422 8% $ 1,924,75 $ (446,648) 81% $ 1,735,939 State Revenue 12,476,32 12,854,814 2,2,32 17% 1,551,322 (2,33,492) 82% 1,51,877 Local Revenue 26,148 26,148 23, 88% 25,148 (1,) 96% 1, SUBTOTAL REVENUE $ 14,873,821 $ 15,252,315 $ 2,411,454 16% $ 12,51,175 $ (2,751,14) 82% $ 12,238,816 Transfers-In 25,93 25,93 % 25,93 1% 25,93 EXPENDITURES TOTAL INCOME $ 15,79,724 $ 15,458,218 $ 2,411,454 16% $ 12,77,78 $ (2,751,14) 82% $ 12,444,719 FEDERAL Federal Work Study $ 36, $ 36, $ 19,33 5% $ 36, $ 1% $ 36, Perkins, Title I-C (VTEA) 183, ,341 (15) % 183,341 1% 183, Perkins, Title I-C Reserve 41,377 41,377 1,262 25% 41,377 1% 41, WIA/WIOA Acc. Technest - PY C/O 13,478 13,478 13,47 1% 13,478 1% Title V Grant - Year 2 - PY C/O Title V Grant - Year 4 - PY C/O 138, ,234 11,461 73% 138,234 1% Title V Grant - Year 5 466, ,295 % 349, ,574 75% Title V Grant - Year 5 - PY C/O 116, Title V Culti. Execle - Year 1 - PY C/O 2, Title V Culti. Execle - Year 2 - PY C/O 156, ,923 2,1 13% 156,923 1% Title V Culti. Execle - Year 3 - PY C/O 299, ,778 95,78 32% 299,778 1% Title V Culti. Execle - Year 4 649,86 649,86 % 324,93 324,93 5% Title V Culti. Execle - Year 4 - PY C/O 324, Title V Culti. Execle - Year 5 649, Veteran Admin. Sup - PY C/O 7,144 7, % 2, 5,144 28% 5, TANF 44,923 44,923 11,38 25% 44,923 1% 44, Child Development 1, 1, (15) -2% 1, 1% 1, SUBTOTAL - FEDERAL 2,371,353 2,371, ,59 12% 1,924,75 446,648 81% 1,735,939 STATE EOPS $ 998,339 $ 998,339 $ 178,148 18% $ 998,339 $ 1% $ 998, Disabled Students 82,487 82, ,913 2% 82,487 1% 82, Student Equity & Achievement 2,188,734 2,188, ,912 18% 1,877,893 31,841 86% 2,188, Student Equity & Achievement PY C/O 361, ,884 14,831 4% 361,884 1% 31, Student Success 1,316,359 1,316, ,141 21% 1,316,359 1% 1,316, Student Equity 686,88 686,88 119,48 17% 515,16 171,72 75% 686, Student Equity - PY C/O 195, ,475 (9) % 195,475 1% 171, Year 2 Basic Skills - PY C/O 166,49 166,49 14,84 9% 166,49 1% 139, Year 1 Basic Skills 185, ,495 6,291 3% 46, ,121 25% 185, Hunger Free Campus Sup. - PY C/O 12,241 12,241 % 12,241 1% Innovation in Higher Ed. - PY C/O 33,5 33,5 % 165,25 165,25 5% 165, One Time Emerg Aid (Dreamer) - PY C/O 46,237 46,237 % 46,237 1% Page 37

44 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Non-Credit SSSP Allocation 1,512 1,512 % 1,512 1% 1, IEPI Innovation & Effectiveness 2, % 12, 8, 6% IEPI Innovation & Effectiveness PY C/O 8, Apprenticeship 557, ,881 % 557,881 1% 557, Apprenticeship - PY C/O 5,92 5, % 5,92 1% CA Apprenticeship Init (CAI) - PY C/O 347, ,521 13,44 4% 347,521 1% CalWORKS County Excess 215,66 215,66 44,849 21% 215,66 1% 215, CalWORKS State Program 252, ,411 63,7 25% 252,411 1% 252, SFAA - BFAP 483, ,621 93,117 19% 483,621 1% 483, Financial Aid Technology 88,949 % 88,949 1% 88, Block Grant - Instr. Support 7,438 7,438 % 7,438 1% Block Grant - Instr. Support - PY C/O 8,356 8,356 % 8,356 1% Block Grant - Phys Plant PY C/O 54,536 54,536 % 54,536 1% Block Grant - Phys Plant , 5, % 37,5 12,5 75% Block Grant - Phys Plant PY C/O 12, Guided Pathways 216, ,885 13,869 6% 18,442 18,443 5% 18, Guided Pathways - PY C/O 129, ,966 2,966 2% 129,966 1% 18, Student Success Completion 35,754 35,754 % 214,27 91,727 7% 35, Student Success Completion - PY C/O 38, 38, 3,25 9% 38, 1% 91, CARE 1,675 1,675 24,114 24% 1,675 1% 1, Lottery - Prop 2 288, 288, 23,86 8% 172,8 115,2 6% 288, Lottery - Prop 2 - PY C/O 179,19 179,19 7,679 4% 179,19 1% 115, CA College Promise Innovation (13) CA College Promise Innov. - PY C/O 334, ,397 15,2 5% 334,397 1% BayClean 89,546 % 89,546 1% Adult Education Block Grant - Year 4 25, 25, 2,678 1% 125, 125, 5% Adult Ed Blck Grnt - Yr 4 - PY C/O 125, Adult Education Block Grant - Year 5 25, Adult Ed Blck Grnt - Y5 - PY C/O 13, Adult Ed Blck Grnt - Yr 3 - PY C/O 132, ,598 51,6 39% 132,598 1% Strong Workforce Prog, Y3 - PY C/O 198, ,116 44,786 23% 198,116 1% Strong Workforce Prog, Y2- PY C/O 868, ,316 8,246 1% 868,316 1% 441, Strong Workforce Program 1,12,59 1,12,59 242,164 22% 661,55 441,4 6% 1,12, Strong Workforce Prog - PY C/O 22, Strong Workforce Regional 569,18 569,18 39,81 7% 569,18 % 569, Strong Workforce Regional - PY C/O Strong Workforce Regional, Y2 - PY C/O 569,18 569,18 % 284,59 284,59 5% 569, Strong Workforce Regional, Y3 - PY C/O 343, ,724 % 343,724 1% 284, SVETP (1) SVETP - PY C/O 99,9 99,9 42,424 43% 99,9 1% MetroEd Silicon Vly Career - PY C/O 18,232 18,232 % 18,232 1% Campus Safety & Sexual Assault - PY C/O 16,365 16,365 % 16,365 1% SUBTOTAL - STATE 12,682,222 13,6,717 1,525,74 12% 1,757,225 2,33,492 82% 1,77,78 LOCAL Educational Orientation Window - PY C/O $ 23, $ 23, $ 23,75 13% $ 23, $ 1% $ UC Regents Puente Project 1,5 1,5 % 5 1, 33% Page 38

45 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED UC Regents Puente Project - PY C/O 1,648 1,648 % 1,648 1% 1, SUBTOTAL - LOCAL 26,148 26,148 32, % 25,148 1, 96% 1, TOTAL EXPENDITURES $ 15,79,723 $ 15,458,218 $ 1,831,979 12% $ 12,77,78 $ 2,751,14 82% $ 12,444,719 DIFFERENCE $ 1 $ $ 579,475 $ $ $ Page 39

46 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Evergreen Valley College INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED Federal Revenue $ 2,532,737 $ 2,532,736 $ 27,44 8% $ 2,525,587 $ (7,149) 1% $ 1,593,454 State Revenue 15,35,949 15,439,53 3,25,638 21% 14,584,492 (854,561) 94% 9,388,733 Local Revenue 32,348 97, % 32,348 (65,) 33% SUBTOTAL REVENUE $ 17,871,34 $ 18,69,137 $ 3,413,8 19% $ 17,142,427 $ (926,71) 95% $ 1,982,187 Transfers-In 222,2 222,2 % 222,2 1% 21,664 EXPENDITURES TOTAL INCOME $ 18,93,36 $ 18,291,139 $ 3,413,8 19% $ 17,364,429 $ (926,71) 95% $ 11,192,851 FEDERAL SEAASE $ 288,17 $ 288,17 $ 24,96 8% $ 288,17 $ 1% $ 292, SEAASE - PY C/O 281, ,245 42,897 15% 281,245 1% Federal Work Study 335, ,593 21,281 6% 335,593 1% 335, Upward Bound 337, ,332 (1) % 337,332 1% 337, Upward Bound - PY C/O 292,58 292,58 11,2 35% 292,58 1% Talent Search 349,92 349,92 73,51 21% 349,92 1% 349, Talent Search - PY C/O 176, ,569 12,31 7% 176,569 1% Perkins, Title I-C (VTEA) 166,2 166,2 16,477 1% 166,2 1% 166, Perkins, Title I-C Reserve 41,377 41,377 6,5 16% 41,377 1% 41, Silicon Valley High Tech Apprentice 266, ,173 % 191,95 74,268 72% 74, Veteran Admin. Sup % Veteran Admin. Sup - PY C/O % TANF 4,713 4,713 3,616 9% 4,713 1% 4, YESS Independent Living Program 22,5 22,5 4,186 19% 22,5 1% 22,5 SUBTOTAL - FEDERAL 2,599,855 2,599,855 36,997 12% 2,525,587 74,268 97% 1,66,573 STATE EOPS $ 897,57 $ 897,57 $ 135,589 15% $ 897,57 $ 1% $ 897, Disabled Students 369,81 369,81 86,646 23% 369,81 1% 369, Active Minds Chapter Launch % 25 1% 24 - Student Equity & Achievement 2,384,49 2,384,49 484,356 2% 2,384,49 1% 2,384, Student Equity & Achievement PY C/O 55,935 55,935 19,869 4% 55,935 1% Student Success 1,481,341 1,481, ,5 23% 1,481,341 1% 1,481, Student Success - PY C/O 291,92 291,92 1,81 % 291,92 1% Student Equity 686, ,881 18,696 16% 686,881 1% 686, Student Equity - PY C/O 132,82 132,82 18,793 14% 132,82 1% Year 2 Basic Skills - PY C/O 126, ,951 (5) % 126,951 1% Year 1 Basic Skills 216, ,268 4,61 19% 216,268 1% 216, Hunger Free Campus Sup. - PY C/O 2,43 2,43 % 2,43 1% Innovation in Higher Ed. - PY C/O 1,299,693 1,299,693 39,89 24% 53,44 796,289 39% 796, Innovation in Higher Ed. - Transfers-Out 76,923 76,923 % 38,462 38,461 5% 38, Veteran Resource Center - PY C/O 22,33 22,33 % 22,33 1% Page 4

47 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED CalWORKS County Excess 164, ,379 3,428 19% 164,379 1% 164, CalWORKS State Program 29,476 29,476 46,178 22% 29,476 1% 29, SFAA - BFAP 43,24 43,24 86,71 22% 43,24 1% 43, Financial Aid Technology 93,729 % 93,729 1% 93, Block Grant - Instr. Support 3,11 3,11 % 3,11 1% 3, Block Grant - Instr. Support - PY C/O 32,36 32,361 3,928 1% 32,361 1% Block Grant - Phys Plant PY C/O 16,257 16,257 % 16,257 1% Block Grant - Phys Plant PY C/O 22,37 22,37 % 22,37 1% Block Grant - Phys Plant ,329 9,329 % 9,329 1% 9, Guided Pathways 264, ,534 9,978 4% 264,534 1% 22, Guided Pathways - PY C/O 16,33 16,33 % 16,33 1% Student Success Completion 69,415 69,415 45,475 7% 69,415 1% 69, Student Success Completion - PY C/O 4,414 4,414 3,25 8% 4,414 1% CARE 12,31 12,31 5,251 5% 12,31 1% 12, Lottery - Prop 2 312, 312, 63,249 2% 312, 1% 312, Lottery - Prop 2 - PY C/O 285, ,915 % 285,915 1% CA College Promise Innovation (7) CA College Promise Innov. - PY C/O 27,614 27,614 15,28 7% 27,614 1% CA College Promise Innov. - Transfers-Out 8,476 8,476 % 8,476 1% Prop 39 Clean Energy (SMCCCD) 65, 65, % 65, 1% Waste Water Training - PY C/O 17,693 17,693 % 17,693 % Nursing Assessment & Retention (19) Nursing Education 189, ,979 15,175 8% 189,979 1% 189, Nursing Education - PY C/O 7,599 7,599 % 7,599 1% 7, Adult Education Block Grant - Year 4 25, 25, % 25, 1% Adult Education Block Grant - Year 5 (11) 25, Adult Ed Blck Grnt - Y5 - PY C/O Adult Ed Blck Grnt - Yr 3 - PY C/O 175, ,658 14,598 8% 175,658 1% California College Promise 239, ,862 % 239,862 1% 239, Strong Workforce Prog, Y3 - PY C/O 267, ,518 9,111 3% 267,518 1% Strong Workforce Prog, Y2- PY C/O 1,193,824 1,193,824 76,56 6% 1,193,824 1% Strong Workforce Program 1,347,512 1,347, ,21 11% 1,347,512 1% 1,347, Strong Workforce Prog - PY C/O 118, Strong Workforce Regional 694, ,625 % 694,625 1% 694, Strong Workforce Regional - PY C/O Strong Workforce Regional, Y2 - PY C/O 694, ,625 % 694,625 1% Strong Workforce Regional, Y3 - PY C/O 69,836 69,836 % 69,836 1% IDRC 21st Century - Chabot Integrating Entrpnrshp (ISPIC) 1, 1, % 1, 1% SVETP - PY C/O 244, ,377 24,48 1% 244,377 1% MetroEd Silicon Vly Career - PY C/O 12,152 12,152 % 12,152 1% CTE Data Locked - PY C/O 5, 5, % 5, 1% East Side Alliance Career - PY C/O 14,375 % 14,375 1% Campus Safety & Sexual Assault - PY C/O 17,7 17,7 1,666 1% 17,7 1% Gig Economy - PY C/O 1, 1, % 1, 1% Song-Brown RN Capitation 816 SUBTOTAL - STATE 15,46,832 15,658,937 1,778,17 11% 14,86, ,443 95% 9,532,279 Page 41

48 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED LOCAL Dorothy D. Rupe Nursing - PY C/O $ 31,97 $ 31,97 $ 398 1% $ 31,97 $ 1% $ Trash the Ash - PY C/O % 378 1% SUBTOTAL - LOCAL 32,348 32, % 32,348 1% TOTAL EXPENDITURES $ 18,93,35 $ 18,291,14 $ 2,85,52 11% $ 17,364,429 $ 926,711 95% $ 11,192,852 DIFFERENCE $ 1 $ (1) $ 1,327,578 $ $ 1 $ (1) Page 42

49 FY QUARTERLY REPORT - Quarter Ended 9/3/ RESTRICTED FUND Community College Center for Economic Mobility INCOME ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED State Revenue $ 5,386,371 $ 5,386,371 $ 724,954 13% $ 5,386,371 $ 1% $ 1,16,59 Local Revenue 55,726 55,726 11,93 21% 44,126 (11,6) 79% 55,726 EXPENDITURES TOTAL INCOME $ 5,442,97 $ 5,442,97 $ 736,857 14% $ 5,43,497 $ (11,6) 1% $ 1,162,235 STATE CA Apprenticeship Init (CAI) $ $ $ $ $ $ 115, CA Apprenticeship Init (CAI) - PY C/O 115, ,876 % 115,876 1% Adult Education Block Grant - Year 4 919,65 919,65 193,236 21% 919,65 1% Adult Ed Blck Grnt - Yr 4 - Transfers-Out 7,983 7,983 9,79 14% 7,983 1% Adult Education Block Grant - Year 5 919, Adult Ed Blck Grnt - Y5 - Transfers-Out 7, Adult Ed Blck Grnt - Yr 3 - PY C/O 519, ,399 93,565 18% 519,399 1% Adult Ed Blck Grnt - Yr 3 - Transfers-Out 41,342 41,342 7,945 19% 41,342 1% SVETP - PY C/O 3,565,75 3,565,75 384,43 11% 3,565,75 1% SVETP - Transfers-Out 154,46 154,46 18,2 12% 154,46 1% SUBTOTAL - STATE $ 5,386,371 $ 5,386,371 $ 76,599 13% $ 5,386,371 $ 1% $ 1,16,59 LOCAL United Way Bay Area (UWBA) - PY C/O $ 44,126 $ 44,126 $ 26,718 61% $ 44,126 $ 1% $ PG&E - WFI - PY C/O 11,6 11,6 % 11,6 % 11,6 SUBTOTAL - LOCAL $ 55,726 $ 55,726 $ 26,718 48% $ 44,126 11,6 79% $ 55,726 TOTAL EXPENDITURES $ 5,442,97 $ 5,442,97 $ 733,317 13% $ 5,43,497 $ 11,6 1% $ 1,162,235 DIFFERENCE $ $ $ 3,54 $ $ $ Page 43

50 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT HEALTH FEES FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME State Revenue $ 15, $ 15, $ 7 % $ 15, $ 1% $ 15, Local Revenue 65,844 65, ,367 49% 616,81 1,957 12% 65,844 EXPENDITURES TOTAL INCOME $ 62,844 $ 62,844 $ 297,374 48% $ 631,81 $ 1,957 12% $ 62,844 Certificated Salaries $ 186,51 $ 142,36 $ 17,843 13% $ 124,193 $ 17,843 87% $ 186,51 Certificated Salaries Adjunct 83, ,876 13,672 9% 15,646 (4,77) 13% 83,181 Classified Salaries 19, ,659 22,99 2% 112, % 19,378 Classified Hourly 59,593 53,593 9,957 19% 58,934 (5,341) 11% 2,761 Employee Benefits (Non-H&W) 78,635 71,198 11,816 17% 63,224 7,974 89% 78,635 Employee Benefits (H&W) 93,26 78,52 12,399 16% 74,195 4,37 95% 93,26 Materials and Supplies 24,323 21,823 2,517 12% 46,3 (24,18) 211% 3, Operating Expenses 6,451 62, % 76,49 (13,98) 121% 19,81 FUND BALANCE TOTAL EXPENDITURES $ 694,638 $ 688,639 $ 91,34 13% $ 75,597 $ (16,958) 12% $ 62,843 DIFFERENCE $ (73,794) $ (67,795) $ 26,7-34% $ (73,796) $ (6,1) 19% $ 1 Net Change in Fund Balance $ (73,794) $ (67,795) $ 26,7-34% $ (73,796) $ (6,1) 19% $ 1 Beginning Balance, July 1 73,795 73,795 73,795 1% 73,795 1% (1) NET FUND BALANCE, JUNE 3 $ 1 $ 6, $ 279, % $ (1) $ (6,1) % $ Page 44

51 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT HEALTH FEES FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME State Revenue $ 1, $ 1, $ % $ 1, $ 1% $ 1, Local Revenue 29,483 29, ,28 46% 29,483 1% 29,483 EXPENDITURES TOTAL INCOME $ 3,483 $ 3,483 $ 134,28 45% $ 3,483 $ 1% $ 3,483 Certificated Salaries $ 96,834 $ 52,819 $ % $ 52,819 $ 1% $ 96,834 Certificated Salaries Adjunct 26,458 89,153 5,799 7% 89,153 1% 26,458 Classified Salaries 52,11 55,382 8,667 16% 55,382 1% 52,11 Classified Hourly 2,761 2,761 5,414 26% 2,761 1% 2,761 Employee Benefits (Non-H&W) 38,85 3,648 3,672 12% 3,648 1% 38,85 Employee Benefits (H&W) 53,785 39,261 3,666 9% 39,261 1% 53,785 Materials and Supplies 1, 1, 1,7 17% 1, 1% 1, Operating Expenses 52,75 52,75 52 % 52,75 1% 2,458 FUND BALANCE TOTAL EXPENDITURES $ 35,99 $ 35,99 $ 28,969 8% $ 35,99 $ 1% $ 3,482 DIFFERENCE $ (49,616) $ (49,616) $ 15, % $ (49,616) $ 1% $ 1 Net Change in Fund Balance $ (49,616) $ (49,616) $ 15, % $ (49,616) $ 1% $ 1 Beginning Balance, July 1 49,615 49,615 49,615 1% 49,615 1% (1) NET FUND BALANCE, JUNE 3 $ (1) $ (1) $ 154,854 $ (1) $ 1% $ Page 45

52 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT HEALTH FEES FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME State Revenue $ 5, $ 5, $ 7 % $ 5, $ 1% $ 5, Local Revenue 315, , ,159 52% 326,318 1,957 13% 315,361 EXPENDITURES TOTAL INCOME $ 32,361 $ 32,361 $ 163,166 51% $ 331,318 $ 1,957 13% $ 32,361 Certificated Salaries $ 89,217 $ 89,217 $ 17,843 2% $ 71,374 $ 17,843 8% $ 89,217 Certificated Salaries Adjunct 56,723 56,723 7,873 14% 61,493 (4,77) 18% 56,723 Classified Salaries 57,277 57,277 14,243 25% 56, % 57,277 Classified Hourly 38,832 32,832 4,543 14% 38,173 (5,341) 116% Employee Benefits (Non-H&W) 4,55 4,55 8,144 2% 32,576 7,974 8% 4,55 Employee Benefits (H&W) 39,241 39,241 8,734 22% 34,934 4,37 89% 39,241 Materials and Supplies 14,323 11, % 36,3 (24,18) 35% 2, Operating Expenses 8,376 1, % 23,974 (13,98) 22% 17,352 FUND BALANCE TOTAL EXPENDITURES $ 344,539 $ 338,54 $ 62,336 18% $ 355,498 $ (16,958) 15% $ 32,361 DIFFERENCE $ (24,178) $ (18,179) $ 1, % $ (24,18) $ (6,1) 133% $ Net Change in Fund Balance $ (24,178) $ (18,179) $ 1, % $ (24,18) $ (6,1) 133% $ Beginning Balance, July 1 24,18 24,18 24,18 1% 24,18 1% NET FUND BALANCE, JUNE 3 $ 2 $ 6,1 $ 125,11 283% $ $ (6,1) % $ Page 46

53 CAPITAL/BOND PROJECT FUNDS

54 CAPITAL / BOND PROJECT FUNDS Funds 36, 42, 44, 45, 46, and 47 The revenues in the Capital Outlay Fund 36 are received from redevelopment agency pass-through funds and capital outlay fees (local revenues) and are to be spent on minor capital projects. Beginning in FY , the District began to receive funding as a result of Proposition 39 the Clean Energy Act. These funds are to be spent on energy-efficiency projects and are recognized as State revenue which is scheduled to sunset in FY ; however, allows for spend-out in FY In November 21, the voters reaffirmed their commitment to the District with the passage of an additional local general obligation bond authorization known as Measure G - 21 in the amount of $268 million. Then again, in November 216, the voters expressed their generosity and commitment to the District with the passage of Measure X, which provided an additional funding authorization of $748 million. The afore-mentioned local general obligation bond programs are governed by Proposition 39, which requires a 55% voter approval threshold and carries the requirement of a citizens bond oversight committee, which provides review described by law and delivers annual reports to the Board of Trustees. Fund 42 has been established to track expenditures related to the Measure G-21 Series B bond program (otherwise known as the technology and scheduled maintenance [or small capital repairs] endowment). Fund 44 has been established to track revenues and expenditures related to the sale of the Series D for the Measure G-21 bond program, which is the final series of the program. Expenses through the first quarter of FY for Measure G 21 projects totaled $3,648,37. Fund 45 has been established to track expenditures related to Measure X Series A and Fund 46 has been established to track expenditures related to Measure X Series A-1 (which are taxable bonds). Expenses through the first quarter of FY for Measure X projects totaled $358,666. Fund 47 has been established as a placeholder to account for the remaining authorization totaling $663,,. Page 47

55 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAPITAL PROJECTS FUND Consolidated ADOPTED ACTUAL YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ 5,313,662 $ 5,313,662 $ 5,313,662 $ 5,313,662 % YTD % OF FY ESTIMATED Saving or (Shortfall) $ 1% $ 6,487, Revenues Other State Income $ 84,8 $ 84,8 $ 74,512 84% $ 84,8 $ 1% $ Capital Outlay Fees 59, 59, 3,137 51% 6,324 1,324 12% 59, Other Local Income 2,91,6 2,91,6 % 2,91,6 1% 2,91,6 5 - Expenses TOTAL REVENUES $ 2,99,68 $ 2,99,68 $ 734,649 25% $ 2,992,4 $ 1,324 1% $ 2,15,6 TOTAL RESOURCES $ 8,34,342 $ 8,34,342 $ 6,48,311 73% $ 8,35,666 $ 1,324 1% $ 8,638,77 State Capital Outlay Projects DW - Energy Efficiency - District Support $ 111,954 $ 111,954 $ % $ 112,17 $ 153 1% $ DW - CCC/IOU Energy Efficiency 84,8 84,8 74,512 84% 84,8 1% Subtotal State Capital Outlay Projects $ 952,34 $ 952,34 $ 74,512 74% $ 952,187 $ 153 1% $ Local Projects Parking Infrastructure $ 4,792 $ 13,242 $ 4,792 36% $ 13,242 $ 1% $ CEM Group II Equipment 793, Surplus Land Development Project 793,81 46,265 6% 793,81 1% 1, 56XXX - Equipment 59, 59, % (59,) % 59, Subtotal Local Projects $ 856,873 $ 865,323 $ 51,57 6% $ 86,323 $ (59,) 93% $ 159, Project Administration - Personnel 3999X - Classified Salaries $ 14,636 $ 14,636 $ 3,645 25% $ 14,636 $ 1% $ 14, X - Classified MSC Salaries 14,171 14,171 3,695 26% 14,171 1% 14, X - Employee Benefits 17,681 17,681 4,782 27% 17,681 1% 19,64 Subtotal Project Administration - Personnel $ 46,488 $ 46,488 $ 12,122 26% $ 46,488 $ 1% $ 47,953 Project Administration - Non - Personnel Program Management Services $ 23,195 $ 23,195 $ 13,191 57% $ 13,191 $ (1,4) 57% $ Subtotal Project Administration - Non - Personnel $ 23,195 $ 23,195 $ 13,191 57% $ 13,191 $ (1,4) 57% $ TOTAL EXPENSES $ 1,878,59 $ 1,887,4 $ 78,882 41% $ 1,818,189 $ (68,851) 96% $ 26,953 Contingency $ 6,425,753 $ 6,417,33 $ % $ $ (6,417,33) % $ 8,431,124 TOTAL REQUIREMENTS $ 8,34,343 $ 8,34,343 $ 78,882 9% $ 1,818,189 $ (6,486,154) 22% $ 8,638,77 Estimated Ending Fund Balance, June 3th $ (1) $ (1) $ 5,267,429 $ 6,487,477 $ 6,487,478 $ Page 48

56 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAPITAL PROJECTS FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED 48 - Revenues Other State Income $ 84,8 $ 84,8 $ 74,512 84% $ 84,8 $ 1% $ Other Local Income 2,91,6 2,91,6 % 2,91,6 1% 2,91,6 5 - Expenses TOTAL REVENUES $ 2,931,68 $ 2,931,68 $ 74,512 24% $ 2,931,68 $ 1% $ 2,91,6 TOTAL RESOURCES $ 2,931,68 $ 2,931,68 $ 74,512 24% $ 2,931,68 $ 1% $ 2,91,6 State Capital Outlay Projects DW - Energy Efficiency - District Support $ 111,954 $ 111,954 $ % $ 112,17 $ 153 1% $ DW - CCC/IOU Energy Efficiency 84,8 84,8 74,512 84% 84,8 1% Subtotal State Capital Outlay Projects $ 952,34 $ 952,34 $ 74,512 74% $ 952,187 $ 153 1% $ Local Projects Parking Infrastructure $ 4,792 $ 13,242 $ 4,792 36% $ 13,242 $ 1% $ CEM Group II Equipment 793, Surplus Land Development Project 793,81 46,265 6% 793,81 1% 1, Subtotal Local Projects $ 797,873 $ 86,323 $ 51,57 6% $ 86,323 $ 1% $ 1, Project Administration - Non - Personnel Program Management Services $ 23,195 $ 23,195 $ 13,191 57% $ 13,191 $ (1,4) 57% $ Subtotal Project Administration - Non - Personnel $ 23,195 $ 23,195 $ 13,191 57% $ 13,191 $ (1,4) 57% $ TOTAL EXPENSES $ 1,773,12 $ 1,781,552 $ 768,76 43% $ 1,771,71 $ (9,851) $ 1, Contingency $ 6,425,753 $ 6,417,33 $ % $ $ (6,417,33) % $ 8,431,124 TOTAL REQUIREMENTS $ 8,198,855 $ 8,198,855 $ 768,76 9% $ 1,771,71 $ (6,427,154) 22% $ 8,531,124 Page 49

57 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAPITAL PROJECTS FUND District Services ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED 48 - Revenues Capital Outlay Fees $ $ $ (25) $ $ $ 5 - Expenses TOTAL REVENUES $ $ $ (25) $ $ $ TOTAL RESOURCES $ $ $ (25) $ $ $ Project Administration - Personnel 3999X - Classified Salaries $ 14,636 $ 14,636 $ 3,645 25% $ 14,636 $ 1% $ 14, X - Classified MSC Salaries 14,171 14,171 3,695 26% 14,171 1% 14, X - Employee Benefits 17,681 17,681 4,782 27% 17,681 1% 19,64 Subtotal Project Administration - Personnel $ 46,488 $ 46,488 $ 12,122 26% $ 46,488 $ 1% $ 47,953 TOTAL EXPENSES $ 46,488 $ 46,488 $ 12,122 26% $ 46,488 $ % $ 47,953 TOTAL REQUIREMENTS $ 46,488 $ 46,488 $ 12,122 26% $ 46,488 $ 1% $ 47,953 Page 5

58 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAPITAL PROJECTS FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED 48 - Revenues Capital Outlay Fees $ 23, $ 36, $ 18,41 51% $ 36,82 $ 82 12% $ 36, 5 - Expenses TOTAL REVENUES $ 23, $ 36, $ 18,41 51% $ 36,82 $ 82 12% $ 36, TOTAL RESOURCES $ 23, $ 36, $ 18,41 51% $ 36,82 $ 82 12% $ 36, Local Projects 56XXX - Equipment $ 23, $ 36, $ % $ $ (36,) % $ 36, Subtotal Local Projects $ 23, $ 36, $ % $ $ (36,) % $ 36, TOTAL EXPENSES $ 23, $ 36, $ % $ $ (36,) % $ 36, TOTAL REQUIREMENTS $ 23, $ 36, $ % $ $ (36,) % $ 36, Page 51

59 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAPITAL PROJECTS FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED 48 - Revenues Capital Outlay Fees $ 36, $ 23, $ 11,752 51% $ 23,54 $ 54 12% $ 23, 5 - Expenses TOTAL REVENUES $ 36, $ 23, $ 11,752 51% $ 23,54 $ 54 12% $ 23, TOTAL RESOURCES $ 36, $ 23, $ 11,752 51% $ 23,54 $ 54 12% $ 23, Local Projects 56XXX - Equipment $ 36, $ 23, $ % $ $ (23,) % $ 23, Subtotal Local Projects $ 36, $ 23, $ % $ $ (23,) % $ 23, TOTAL EXPENSES $ 36, $ 23, $ % $ $ (23,) % $ 23, TOTAL REQUIREMENTS $ 36, $ 23, $ % $ $ (23,) % $ 23, Page 52

60 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE G 21 SERIES B Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ 22,156,575 $ 22,156,575 $ 22,156,575 $ 22,156,575 % OF FY ESTIMATED Saving or (Shortfall) CARRYFORWARD $ $ 22,821, Revenues Interest $ $ $ (347,136) $ 664,697 $ 664,697 $ TOTAL REVENUES $ $ $ (347,136) $ 664,697 $ 664,697 $ TOTAL RESOURCES $ 22,156,575 $ 22,156,575 $ 21,89,439 98% $ 22,821,272 $ 664,697 $ 22,821, Expenses San Jose City College Project List Small Capital Repairs - Facilities Upgrades - SJCC $ 5,468,543 $ 5,468,543 $ % $ $ (5,468,543) % $ 5,468, IT and Tech Equipment - SJCC 5,468,543 5,468,543 % (5,468,543) % 5,468,543 Subtotal San Jose City College Project List $ 1,937,86 $ 1,937,86 $ % $ $ (1,937,86) % $ 1,937,86 Evergreen Valley College Project List Small Capital Repairs - Facilities Upgrades - EVC $ 5,468,541 $ 5,468,541 $ % $ $ (5,468,541) % $ 5,468, IT and Tech Equipment - EVC 5,468,541 5,468,541 % (5,468,541) % 5,468,541 Subtotal Evergreen Valley College Project List $ 1,937,82 $ 1,937,82 $ % $ $ (1,937,82) % $ 1,937,82 TOTAL EXPENSES $ 21,874,168 $ 21,874,168 $ % $ $ (21,874,168) % $ 21,874, Program Wide Catastrophic Contingency $ $ $ $ $ $ 947,14 TOTAL REQUIREMENTS $ 21,874,168 $ 21,874,168 $ % $ $ (21,874,168) % $ 22,821,272 Estimated Ending Fund Balance, June 3th $ 282,47 $ 282,47 $ 21,89,439 $ 22,821,272 $ 22,538,865 $ Page 53

61 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE G 21 SERIES D Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ 26,939,124 $ 26,939,124 $ 26,939,124 1% $ 26,939,124 % OF FY ESTIMATED Saving or (Shortfall) CARRYFORWARD $ 1% $ 48 - Revenues Interest $ $ 118,911 $ % $ 44,87 $ 285,176 34% $ 5 - Expenses TOTAL REVENUES $ $ 118,911 $ % $ 44,87 $ 285,176 34% $ TOTAL RESOURCES $ 26,939,124 $ 27,58,35 $ 26,939,124 1% $ 27,343,211 $ 285,176 11% $ San Jose City College Project List Demolition and Site Preparations for New CTE $ 2,852,148 $ 2,852,148 $ % $ 2,852,148 $ 1% $ Group II Equipment 76, ,54 (24) % 743,776 66,722 11% New Gym Sitework and Auxiliary Buildings 59,88 59,88 13,6 2% 59,88 1% New Maintenance and Operations Building 2,433,62 2,33,62 13,35 6% 2,33,62 1% Theater Accessibility and Entrance Improvements 114,41 114,41 % 114,41 1% San Jose-Evergreen Community College Extension 42,149 42,149 % 42,149 1% New CTE Building 61,421 61,421 % 61,421 1% New Swing Space Project 1,526,635 1,526,635 % 1,526,635 1% SJCC Vehicles 1, 1, % 1, 1% SJECC Extension- Irrigation 135, ,723 % 135,723 1% Parking Lot and Street Repairs - Phase II 15, 15, % 15, 1% Access Control 59,71 59,71 % 59,71 1% Relocate Adaptive PE 141, ,138 % 141,138 1% Roofing Repairs 3,496 3,496 % 3,496 1% Wayfinding, Signage and Site Fencing 867, , ,437 22% 867,161 1% Audio Visual Systems Improvements 26,28 26,28 % 26,28 1% Campus HVAC Equipment & Controls 77,544 77, ,215 37% 77,544 1% Physical Security PH II 1,3,227 1,3,227 77,46 59% 1,3,227 1% AV Improvements Phase II 332, ,897 % 332,897 1% Interior Finishes Upgrades 26,514 26,514 2,935 79% 26,514 1% IT Infrastructure Improvements 537, ,112 42,189 78% 537,112 1% Technology Upgrades 2,379,542 2,379, ,384 6% 2,379,542 1% Election/Legal/EIR/DO Labor 66,722 16,669 25% (66,722) % Subtotal San Jose City College Project List $ 15,697,111 $ 15,334,123 $ 1,998,621 13% $ 15,334,123 $ 1% $ Evergreen Valley College Project List South Campus Development $ 251,225 $ 251,225 $ % $ 251,225 $ 1% $ Roble Demolition - Acacia Alterations 787, ,861 16,533 2% 787,861 1% Campus Site Improvements 9,555 9,555 % 9,555 1% Signage and Wayfinding 4,927 4,927 % 4,927 1% EVC Vehicles 1, % 1, 1% San Felipe Digital Message Sign 63,192 63,192 3,96 49% 63,192 1% Acacia Renovation Phase III 1,145,564 1,145, % 1,145,564 1% Gullo Student Space Repurpose and Renovation 1,9,628 1,9,628 35,33 3% 1,9,628 1% Physical Education Accessibility Improvements 32,927 32,927 3,663 11% 32,927 1% Page 54

62 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE G 21 SERIES D Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED CARRYFORWARD Montgomery Hall Interior Updating 27,737 27,737 27,668 1% 27,737 1% EVC Fieldhouse Repairs 222, ,479 1,63 5% 222,479 1% Small Capital Repairs 122, ,679 21,434 17% 122,679 1% Parking Lot Remediation- Phase II 1,213,542 1,213, ,415 66% 1,213,542 1% EVC Utility Updating & Mapping 37,695 37,695 5,481 15% 37,695 1% Group II Equipment 154, IT Infrastructure Improvements 98, ,238 % 253,238 1% Technology Upgrades 462, ,796 12,877 26% 462,796 1% Subtotal Evergreen Valley College Project List $ 5,888,46 $ 5,988,45 $ 1,339,718 22% $ 5,988,45 $ 1% $ District Services and Districtwide Project List Energy Efficiency - Clean Energy $ 9,726 $ 9,726 $ % $ 9,726 $ 1% $ New District Services Building 118,46 118,46 15,984 14% 118,46 1% Demolition of San Felipe DO and South Bay Academy 2, 2, % 2, 1% Vehicle Replacement 27,423 27,423 27,423 1% 27,423 1% MDF Relocation 38,886 38,886 1,25 3% 38,886 1% Controls Extension Project (Energy Conservation) 8,877 8,877 % 8,877 1% Police Safety Communication Upgrade 425, , % 425,557 1% ADA Transition Plan Assessment 316, ,493 % 316,493 1% Enterprise Resource Planning Conversion 235, ,862 % 235,862 1% Infrastructure Upgrade 345, ,686 % 345,686 1% Subtotal District Services and Districtwide Project List $ 1,87,556 $ 1,87,556 $ 44,725 2% $ 1,87,556 $ 1% $ Project Administration - Personnel Classified Salaries $ 241,157 $ 192,997 $ 61,222 32% $ 244,888 $ 51, % $ Classified Salaries MSC 119, ,178 25,585 21% 12,34 (16,838) 86% Employee Benefits 222,53 182,247 46,451 25% 185,84 3,557 12% Subtotal Project Administration - Personnel $ 582,388 $ 494,422 $ 133,258 27% $ 533,32 $ 38,61 18% $ Project Administration - Non-Personnel Management and Related Costs $ 674,919 $ 1,34,374 $ 97,379 9% $ 1,591,87 $ 557, % $ Election/Legal/EIR/DO Labor and Related 2,7,885 2,88,585 34,669 2% 2,88,585 1% Subtotal Project Administration - Non-Personnel $ 2,682,84 $ 3,122,959 $ 132,48 4% $ 3,68,455 $ 557, % $ TOTAL EXPENSES $ 26,657,95 $ 26,747,15 $ 3,648,37 14% $ 27,343,211 $ 596,16 12% $ TOTAL REQUIREMENTS $ 26,657,95 $ 26,747,15 $ 3,648,37 14% $ 27,343,211 $ 596,16 12% $ Estimated Ending Fund Balance, June 3th $ 281,219 $ 31,93 $ 23,29,754 $ $ (31,93) % $ Page 55

63 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE X 216 SERIES A Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ 37,9,634 $ 37,916,926 $ 37,916,926 1% $ 37,916,926 % OF FY ESTIMATED Saving or (Shortfall) CARRYFORWARD $ 1% $ 29,413, Revenues Interest $ $ $ $ 275, $ 275, $ 5 - Expenses TOTAL REVENUES $ $ $ $ 275, $ 275, $ TOTAL RESOURCES $ 37,9,634 $ 37,916,926 $ 37,916,926 $ 38,191,926 $ 275, $ 29,413,381 San Jose City College Project List Demolition and Site Preparations for New CTE $ 1,, $ 1,, $ % $ 1,, $ 1% $ Group II Equipment 1,125, 1,125, % 281,25 (843,75) 25% 843, New Maintenance and Operations Building 7,764,79 7,49,39 % 1,872,577 (5,617,732) 25% 5,617, Theater Accessibility and Entrance Improvements 1,4,75 1,4,75 % (1,4,75) % 1,4, New CTE Building 2,92, 2,92, % (2,92,) % 2,92, New Swing Space Project 2,4, 2,4, % (2,4,) % 2,4, Small Capital Repairs 947, ,873 % 236,968 (71,95) 25% 71, Door Hardware Upgrades 1,2, 1,2, % (1,2,) % 1,2, Restroom Fixtures & Plumbing Upgrades 5, 5, % (5,) % 5, CTE Improvements 353, ,287 % 88,322 (264,965) 25% 264, IT Infrastructure Improvements 1,464,839 1,464,839 % (1,464,839) % 1,464, Election/Legal/EIR/DO Labor 33,361 8,274 25% (33,361) % 68,97 Subtotal San Jose City College Project List $ 21,75,783 $ 2,835,374 $ 8,274 % $ 3,479,117 $ (17,356,257) 17% $ 17,391,867 Evergreen Valley College Project List Gullo Student Space Repurpose and Renovation $ 485,1 $ 485,1 $ 1,35 % $ 485,1 $ 1% $ Physical Education Accessibility Improvements 5, 1,73,77 % (1,73,77) % 1,73, EVC Fieldhouse Repairs 7, 7, % (7,) % 7, Student Services Center 1,325, 1,325, % 662,5 (662,5) 5% 662, Language Arts Building 725, 725, % 725, 1% Small Capital Repairs 1,639,57 1,639,57 % (1,639,57) % 1,639, Parking Lot Remediation- Phase II 2,473,776 2,473, % 1,236,888 (1,236,888) 5% 1,236, Campus-wide Storm Water Pollution Prevention Plan 1,, 5, % (5,) % 5, Parking Lot Remediation- Phase III 5, % (5,) % 5, EVC Utility Updating & Mapping 277,35 277,35 % (277,35) % 277, Group II Equipment 5, 333,535 % (333,535) % 333, IT Infrastructure Improvements 75, 1,666,465 % (1,666,465) % 1,666, Technology Upgrades 17,43 17,43 % 17,43 1% Subtotal Evergreen Valley College Project List $ 1,393,91 $ 11,716,861 $ 1,66 % $ 3,126,891 $ (8,589,97) 27% $ 8,589,97 District Office and Districtwide Project List Demolition of San Felipe District Office and South Bay Acade $ 1,45, $ 1,45, $ % $ 75, $ (7,) 52% $ District Services Furniture & Equipment 5, 5, % 1, (4,) 2% 4, Vehicle Replacement 4, 4, % 4, 1% Technology and Security 1,, 1,, % (1,,) % 1,, Page 56

64 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE X 216 SERIES A Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Saving or (Shortfall) % OF FY ESTIMATED CARRYFORWARD District Services Printing & Digital Imaging 3, 3, % 3, 1% District Services Computer Replacement 3, 3, % 1, (2,) 33% 2, District Services Network Storage/Servers 75, 75, % (75,) % 75, District Services Network Monitoring Appliances 5, 5, % 5, 1% Subtotal District Office and Districtwide Project List $ 4,39, $ 4,39, $ % $ 1,34, $ (3,5,) 31% $ 2,35, Project Administration - Personnel Classified Salaries $ 164,592 $ 147,15 $ 2,594 14% $ 82,376 $ (64,774) 56% $ 35, Classified Salaries MSC 197, ,695 23,532 12% 94,128 (13,567) 48% 38, Employee Benefits 218,828 22,913 22,88 11% 91,52 (111,393) 45% 422,238 Subtotal Project Administration - Personnel $ 581,95 $ 547,758 $ 67,6 12% $ 268,24 $ (279,734) 49% $ 1,81,544 Project Administration - Non-Personnel Management and Related Costs $ 1,131,659 $ 831,659 $ 156,511 19% $ 536,117 $ (295,542) 64% $ Election/Legal/EIR/DO Labor and Related 282, ,335 7,99 3% 28,396 (253,939) 1% Subtotal Project Administration - Non-Personnel $ 1,413,994 $ 1,113,994 $ 163,61 15% $ 564,513 $ (549,481) 51% $ TOTAL EXPENSES $ 37,853,963 $ 38,63,987 $ 24,496 1% $ 8,778,545 $ (29,825,442) 23% $ 29,413,381 TOTAL REQUIREMENTS $ 37,853,963 $ 38,63,987 $ 24,496 1% $ 8,778,545 $ (29,825,442) 23% $ 29,413,381 Estimated Ending Fund Balance, June 3th $ 46,671 $ (687,61) $ 37,676,43 $ 29,413,381 $ 3,1,442 $ Page 57

65 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE X 216 SERIES A-1 Consolidated ADOPTED ACTUAL YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ 46,37,942 $ 45,38,179 $ 45,38,179 1% $ 45,38,179 % YTD % OF FY ESTIMATED Saving or (Shortfall) CARRYFORWARD $ 1% $ 39,37, Revenues Sale of Bonds 62,594 62,594 62, Expenses TOTAL REVENUES $ $ $ 62,594 $ 62,594 $ 62,594 $ TOTAL RESOURCES $ 46,37,942 $ 45,38,179 $ 45,982,773 11% $ 45,982,773 $ 62,594 11% $ 39,37,223 San Jose City College Project List Property Acquisition $ 9,984,57 $ 9,984,57 $ 175 % $ 5, $ (9,979,57) % $ 9,979,57 Subtotal San Jose City College Project List $ 9,984,57 $ 9,984,57 $ 175 % $ 5, $ (9,979,57) % $ 9,979,57 Evergreen Valley College Project List Physical Education Accessibility Improvements $ 6,998,23 $ $ $ $ $ Kinesiology, Physical Education and Aquatics (Bldg. #3) 6,998,23 7 % (6,998,23) % 6,998,23 Subtotal Evergreen Valley College Project List $ 6,998,23 $ 6,998,23 $ 7 % $ $ (6,998,23) % $ 6,998,23 District and District-Wide Projects List Ground Lease Debt Relief (15+ years) $ 8,1, $ 8,1, $ 117,925 1% $ 77,55 $ (7,392,45) 9% $ 7,392, Technology and Security 2,, 2,, % 5,, (15,,) 25% 15,, Subtotal District and District-Wide Projects List $ 28,1, $ 28,1, $ 117,925 % $ 5,77,55 $ (22,392,45) 2% $ 22,392,45 Project Administration - Non-Personnel Management and Related Costs $ 45, $ 45, $ % $ 45, $ 1% $ Election/Legal/EIR/DO Labor and Related 45, 45, % 45, 1% Subtotal Project Administration - Non-Personnel $ 9, $ 9, $ % $ 9, $ 1% $ TOTAL EXPENSES $ 45,982,773 $ 45,982,773 $ 118,17 % $ 6,612,55 $ (39,37,223) 14% $ 39,37,223 TOTAL REQUIREMENTS $ 45,982,773 $ 45,982,773 $ 118,17 % $ 6,612,55 $ (39,37,223) 14% $ 39,37,223 Estimated Ending Fund Balance, June 3th $ 55,169 $ (62,594) $ 45,864, % $ 39,37,223 $ 39,972, % $ Page 58

66 FY QUARTERLY REPORT - Quarter Ended 9/3/ GENERAL OBLIGATION BOND - MEASURE X 216 SERIES B Consolidated ADOPTED ACTUAL YTD ESTIMATED TOTAL June 3, 219 Beginning Fund Balance, July 1st $ $ $ $ % YTD Saving or (Shortfall) % OF FY ESTIMATED CARRYFORWARD $ $ 48 - Revenues Future Sale of Bonds $ 663,, $ 663,, $ % $ $ (663,,) % $ 663,, 5 - Expenses TOTAL REVENUES $ 663,, $ 663,, $ % $ $ (663,,) % $ 663,, TOTAL RESOURCES $ 663,, $ 663,, $ % $ $ (663,,) % $ 663,, San Jose City College Project List Group II Equipment $ 2,26,934 $ 2,26,934 $ % $ $ (2,26,934) % $ 2,26, New Maintenance and Operations Building 651,514 1,325,284 % (1,325,284) % 1,325, Theater Accessibility and Entrance Improvements 2,, 2,, % (2,,) % 2,, New CTE Building 68,586,512 68,586,512 % (68,586,512) % 68,586, Campus Contingency - San Jose City 29,594,596 29,594,596 % (29,594,596) % 29,594, Small Capital Repairs 3,899,288 3,899,288 % (3,899,288) % 3,899, Door Hardware Upgrades 8, 8, % (8,) % 8, Subtotal San Jose City College Project List $ 287,792,844 $ 288,466,614 $ % $ $ (288,466,614) % $ 288,466,614 Evergreen Valley College Project List Student Services Center $ 63,675, $ 63,675, $ % $ $ (63,675,) % $ 63,675, Language Arts Building 46,775, 46,775, % (46,775,) % 46,775, Kinesiology, Physical Education and Aquatics (Bldg. #3) 6,, 6,, % (6,,) % 6,, Campus Contingency - Evergreen 121,86,762 12,412,992 % (12,412,992) % 12,412, Campus-wide Storm Water Pollution Prevention Plan 1,, 1,5, % (1,5,) % 1,5, Parking Lot Remediation- Phase III 2,, 1,5, % (1,5,) % 1,5, Group II Equipment 6, 6, % (6,) % 6, IT Infrastructure Improvements 2,, 2,, % (2,,) % 2,, Subtotal Evergreen Valley College Project List $ 297,136,762 $ 296,462,992 $ % $ $ (296,462,992) % $ 296,462,992 District and District-Wide Projects List Demolition of San Felipe DO and South Bay Academy $ 2,35, $ 2,35, $ % $ $ (2,35,) % $ 2,35, District & Districtowide Contingency 1,12,395 1,12,395 % (1,12,395) % 1,12, Program Contingency 11,6, 11,6, % (11,6,) % 11,6, Technology and Security 48,, 48,, % (48,,) % 48,, Subtotal District and District-Wide Projects List $ 72,7,395 $ 72,7,395 $ % $ $ (72,7,395) % $ 72,7,395 Project Administration - Non-Personnel Management and Related Costs $ 3,, $ 3,, $ % $ $ (3,,) % $ 3,, Election/Legal/EIR/DO Labor and Related 3,, 3,, % (3,,) % 3,, Subtotal Project Administration - Non-Personnel $ 6,, $ 6,, $ % $ $ (6,,) % $ 6,, TOTAL EXPENSES $ 663,,1 $ 663,,1 $ % $ $ (663,,1) % $ 663,,1 TOTAL REQUIREMENTS $ 663,,1 $ 663,,1 $ % $ $ (663,,1) % $ 663,,1 Estimated Ending Fund Balance, June 3th $ (1) $ (1) $ % $ $ 1 % $ (1) Page 59

67 SPECIAL REVENUE FUNDS

68 SPECIAL REVENUE FUNDS Cafeteria Fund 7 The Cafeteria Fund includes commission from food services vendors and costs associated with support of the food services operations at the colleges. Child Development Fund 72 The Child Development Fund represents the operation of the San Jose City College s Child Development Center, which was closed beginning FY The Child Development Fund was augmented by the Unrestricted General Fund 1 to support operations in FY by $211,92. This, coupled with the condition of the facility prompted the closure. Beginning in FY revenues and expenditures primarily represented a pass-through to a third-party to continue to provide services since the center s closure. In the recent years the revenues received have been returned to the State pending SJCC s ability to partner with a third-party or to re-establish a center on campus to provide these crucial services. In FY through FY , San Jose City College elected to exercise the ability to transfer funding from one categorical program to another (known as flexibility) by transferring $34,38 from the Childcare Tax Bailout Program to supplement the Disabled Student Program (DSPS). Page 6

69 FY QUARTERLY REPORT - Quarter Ended 9/3/ CAFETERIA FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 75, $ 75, $ 34,867 46% $ 78,637 $ 3,637 15% $ 75, EXPENDITURES TOTAL INCOME $ 75, $ 75, $ 34,867 46% $ 78,637 $ 3,637 15% $ 75, Certificated Salaries $ 32,829 $ 32,829 $ 7,912 24% $ 31,648 $ 1,181 96% $ 32,829 Employee Benefits (Non-H&W) 8,992 8,992 2,64 23% 8, % 9,891 Employee Benefits (H&W) 19,654 19,654 3,872 2% 15,488 4,166 79% 2,757 Materials and Supplies 2,5 2, % 964 1,536 39% 2,5 Operating Expenses 26,21 31,1 3,655 12% 14,62 16,381 47% 9,23 Contingency 25,127 2,327 % 2,327 % 47,964 FUND BALANCE TOTAL EXPENDITURES $ 115,33 $ 115,33 $ 17,744 15% $ 7,976 $ 44,327 62% $ 122,964 DIFFERENCE $ (4,33) $ (4,33) $ 17,123-42% $ 7,661 $ 47,964-19% $ (47,964) Net Change in Fund Balance $ (4,33) $ (4,33) $ 17,123-42% $ 7,661 $ 47,964-19% $ (47,964) Beginning Balance, July 1 4,33 4,33 4,33 1% 4,33 1% 47,964 NET FUND BALANCE, JUNE 3 $ $ $ 57,426 $ 47,964 $ 47,964 $ Page 61

70 FY QUARTERLY REPORT - Quarter Ended 9/3/ CHILD DEVELOPMENT San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME State Revenue $ 483,434 $ 483,434 $ 12,859 25% $ 241,717 $ (241,717) 5% $ 483,434 EXPENDITURES TOTAL INCOME $ 483,434 $ 483,434 $ 12,859 25% $ 241,717 $ (241,717) 5% $ 483,434 Operating Expenses $ 483,434 $ 483,434 $ % $ 241,717 $ 241,717 5% $ 483,434 FUND BALANCE TOTAL EXPENDITURES $ 483,434 $ 483,434 $ % $ 241,717 $ 241,717 5% $ 483,434 DIFFERENCE $ $ $ 12,859 $ $ $ Net Change in Fund Balance $ $ $ 12,859 $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ 12,859 $ $ $ Page 62

71 INTERNAL SERVICE FUND

72 INTERNAL SERVICE FUND Self-Insurance Fund 61 The Self-Insurance Fund allows the District to pay the costs associated with dental and vision benefits for active employees and retirees. For active employees, the fund is reimbursed on a monthly basis from other funds as payroll is posted to the general ledger. For retirees, the fund is reimbursed quarterly by the retirees. Page 63

73 FY QUARTERLY REPORT - Quarter Ended 9/3/ SELF INSURANCE Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 1,25, $ 1,25, $ 277,683 22% $ 1,24, $ (1,) 99% $ 1,25, EXPENDITURES TOTAL INCOME $ 1,25, $ 1,25, $ 277,683 22% $ 1,24, $ (1,) 99% $ 1,25, Operating Expenses $ 1,25, $ 1,25, $ 166,78 13% $ 1,24, $ 1, 99% $ 1,25, FUND BALANCE TOTAL EXPENDITURES $ 1,25, $ 1,25, $ 166,78 13% $ 1,24, $ 1, 99% $ 1,25, DIFFERENCE $ $ $ 111,65 $ $ $ Net Change in Fund Balance $ $ $ 111,65 $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ 111,65 $ $ $ Page 64

74 FIDUCIARY FUNDS

75 FIDUCIARY FUNDS Financial Aid Fund 48 The Financial Aid Fund tracks the District s disbursements associated with financial aid. The fund is reimbursed by the Federal and State governments as disbursements are made. As of September 3, 218, San Jose City College disbursed $1,313,464 in financial aid (a decrease from the $1,785,238 disbursed during the same period last fiscal year) and Evergreen Valley College disbursed $2,849,893 in financial aid (also a decrease from the $3,15,294 disbursed during the same period last year). Programs associated with this fund are as follows: Federal State Pell SEOG Direct Loans Cal Grant Scholarship Fund 96 The Scholarship Fund tracks the disbursements associated with student scholarships. See below for the historical disbursements since the establishment of this Fund in FY : San Jose City College Evergreen Valley College Total FY $187,994 $144,39 $332,33 FY $176,455 $114,266 $29,721 FY $145,328 $127,75 $273,33 FY $184,616 $143,565 $328,181 FY $168,666 $159,795 $328,461 FY $187,593 $177,11 $364,64 FY (through the 1 st Qtr.) $58,321 $69,224 $127,545 Page 65

76 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT FINANCIAL AID FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Federal Revenue $ 24,491,257 $ 24,491,257 $ 3,989,828 16% $ 24,491,257 $ 1% $ 24,491,257 State Revenue 1,1,45 1,1,45 79,337 64% 1,1,45 1% 1,1,45 SUBTOTAL REVENUE $ 25,591,77 $ 25,591,77 $ 4,699,165 18% $ 25,591,77 $ 1% $ 25,591,77 Transfers-In (From Fund 1) 87,564 87,564 % 87,564 1% 87,564 EXPENDITURES TOTAL INCOME $ 25,679,271 $ 25,679,271 $ 4,699,165 18% $ 25,679,271 $ 1% $ 25,679,271 Classified Salaries $ 51,859 $ 51,859 $ % $ 51,859 $ 1% $ 51,859 Other Outgo 25,627,412 25,627,412 4,163,357 16% 25,627,412 1% 25,627,412 FUND BALANCE TOTAL EXPENDITURES $ 25,679,271 $ 25,679,271 $ 4,163,357 16% $ 25,679,271 $ 1% $ 25,679,271 DIFFERENCE $ $ $ 535,88 $ $ $ Net Change in Fund Balance $ $ $ 535,88 $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ 535,88 $ $ $ Page 66

77 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT FINANCIAL AID FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Federal Revenue $ 1,763, $ 1,763, $ 1,37,719 12% $ 1,763, $ 1% $ 1,763, State Revenue 339,1 339,1 217,224 64% 339,1 1% 339,1 EXPENDITURES TOTAL INCOME $ 11,12,1 $ 11,12,1 $ 1,524,943 14% $ 11,12,1 $ 1% $ 11,12,1 Classified Salaries $ 27,483 $ 27,483 $ % $ 27,483 $ 1% $ 27,483 Other Outgo 11,74,617 11,74,617 1,313,464 12% 11,74,617 1% 11,74,617 TOTAL EXPENDITURES $ 11,12,1 $ 11,12,1 $ 1,313,464 12% $ 11,12,1 $ 1% $ 11,12,1 DIFFERENCE $ $ $ 211,479 $ $ $ Page 67

78 FY QUARTERLY REPORT - Quarter Ended 9/3/ STUDENT FINANCIAL AID FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Federal Revenue $ 13,728,257 $ 13,728,257 $ 2,682,19 2% $ 13,728,257 $ 1% $ 13,728,257 State Revenue 761,35 761,35 492,113 65% 761,35 1% 761,35 SUBTOTAL REVENUE $ 14,489,67 $ 14,489,67 $ 3,174,222 22% $ 14,489,67 $ 1% $ 14,489,67 Transfers-In (From Fund 1) 87,564 87,564 % 87,564 1% 87,564 EXPENDITURES TOTAL INCOME $ 14,577,171 $ 14,577,171 $ 3,174,222 22% $ 14,577,171 $ 1% $ 14,577,171 Classified Salaries $ 24,376 $ 24,376 $ % $ 24,376 $ 1% $ 24,376 Other Outgo 14,552,795 14,552,795 2,849,893 2% 14,552,795 1% 14,552,795 TOTAL EXPENDITURES $ 14,577,171 $ 14,577,171 $ 2,849,893 2% $ 14,577,171 $ 1% $ 14,577,171 DIFFERENCE $ $ $ 324,329 $ $ $ Page 68

79 FY QUARTERLY REPORT - Quarter Ended 9/3/ SCHOLARSHIP AND LOAN AGENCY FUND Consolidated ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 386, $ 386, $ 164,46 42% $ 386, $ 1% $ 386, EXPENDITURES TOTAL INCOME $ 386, $ 386, $ 164,46 42% $ 386, $ 1% $ 386, Other Outgo $ 386, $ 386, $ 127,545 33% $ 386, $ 1% $ 386, FUND BALANCE TOTAL EXPENDITURES $ 386, $ 386, $ 127,545 33% $ 386, $ 1% $ 386, DIFFERENCE $ $ $ 36,51 $ $ $ Net Change in Fund Balance $ $ $ 36,51 $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ 36,51 $ $ $ Page 69

80 FY QUARTERLY REPORT - Quarter Ended 9/3/ SCHOLARSHIP AND LOAN AGENCY FUND San Jose City College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 22, $ 22, $ 85,572 39% $ 22, $ 1% $ 22, EXPENDITURES TOTAL INCOME $ 22, $ 22, $ 85,572 39% $ 22, $ 1% $ 22, Other Outgo $ 22, $ 22, $ 58,321 27% $ 22, $ 1% $ 22, TOTAL EXPENDITURES $ 22, $ 22, $ 58,321 27% $ 22, $ 1% $ 22, DIFFERENCE $ $ $ 27,251 $ $ $ Page 7

81 FY QUARTERLY REPORT - Quarter Ended 9/3/ SCHOLARSHIP AND LOAN AGENCY FUND Evergreen Valley College ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 166, $ 166, $ 78,474 47% $ 166, $ 1% $ 166, EXPENDITURES TOTAL INCOME $ 166, $ 166, $ 78,474 47% $ 166, $ 1% $ 166, Other Outgo $ 166, $ 166, $ 69,224 42% $ 166, $ 1% $ 166, TOTAL EXPENDITURES $ 166, $ 166, $ 69,224 42% $ 166, $ 1% $ 166, DIFFERENCE $ $ $ 9,25 $ $ $ Page 71

82 OPEB-RELATED FUNDS

83 OPEB-RELATED FUNDS OPEB Trust Fund 75 The OPEB Trust Fund was established after the sale of OPEB Bonds to fund the GASB 43/45 Actuarial Valuation of Post-retirement Employee Benefits estimated at $47,719,5 at June 3, 27. The closing of the District s OPEB Bond was May 14, 29, with an expense rate fixed at 4.62% with a swap rate at the end of the third year at 4.239%. In May 212, the District refinanced the OPEB bonds locking in an all-in interest rate of 5.239% for 15 years. The operating expenditures of $56,461 represent fees associated with Benefit Trust as the Discretionary Trustee for asset and fiduciary management and investment policy development, and to Keenan as Program Coordinator for the District. Due to fluctuations within the market, earnings through the first quarter are $831,79, which represent 21% of the anticipated annual earnings. Retiree Benefit Fund 81 The Retiree Benefit Fund was established to record land lease payments from the Evergreen Marketplace II Retail Development and to begin accumulating resources to offset the long-term retiree medical benefit liability. Once the OPEB Bonds were sold and the Trust Fund was established, this fund was used to accept the transfer in from the OPEB Trust Fund 75 to pay the monthly retiree medical benefits. Fund 81 is also currently used to fund the debt service payments for the OPEB Bonds from the accumulated fund balance. Long-Term OPEB Debt Fund 85 The Long-Term OPEB Debt Fund pays the debt service to the OPEB bondholders. The Unrestricted General Fund 1 was required as anticipated to start making significant transfers into this fund beginning in FY to support this on-going debt service. In FY this transfer is anticipated to be $1,864,975. This is well below the anticipated cost of retiree medical benefits of $4,142,926, which the Unrestricted General Fund 1 would be required to pay if not for the OPEB Trust Fund. Page 72

84 OPEB BOND FLOW CHART Flow Chart Illustrating Relationships Between Funds Fund 75 - OPEB Trust Fund - Sell Bonds in May 29 and deposit Bond proceeds generating long-term debt over 35 years. Fund 1 - General Fund -Interfund transfer out to Fund 85 for debt service payment beginning March Receive monthly interest income from Bond. - Receive monthly dividend income from Bond. - Pay monthly bank fees. - Pay consultant fees associated with Bond Administration as needed. -Interfund transfer out to Fund 81 to reimburse District for the cost of retiree medical benefits. Fund 81 - Retiree Benefit Fund -Interfund transfer in from Fund 75 to pay the monthly retiree medical benefits. -Record land lease income from the retail center (less $25k for Student Success Enhancement Fund 14). -Interfund transfer out to Fund 85 for debt service payment. Fund 85 - Long Term Debt - OPEB -Pays debt service. -Interfund transfer in from Fund 1 and 81 to cover debt service payment. Estimated Debt Schedule: Fiscal Capitalized Total Year Interest Fund Fund 81 Fund 1 Debt Service * $ 3,535,415 $ 5,374,358 $ 2,715,464 $ 11,625, * - 2,94,161 9,423,36 12,327, ,782 1,888,34 2,482, ,782 1,879,216 2,472, ,782 1,883,76 2,477, ,782 2,65,74 2,659, ,782 2,151,748 2,745, * - 3,433, 11,682,224 15,115, * - 3,433, 14,37,813 17,74, * - 3,966,7 17,227,338 21,194, * - 4,58,455 2,983,243 25,563,698 $ 3,535,415 $ 26,66,584 $ 86,28,12 $ 116,44,119 * Five-Year Increments Page 73

85 FY QUARTERLY REPORT - Quarter Ended 9/3/ OPEB TRUST FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 3,971,14 $ 3,971,14 $ 831,79 21% $ 3,971,14 $ 1% $ 4,29,48 EXPENDITURES TOTAL INCOME $ 3,971,14 $ 3,971,14 $ 831,79 21% $ 3,971,14 $ 1% $ 4,29,48 Operating Expenses $ 249,462 $ 249,462 $ 56,461 23% $ 249,462 $ 1% $ 266,924 SUBTOTAL EXPENDITURES $ 249,462 $ 249,462 $ 56,461 23% $ 249,462 $ 1% $ 266,924 Transfers-Out (To Fund 81) 4,142,926 4,142, ,526 21% 4,142,926 1% 4,432,931 FUND BALANCE TOTAL EXPENDITURES $ 4,392,388 $ 4,392,388 $ 928,987 21% $ 4,392,388 $ 1% $ 4,699,855 DIFFERENCE $ (421,248) $ (421,248) $ (97,98) 23% $ (421,248) $ 1% $ (49,447) Net Change in Fund Balance $ (421,248) $ (421,248) $ (97,98) 23% $ (421,248) $ 1% $ (49,447) Beginning Balance, July 1 44,997,974 44,997,974 44,997,974 1% 44,997,974 1% 44,576,726 NET FUND BALANCE, JUNE 3 $ 44,576,726 $ 44,576,726 $ 44,9,66 11% $ 44,576,726 $ 1% $ 44,86,279 Page 74

86 FY QUARTERLY REPORT - Quarter Ended 9/3/ RETIREE BENEFIT FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Local Revenue $ 593,782 $ 593,782 $ 129,696 22% $ 593,782 $ 1% $ 593,782 SUBTOTAL REVENUE $ 593,782 $ 593,782 $ 129,696 22% $ 593,782 $ 1% $ 593,782 Transfers-In (From Fund 75) 4,142,926 4,142, ,526 21% 4,142,926 1% 4,432,931 EXPENDITURES TOTAL INCOME $ 4,736,78 $ 4,736,78 $ 1,2,222 21% $ 4,736,78 $ 1% $ 5,26,713 Employee Benefits (H&W) $ 4,142,926 $ 4,142,926 $ 872,526 21% $ 4,142,926 $ 1% $ 4,432,931 SUBTOTAL EXPENDITURES $ 4,142,926 $ 4,142,926 $ 872,526 21% $ 4,142,926 $ 1% $ 4,432,931 Transfers-Out (To Fund 85) 593, , ,696 22% 593,782 1% 593,782 FUND BALANCE TOTAL EXPENDITURES $ 4,736,78 $ 4,736,78 $ 1,2,222 21% $ 4,736,78 $ 1% $ 5,26,713 DIFFERENCE $ $ $ $ $ $ Net Change in Fund Balance $ $ $ $ $ $ Beginning Balance, July 1 NET FUND BALANCE, JUNE 3 $ $ $ $ $ $ Page 75

87 FY QUARTERLY REPORT - Quarter Ended 9/3/ LONG TERM DEBT OPEB FUND Districtwide ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY ESTIMATED INCOME Transfers-In (From Funds 1 & 81) $ 2,477,542 $ 2,477,542 $ 619,498 25% $ 2,458,757 $ (18,785) 99% $ 2,482,86 EXPENDITURES TOTAL INCOME $ 2,477,542 $ 2,477,542 $ 619,498 25% $ 2,458,757 $ (18,785) 99% $ 2,482,86 Other Outgo $ 2,477,542 $ 2,477,542 $ 632,56 26% $ 2,477,542 $ 1% $ 2,482,86 FUND BALANCE TOTAL EXPENDITURES $ 2,477,542 $ 2,477,542 $ 632,56 26% $ 2,477,542 $ 1% $ 2,482,86 DIFFERENCE $ $ $ (13,8) $ (18,785) $ (18,785) $ Net Change in Fund Balance $ $ $ (13,8) $ (18,785) $ (18,785) $ Beginning Balance, July 1 18,785 18,785 18,785 1% 18,785 1% NET FUND BALANCE, JUNE 3 $ 18,785 $ 18,785 $ 5,777 31% $ $ (18,785) % $ Page 76

88 APPENDICES

89 ASSUMPTIONS FY ADOPTED FY FIRST QUARTER FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS REVENUES STATE APPORTIONMENT INFLATION FACTOR 2.71% 2.71% 2.57% 2.67% 3.42% GROWTH (WORKLOAD REDUCTION) 4.99% 4.99% 1.% 1.% 1.% DEFICIT FACTOR.%.%.%.%.% BASE ALLOCATION.% 7.29%.%.%.% PROPERTY TAX GROWTH 4.39% 3.33% 3.5% 3.5% 3.5% ENROLLMENT FEE RESIDENT $ 46 $ 46 $ 46 $ 46 $ 46 NON-RESIDENT $ 233 $ 233 $ 233 $ 233 $ 233 PARKING FEE TERM $ 45 $ 45 $ 45 $ 45 $ 45 DAILY $ 3 $ 3 $ 3 $ 3 $ 3 TRANSPORTATION $6.5/11 $6.5/11 $6.5/11 $6.5/11 $6.5/11 HEALTH FEE $ 2 $ 2 $ 2 $ 2 $ 2 LOTTERY INCOME/AVG. DAILY FTES $ 151 $ 151 $ 151 $ 151 $ 151 Page 77

90 ASSUMPTIONS FY ADOPTED FY FIRST QUARTER FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS EXPENDITURES STEP AND COLUMN INCREASE CERTIFICATED N/A N/A.9%.9%.9% CLASSIFIED N/A N/A.7%.7%.7% ADJUNCT BASE ADJUSTMENT 1.% 1.% 1.% 1.% 1.% VACANT POSITIONS (DEFAULT) FACULTY CLASSIFICATION VALUE CLASSIFIED CLASSIFICATION MEDICAL AVERAGE COST OF ADJUNCT FACULTY CLASSIFICATION VALUE (SALARY & STATUTORY BENEFITS Column III, Step 6 Column III, Step 6 Column III, Step 6 Column III, Step 6 Column III, Step 6 $ 88,31 $ 88,31 $ 88,31 $ 88,31 $ 88,31 Step 1 of Range Step 1 of Range Step 1 of Range Blue Cross Blue Cross Blue Cross Two Party Two Party Two Party Step 1 of Range Blue Cross Two Party Step 1 of Range Blue Cross Two Party Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 Column IV, Step 7 $ 62,674 $ 62,674 $ 62,674 $ 62,674 $ 62,674 COST OF LIVING ADJUSTMENT CERTIFICATED SALARIES - FULL TIME.%.%.%.%.% CERTIFICATED SALARIES - PART TIME.%.%.%.%.% CLASSIFIED SALARIES.%.%.%.%.% MANAGEMENT SALARIES.%.%.%.%.% EXECUTIVE SALARIES.%.%.%.%.% Page 78

91 ASSUMPTIONS FY ADOPTED FY FIRST QUARTER FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS FY ESTIMATED ASSUMPTIONS EXPENDITURES (CONTINUED) HEALTH AND WELFARE PREMIUMS (CHANGE) BLUE CROSS 8.84% 8.84% 5.9% 5.9% 5.9% KAISER 15.5% 15.5% 5.5% 5.5% 5.5% DENTAL.6%.6% 5.% 5.% 5.% VISION 48.5% 48.5% 3.% 3.% 3.% EMPLOYEE ASSISTANCE PROGRAM -1.% -1.%.%.%.% LONG TERM DISABILITY.%.%.%.%.% LIFE INSURANCE.%.%.%.%.% STATUTORY EMPLOYEE BENEFITS (RATES) STRS 16.28% 16.28% 18.13% 19.1% 18.6% PERS 18.6% 18.6% 2.8% 23.5% 24.6% SOCIAL SECURITY 6.2% 6.2% 6.2% 6.2% 6.2% MEDICARE 1.45% 1.45% 1.45% 1.45% 1.45% UNEMPLOYMENT INSURANCE.2%.2%.2%.2%.2% WORKERS' COMPENSATION 1.48% 1.48% 1.48% 1.48% 1.48% DISCOUNT FACTOR 1.76% 1.76% 1.76% 1.76% 1.76% HIGH IMPACT PROGRAMS $ 3, $ 3, $ 3, $ 3, $ 3, ACA CADILLAC TAX $ $ $ $ $ 1,667,899 Page 79

92 ESTIMATED FUND BALANCES FY Fund Description UNRESTRICTED GENERAL FUNDS 1 - General Fund Ending Fund Balance Beginning Fund Balance Total Revenue Funds Available Total Expenditures Ending Fund Balance 15,37,16 124,668, ,975,95 12,778,39 3,89,76 19,197, Financial Stabilization Fund 1,25, 1,25, 1,25, 14 - Student Success Enhancemet Fund 15, 33, 48, 25, 455, 15 - Facility Rental 1,17,916 71,46 1,817,962 1,42,22 775,76 RESTRICTED GENERAL FUNDS 11 - Parking 16 - Community College Center for Economic Mobility 17 - Categorical/Grants 18 - Student Health Fees Total General Funds OTHER FUNDS 36 - Capital Projects Fund 42 - GO Bond - Measure G 21 - B 43 - GO Bond - Measure G 21 - C 44 - GO Bond - Measure G 21 - D 45 - GO Bond - Measure X A 46 - GO Bond - Measure X A GO Bond - Measure X B 48 - Federal Financial Asst Self-Insurance 7 - Cafeteria 72 - Child Development 75 - OPEB Trust Fund 81 - Retiree Benefits Fund 85 - L/T Debt OPEB Fund 96 - Scholarship & Loan Agency Total Other Funds GRAND TOTAL 1,55,797 1,55,797 1,55,797 99,614 1,83,61 1,93,215 1,89,65 13,15 26,916 36,339,44 36,365,96 36,339,44 26,916 73, ,81 75,596 75,597 (1) 18,15, ,34,88 184,49, ,33,744 21,718,691 5,313,662 2,992,4 8,35,666 1,818,189 6,487,477 22,156, ,697 22,821,272 22,821,272 26,939,124 44,87 27,343,211 27,343,211 37,916, , 38,191,926 8,778,545 29,413,381 45,38,179 62,594 45,982,773 6,612,55 39,37,223 25,679,271 25,679,271 25,679,271 1,24, 1,24, 1,24, 4,33 78, ,94 7,976 47, , , ,717 44,997,974 3,971,14 48,969,114 4,392,388 44,576,726 4,736,78 4,736,78 4,736,78 18,785 2,458,757 2,477,542 2,477, , 386, 386, 182,763,528 43,73, ,494,14 83,777,97 142,717,43 2,778,875 29,764,7 41,543, ,17, ,435,734 Page 8

93 ESTIMATED FUND BALANCES FY Fund Description UNRESTRICTED GENERAL FUNDS 1 - General Fund Ending Fund Balance Beginning Fund Balance Total Revenue Funds Available Total Expenditures Ending Fund Balance 19,197, ,942,18 143,139, ,125, ,386 2,14, Financial Stabilization Fund 1,25, 1,25, 1,25, 14 - Student Success Enhancemet Fund 455, 25, 48, 48, 15 - Facility Rental 775,76 84,371 1,58,131 1,371,29 28,922 RESTRICTED GENERAL FUNDS 11 - Parking 16 - Community College Center for Econonic Mobility 17 - Categorical/Grants 18 - Student Health Fees OTHER FUNDS 36 - Capital Projects Fund 42 - GO Bond - Measure G 21 - B 43 - GO Bond - Measure G 21 - C 44 - GO Bond - Measure G 21 - D 45 - GO Bond - Measure X A 46 - GO Bond - Measure X A GO Bond - Measure X B 48 - Federal Financial Asst Self-Insurance 7 - Cafeteria 72 - Child Development 75 - OPEB Trust Fund 81 - Retiree Benefits Fund 85 - L/T Debt OPEB Fund 96 - Scholarship & Loan Agency Total General Funds Total Other Funds GRAND TOTAL 1,612,81 1,612,81 1,612,81 13,15 1,622,188 1,635,338 1,635,338 26,916 25,177,15 25,24,66 25,177,151 26,915 (1) 62,844 62,843 62,843 21,718, ,84, ,523, ,23,63 21,5,9 6,487,477 2,15,6 8,638,77 8,638,77 22,821,272 22,821,272 22,821,272 29,413,381 29,413,381 29,413,381 39,37,223 39,37,223 39,37, ,, 663,, 663,,1 (1) 25,679,271 25,679,271 25,679,271 1,25, 1,25, 1,25, 47,964 75, 122, , , , ,434 44,576,726 4,29,48 48,786,134 4,699,855 44,86,279 5,26,713 5,26,713 5,26,713 2,482,86 2,482,86 2,482,86 386, 386, 386, 142,717,43 74,742, ,459,555 83,373,277 44,86, ,435, ,546,974 1,22,982,78 957,396,34 65,586,368 Page 81

94 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT 1.% COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP FY ADOPTED Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund Total AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 291, , ,191 33,589 84,684 2,55 825, % 21.5% 26.3% 4.1% 1.3% 2.5% 1.% 6,552 1,973 8,525.%.% 76.9%.% 23.1%.% 1.% 2,212 2,212.%.% 1.%.%.%.% 1.% 2,182 2,79 6,422 1,683.%.% 2.4% 19.5% 6.1%.% 1.% 31,318 11,48 55,524 6,383 19, , % 9.2% 44.9% 5.2% 15.5%.% 1.% 2, ,394 4, % 2.4% 3.7%.%.%.% 1.% 325, , ,55 42,51 112,26 2,55 975,2 33.4% 19.5% 29.2% 4.3% 11.5% 2.1% 1.% %.% 5.7%.% 49.3%.% 1.% 3,73 1,518 4,591.%.% 66.9%.% 33.1%.% 1.% 2,97 2,518 4,615.%.% 45.4%.% 54.6%.% 1.% 5,356 4,217 9,573.%.% 55.9%.% 44.1%.% 1.% %.% 1.%.%.%.% 1.% %.% 1.%.%.%.% 1.% 325, ,924 29,829 42,51 116,423 2,55 984, % 19.3% 29.5% 4.3% 11.8% 2.1% 1.% CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct. Page 82

95 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT Total 1.% COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP FY ADOPTED AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 243, ,376 17,49 28,129 66,475 16, , % 23.3% 24.9% 4.1% 9.7% 2.5% 1.% 5,143 1,549 6,692.%.% 76.9%.% 23.1%.% 1.% 1,736 1,736.%.% 1.%.%.%.% 1.% 1,713 1,741 5,41 8,495.%.% 2.2% 2.5% 59.3%.% 1.% 26,16 1,238 43,585 5,174 15,14 1, % 1.2% 43.5% 5.2% 15.%.% 1.% 1, ,94 3, % 22.% 28.9%.%.%.% 1.% 271,616 17, ,761 35,44 88,79 16,952 85, % 21.1% 27.8% 4.3% 1.9% 2.1% 1.% %.% 5.7%.% 49.3%.% 1.% 2,412 1,192 3,64.%.% 66.9%.% 33.1%.% 1.% 1,646 1,977 3,623.%.% 45.4%.% 54.6%.% 1.% 4,24 3,311 7,515.%.% 55.9%.% 44.1%.% 1.% %.% 1.%.%.%.% 1.% %.% 1.%.%.%.% 1.% 271,616 17, ,293 35,44 91,39 16, , % 2.9% 28.1% 4.3% 11.2% 2.1% 1.% CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct. Page 83

96 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT 1.% COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP FY ADOPTED Total AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 48,126 18,213 46,71 5,46 18,29 3,553 14, % 13.% 33.3% 3.9% 13.% 2.5% 1.% 1, ,833.%.% 76.9%.% 23.1%.% 1.% %.% 1.%.%.%.% 1.% ,381 2,188.%.% 21.4% 15.4% 63.1%.% 1.% 5,158 1,17 11,939 1,29 4,113 23, % 5.% 5.6% 5.1% 17.4%.% 1.% % 12.6% 39.7%.%.%.% 1.% 53,645 19,478 61,294 7,7 24,127 3, , % 11.5% 36.2% 4.1% 14.3% 2.1% 1.% %.% 5.6%.% 49.4%.% 1.% %.% 67.%.% 33.%.% 1.% %.% 45.5%.% 54.5%.% 1.% 1, ,58.%.% 56.%.% 44.%.% 1.% 9 9.%.% 1.%.%.%.% 1.% 9 9.%.% 1.%.%.%.% 1.% 53,645 19,478 62,536 7,7 25,33 3, , % 11.4% 36.5% 4.1% 14.6% 2.1% 1.% CSEA and MSC does not reflect hourly and temporary appropriations. AFT 6517 Part Time reflects discretionary appropriation for Adjunct. Page 84

97 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT 1 DAY COST ANALYSIS OF SALARIES AND BENEFITS (EXCLUDING H&W) - BY BARGAINING GROUP FY ADOPTED Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund Total AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 26 working days. AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 187, 113,839 83,535 12,919 32,57 7, , % 26.% 19.1% 3.% 7.4% 1.8% 1.% 2, ,279.%.% 76.9%.% 23.1%.% 1.% %.% 1.%.%.%.% 1.% ,47 4,19.%.% 2.4% 19.5% 6.1%.% 1.% 2,75 7,313 21,355 2,455 7,357 58, % 12.5% 36.5% 4.2% 12.6%.% 1.% 1, , % 23.3% 21.%.%.%.% 1.% 28, ,746 19,636 16,174 43,156 7,887 57, % 24.% 21.6% 3.2% 8.5% 1.6% 1.% %.% 5.4%.% 49.6%.% 1.% 1, ,766.%.% 66.9%.% 33.1%.% 1.% ,774.%.% 45.4%.% 54.6%.% 1.% 2,59 1,622 3,681.%.% 55.9%.% 44.1%.% 1.% %.% 1.%.%.%.% 1.% %.% 1.%.%.%.% 1.% 28, , ,856 16,174 44,778 7,887 51,94 4.8% 23.8% 21.9% 3.2% 8.8% 1.5% 1.% Page 85

98 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT Total AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 26 working days. 1 DAY COST ANALYSIS OF SALARIES ONLY - BY BARGAINING GROUP FY ADOPTED AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 156,15 12,164 65,573 1,819 25,567 6,52 366, % 27.9% 17.9% 2.9% 7.% 1.8% 1.% 1, ,574.%.% 76.8%.% 23.2%.% 1.% %.% 1.%.%.%.% 1.% ,939 3,268.%.% 2.2% 2.5% 59.3%.% 1.% 16,769 6,563 16,763 1,99 5,775 47,86 35.% 13.7% 35.% 4.2% 12.1%.% 1.% 1, , % 24.8% 19.6%.%.%.% 1.% 174,112 19,26 86,62 13,479 33,877 6,52 423, % 25.8% 2.3% 3.2% 8.% 1.5% 1.% %.% 5.5%.% 49.5%.% 1.% ,386.%.% 67.%.% 33.%.% 1.% ,393.%.% 45.4%.% 54.6%.% 1.% 1,617 1,273 2,89.%.% 56.%.% 44.%.% 1.% %.% 1.%.%.%.% 1.% %.% 1.%.%.%.% 1.% 174,112 19,26 87,85 13,479 35,15 6,52 426, % 25.6% 2.6% 3.2% 8.2% 1.5% 1.% Page 86

99 Fund Description 1 - General Fund 11 - Parking 15 - Facility Rental Auxiliary Fund 16 - Comm College Ctr for Econ Mob 17 - Categorical/Grants Programs 18 - Student Health Fees 36 - Capital Projects Subtotal General Funds 44 - GO Bond - Measure G 21-D 45 - GO Bond - Measure X-A 7 - Cafeteria Subtotal Capital/ Bond Project Funds Subtotal Special Revenue Fund SAN JOSE/EVERGREEN COMMUNITY COLLEGE DISTRICT 1 DAY COST ANALYSIS OF BENEFITS ONLY (EXCLUDING H&W) - BY BARGAINING GROUP FY ADOPTED Total AFT 6517 Reflect 156 academic days and Executive, MSC and CSEA reflect 26 working days. AFT 6517 MSC CSEA Full Time Part Time Academic Classified Executive Total 3,85 11,675 17,962 2,1 7,3 1,367 7, % 16.5% 25.3% 3.% 9.9% 1.9% 1.% %.% 76.9%.% 23.1%.% 1.% %.% 1.%.%.%.% 1.% %.% 21.4% 15.5% 63.1%.% 1.% 3, , ,582 1, % 7.% 42.9% 4.3% 14.8%.% 1.% % 15.% 28.3%.%.%.% 1.% 34,387 12,486 23,574 2,695 9,279 1,367 83, % 14.9% 28.1% 3.2% 11.1% 1.6% 1.% %.% 5.%.% 5.%.% 1.% %.% 66.8%.% 33.2%.% 1.% %.% 45.4%.% 54.6%.% 1.% %.% 55.9%.% 44.1%.% 1.% %.% 1.%.%.%.% 1.% %.% 1.%.%.%.% 1.% 34,387 12,486 24,51 2,695 9,628 1,367 84, % 14.8% 28.4% 3.2% 11.4% 1.6% 1.% Page 87

100 FY QUARTERLY REPORT - Quarter Ended 9/3/218 DISTRICTWIDE LEGAL (OBJECT 55712) COST CENTER DESCRIPTION ADOPTED ACTUAL YTD % YTD ESTIMATED TOTAL June 3, 219 Savings or (Shortfall) % OF FY FY ESTIMATED ESTIMATED FUND 1 - GENERAL FUND 661 Board of Trustees $ 1, $ 12,1 $ % $ $ 12,1 % $ 1, $ 1, 669 Vice Chancellor - Admin Svs 75, 75, 1,36 2% 25, 5, 33% 75, 75, 6731 Human Resources Districtwide 155, 153,6 48,531 32% 197,6 (44,) 129% 155, 155, SUBTOTAL - FUND 1 $ 24, $ 24,7 $ 49,837 21% $ 222,6 $ 18,1 92% $ 24, $ 24, FUND 16 - CEM 682 Comm College Ctr for Econ Mobility $ 5 $ 4, $ 285 7% $ 4, $ 1% $ 5 $ 5 SUBTOTAL - FUND 16 $ 5 $ 4, $ 285 7% $ 4, $ 1% $ 5 $ 5 FUND 17 - GRANTS/CATEGORICALS 754 Econ Grant $ $ 5,8 $ % $ 5,8 $ 1% $ $ SUBTOTAL - FUND 16 $ $ 5,8 $ 775 $ $ 5,8 $ $ 1 $ $ FUND 36 - CAPITAL PROJECTS FUND 712 Facilities & Planning $ 1, $ 1, $ 32,55 33% $ 1, $ 1% $ 1, $ SUBTOTAL - FUND 36 $ 1, $ 1, $ 32,55 33% $ 1, $ 1% $ 1, $ FUND 44 - GENERAL OBLIGATION BOND - MEASURE G 21 D 7193 Legal Fees / Districtwide $ 19,668 $ 11,27 $ 1,715 15% $ 11,27 $ 1% $ $ SUBTOTAL - FUND 44 $ 19,668 $ 11,27 $ 1,715 15% $ 11,27 $ 1% $ $ FUND 45 - GENERAL OBLIGATION BOND - MEASURE X 216 A 7115 Program Administration $ 2, $ 1,413 $ % $ 1,413 $ 1% $ 2, $ SUBTOTAL - FUND 45 $ 2, $ 1,413 $ % $ 1,413 $ 1% $ 2, $ TOTAL DISTRICTWIDE LEGAL $ 362,168 $ 372,12 $ 85,162 23% $ 354,2 $ 18,1 95% $ 342,5 $ 24,5 Page 88

101 HISTORICAL CREDIT AND NON-CREDIT 32 REPORT 4/5 5/6 6/7 7/8 8/9 9/1 1/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 Actual College FTES EVC 6,215 6,376 5,89 6,24 6,944 7,138 7,231 6,891 6,491 6,557 6,323 6,131 6,247 6,59 6,5 SJCC 6,377 6,888 6,738 7,12 7,975 8,7 8,82 7,253 6,745 6,43 6,2 5,443 5,95 5,396 6, College Subtotal 12,592 13,264 12,547 13,36 14,919 15,27 15,313 14,144 13,236 12,987 12,343 11,574 11,342 11,95 12,5 Academy FTES EVC SJCC Academy Subtotal Transfer FTES EVC SJCC Transfer Subtotal ,318 1,86 Total Reported FTES EVC 6,848 7,355 7,268 7,16 7,377 7,565 7,556 7,26 6,792 6,617 6,346 6,133 6,247 6,59 6,5 SJCC 6,452 7,22 7,289 7,713 8,111 8,133 8,82 7,253 6,745 6,43 6,2 5,443 5,95 5,396 6, Total 13,3 14,557 14,557 14,819 15,488 15,698 15,638 14,459 13,537 13,47 12,366 11,576 11,342 11,95 12,5 Actual College FTES EVC 49.36% 48.7% 46.3% 46.21% 46.54% 46.94% 47.22% 48.72% 49.4% 5.49% 51.23% 52.97% 55.8% 54.67% 52.% SJCC 5.64% 51.93% 53.7% 53.79% 53.46% 53.6% 52.78% 51.28% 5.96% 49.51% 48.77% 47.3% 44.92% 45.33% 48.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% Actual Plus Academy FTES EVC 51.49% 5.25% 48.63% 47.79% 47.63% 48.19% 48.32% 49.84% 5.17% 5.72% 51.32% 52.98% 55.8% 54.67% 52.% SJCC 48.51% 49.75% 51.37% 52.21% 52.37% 51.81% 51.68% 5.16% 49.83% 49.28% 48.68% 47.2% 44.92% 45.33% 48.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% Total Reported FTES EVC 51.49% 5.53% 49.93% 47.95% 47.63% 48.19% 48.32% 49.84% 5.17% 5.72% 51.32% 52.98% 55.8% 54.67% 52.% SJCC 48.51% 49.47% 5.7% 52.5% 52.37% 51.81% 51.68% 5.16% 49.83% 49.28% 48.68% 47.2% 44.92% 45.33% 48.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% 1.% Page 89

102 18, Historical Credit and Non-Credit FTES 32 Report 16, 14, 12, 1, 6,452 7,22 7,289 7,713 8,111 8,133 8,82 7,253 6,745 6,43 6,2 5,443 5,95 5,396 6, 8, 6, 4, 6,848 7,355 7,268 7,16 7,377 7,565 7,556 7,26 6,792 6,617 6,346 6,133 6,247 6,59 6,5 2, 4/5 5/6 6/7 7/8 8/9 9/1 1/11 11/12 12/13 13/14 14/15 15/16 16/17 17/18 18/19 Est. Evergreen Valley College San Jose City College Page 9

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105 Statement of Net Assets September 3, 218 Assets Current Assets Cash and investments $ 1,763,965 Receivables 17,865 Other current assets 16,751 Total current assets 1,798,581 Noncurrent Assets Furniture and Equipment 1,945 Less: Accumulated Depreciation (1,945) Fixed Assets, net - Total Assets $ 1,798,581 Liabilities Current liabilities Accounts payable $ 16,46 Sales tax 1,896 Payroll taxes 1,246 Funds held for others ASB 7,117 Total current liabilities $ 89,719 Net Assets Unrestricted $ (44,135) Temporarily restricted (Scholarship and Trust) 1,425,69 Permanently restricted (Endowment) 723,38 Total net assets $ 1,78,862 Liabilities and net assets $ 1,798,581 Page 93