Presented to the Board of Trustees September 28, 2010

Transcription

1 s anj os é ever gr een COMMUNI T YCOL L EGEDI S T RI CT

2 21/211 BUDGET Presented to the Board of Trustees September 28, 21 Jeanine Hawk, Vice Chancellor, Administrative Services Peter Fitzsimmons, Director of Fiscal Services Anthony Oum, Interim Assistant Director of Fiscal Services Prepared in collaboration with Fiscal Services Staff

3 BOARD OF TRUSTEES AND ADMINISTRATIVE OFFICERS BOARD OF TRUSTEES Balbir S. Dhillon, President Richard Hobbs, Vice President Mayra Cruz Maria Fuentes Ron Lind Randy Okamura Richard K. Tanaka ADMINISTRATIVE OFFICERS Rita Cepeda, Chancellor Jeanine Hawk, Vice Chancellor, Administrative Services Kim Chief Elk, Vice Chancellor, Human Resources David Wain Coon, President, Evergreen Valley College Doug Treadway, Interim President, San Jose City College

4 TABLE OF CONTENTS I. Introduction 1 II. Unrestricted General Fund 3 III. Restricted General Funds 27 A. Parking Fund B. Apprenticeship Fund 12 3 C. ARRA Fund D. Facility Rental Fund E. Workforce Institute Fund F. Categorical Fund 17 4 G. Health Fees Fund 18 5 IV. Capital/Bond Project Funds 53 V. Special Revenue Funds 58 VI. Internal Service Funds 62 VII. Fiduciary Fund 48 (Financial Aid) 63 VIII. Long Term Debt Funds 66 IX. Appendices A. 21/211 Adopted Budget Assumptions 7 B. 21/211 Recap of Fund Balances 71 C. Enrollment History Graph 72 D. Other 73

5 September 28, 21 To: From: Rita Cepeda, Chancellor and the SJECCD Board of Trustees Jeanine Hawk, Vice-Chancellor, Administrative Services Enclosed please find the FY Adopted Budget document for your consideration. The development of this budget has taken considerable dedication by the college communities in addition to the ongoing engagement of the District Budget Committee and members of the Fiscal Services staff. I thank all for their efforts. Although we are still waiting for a state budget, the following chart illustrates the evolution of budget proposals of the major components for community colleges: Budget Conference Committee Governor Senate Assembly Conference Cost-of-Living -.39% Adjustment (-$23 million) no cut no cut no cut Enrollment Growth 2.21% 2.21% 2.25% 2.21% Part-Time Faculty Compensation -$1 million no cut no cut no cut EOPS -$1 million no cut no cut no cut Backfill ARRA money that supported categoricals in not proposed not proposed $35 million $35 million FY29-21 Career Technical Education Basic Skills Initiative Language Student Financial Aid Administration CalWORKs Economic/ Workforce Development $2 million no increase no increase no increase* no new language no language make money flexible, conforming to CalWORKs elimination proposal same as FY29-21 Redistribute 2% of money among districts based on basic skills success redistribute money based on Pell Grant (rather than BOG) awards same as FY29-21 same as FY29-21 no language no language same as FY29-21 Compromise budget bill language to require study of performance-based funding model for basic skills program no language same as FY $1 million +$25 million 1

6 The conference plan provides community colleges $83 million more than the governor's proposal, and spares the state's CalWORKs, welfare-to-work program and state-funded childcare. The FY Adopted Budget as presented, does not include any potential funding that would result from the current conference plan proposal because there is still contention and disagreement among the parties on the revenue side of this proposal at the time of this writing. If the conference plan is fully funded, the potential to SJECCD for additional resources are: 1. Growth of 2.21% = $1,474,736 ongoing to the General Fund 2. ARRA backfill to the categorical programs is one-time, which is approximately $248,24 3. Economic/Workforce Development is competitively awarded You will find more detailed information in the narratives by fund contained within this report. Please continue to keep in mind that the District is still operating with a structural deficit of $1,422,718. This is most evident by the graph on page 26 that illustrates that the General Fund Ending Fund Balance has dropped from 14.6% of Expenditures & Transfers in FY26-27 to 5.9% for FY after the inclusion of additional budget saving strategies since the FY Tentative Budget. If you look forward to next year, FY , you can see from this same chart that if we continue spending at existing levels without any additional ongoing resources, our projected Ending Fund Balance is only 1.75%. So our first priority must be to align our ongoing expenditures to our ongoing revenues. We will be looking at a variety of ways to accomplish this task. Some of the strategies we will consider to reduce costs are: Benefit revisions Organizational review and realignment Utility savings from energy efficiency projects implementation in Measure G 21 On the revenue side of the equation we will be considering: Aggressively pursuing grants Public/Private partnership to develop district property Measure G 21 to support employee costs related to implemented bond projects like Technology & Deferred Maintenance This continues to be a challenging fiscal environment for most community college districts. SJECCD was very close to becoming a Basic Aid District, where all our FTES funding would come from local property taxes, however we have drifted farther away from this possibility as property tax assessed values have declined by over $6 billion in our district. Faculty and Classified Professionals are serving many more students with fewer resources, and managers are trying to stretch fewer and fewer financial and human resources to meet the basic needs of our students and district. For this we must be grateful and say thank you. And we must also continue our collective conversations to identify new ways of doing business and think about more effective organizational structures in this new fiscal environment, always recognizing that in all we do we must put students first. 2

7 GENERAL FUND 1 PARKING UNRESTRICTED UNRESTRICTED OVERVIEW FUND 11 GENERAL FUND

8 General Fund 1 Unrestricted The Unrestricted General Fund provides the resources necessary to sustain the day-to-day activities of the colleges and district and pays for most administrative and operating expenditures district-wide. The General Fund is currently divided in the following way: Adopted Budget Total Expenditures District-Wide; 8% DO; 14% SJCC, 39% EVC; 39% Revenues The San Jose-Evergreen Community College District Adopted Budget for FY has been reduced $1,32,593 from the Adopted Budget. These reductions reflect the efforts of the colleges and district office in responding to the continued decline of federal, state and local resources. Federal ARRA backfill is not budgeted at this time. State 3

9 resources remain flat over FY29-21, but we have budgeted an anticipated reduction in local property taxes by 3% making the transition to Basic Aid a little further from reality as we have seen declines in assessed values exceed over 1% or $1 billion over the past several years. We have also been notified that there may be a deficit of an additional $717,2 on the Unsecured Property Rolls, which will be integrated during the 1 st Quarter budget revision process as we receive more specific information from Santa Clara County. The District has transferred $411, of one-time funds from the Workforce Institute to support the General Fund. However, these funds are not ongoing and are only available if the Workforce Institute maintains the level of grant support it currently enjoys and meets the associated measurable objectives. Expenditures Declines in salary expenditures by 3.4% reflect a number of eliminated or unbudgeted positions, primarily across the classified professional ranks, $469,48 in anticipated salary reductions subject to the collective bargaining or meet & confer processes, and reductions in sections which create associated reductions to adjunct faculty. Health & Welfare premiums increased 5.6% for Anthem Blue Cross and 8.2% for Kaiser even after medical benefit revisions were implemented that established a $15/individual and $3/family deductible for Anthem Blue Cross. Also included is an increase in the employer PERS rate from 9.71% to 1.71% and additional PERS and STRS rate increases are expected for the fiscal year. Transfers Out Transfers Out increased from the FY29-21 Adopted Budget by $579,697, which reflect fully funding categorical activities outside the general fund that have experienced reduced state funding and the elimination of one-time ARRA backfill support. Reserve At the time of the Tentative Budget there was a shortfall of about $74,919, which subsequently increased to $1.4 million, in order to achieve a 5% reserve. The major items included in that increase were the Allowance for Bad Debt ($25,) and a reduction in lease revenue ($111,334). The balance included a variety of revisions and modifications 4

10 in both FY29-21 and in FY The strategies used to balance the adopted budget are: 1. Reduce 114 class sections valued at $622,668. These reductions were split 5/5 between the colleges. Through the shared governance process, each college developed specific criteria by which they would identify sections to be reduced or eliminated. This process is ongoing with individual sections yet to be identified. 2. Student Services Efficiencies valued at $545,125. These reductions were allocated to each college based on efficiency proposals developed last year. While the approach to reach these savings may be different than originally described, the targets have remained the same and the process inclusive. Inclusion of these budget-balancing strategies brings the General Fund Reserve to 5.9% in the FY21-FY211 Adopted Budget. 5

11 SUBTOTAL STATE REVENUES $ 6,877,611 $ 6,877,611 $ 7,41,981 $ (164,37) $ 6,992,236 $ 6,992,236 $ 6,992,236 SUBTOTAL LOCAL REVENUES $ 7,375,464 $ 7,374,439 $ 7,96,585 $ (586,146) $ 69,779,384 $ 69,477,298 $ 69,477,298 SUBTOTAL OTHER FINANCING SOURCES $ 11, $ 11, $ 366,741 $ (355,741) $ 366,757 $ 525,231 $ 114,231 TOTAL BUDGET RESOURCES $ 83,659,669 $ 83,658,644 $ 84,764,91 $ (1,16,257) $ 81,386,826 $ 81,976,55 $ 8,553,832 Adopted Budget - General Fund 1 - Revenue 1 - GENERAL FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 6,395,594 $ 6,395,594 $ 6,395,594 $ $ 4,248,449 $ 4,981,785 $ 3,97, State Revenue ADA Apportionment $ $ $ 3,957,598 $ 3,957,598 $ 4,286,536 $ (328,938) $ 4,41,643 4,41,643 4,41, Secured Homeowners Exempt 52,326 52, ,333 21, , , , Other State Income 433, , , ,41 312, , , Lottery 1,626,38 1,626,38 1,849,446 (223,48) 1,594,564 1,594,564 1,594, State Reimbursement Cost 34,393 34,393 95, , ,66 192,66 192, Local Revenue Secured Property Tax Revenue $ $ $ 55,828,624 $ 55,828,624 $ 57,868,435 $ (2,39,811) $ 56,588,517 56,439,461 56,439, Supplemental Secured Property Tax 1,836,874 1,836, ,17 872, , , , Unsecured 6,259,958 6,259,958 5,577, ,395 5,454,857 5,454,857 5,454, Premiums Other Funds 146,85 (146,85) 17, 139, 139, Property Rental 315, , , , , , , Interest 1, 1, 149,215 (49,215) 16, 16, 16, Student Charges Revenue 35, 35, Enrollment Fee International 623, ,883 46, ,585 48,779 48,779 48, Enrollment Fees 4,322,287 4,322,287 4,186, ,88 4,184,816 4,184,816 4,184, Use of Facilities 44,517 (44,517) 44,517 44,517 44, Student Representation Fees (12) Non-Resident Tuition Fees 485, ,177 1,92,577 (67,4) 1,147,244 1,147,244 1,147, Other Local Income 62,9 62,9 731,977 (129,77) 1,77,64 92,34 92, Returned Checks (848) Other Financing Sources Sale of Equipment $ $ $ 8, $ 8, $ 16,24 $ (8,24) $ 7,292 7,292 7, Sale of Waste Material 3, 3, 3,21 (21) 12,357 12,357 12, Interfund Trans in (1 from 16) 275, (275,) 275, 411, Interfund Trans in (1 from 37) 219 (219) Interfund Trans in (1 from 17) 72,18 (72,18) 72,18 94,582 94,582

12 FY SUBTOTAL LOCAL REVENUES $ 2,899,117 $ 2,898,92 $ 3,65,333 $ (167,241) $ 3,359,155 $ 3,188,338 $ 3,188,338 TOTAL BUDGET RESOURCES $ 2,899,117 $ 2,898,92 $ 3,65,333 $ (167,241) $ 3,359,155 $ 3,188,338 $ 3,188,338 Adopted Budget - General Fund 1 - Revenue 1 - GENERAL FUND San Jose City College ACTUAL VARIANCE TENTATIVE Local Revenue Property Rental $ $ $ 95,372 $ 94,347 $ 38,725 $ 55,622 $ 12, Student Charges Revenue 35, 35, Enrollment Fee International 375, ,247 25,117 35,13 26,44 26,44 26, Enrollment Fees 2,91,717 2,91,717 2,182,817 (91,1) 2,182,69 2,182,69 2,182, Non-Resident Tuition Fees 334, , ,9 (49,783) 78,66 78,66 78, Other Local Income 2,664 2,664 74,774 (72,11) 266, , ,629 7

13 FY SUBTOTAL LOCAL REVENUES $ 2,652,554 $ 2,652,554 $ 2,4,143 $ 252,411 $ 2,566,9 $ 2,554,45 $ 2,554,45 TOTAL BUDGET RESOURCES $ 2,652,554 $ 2,652,554 $ 2,4,143 $ 252,411 $ 2,566,9 $ 2,554,45 $ 2,554,45 Adopted Budget - General Fund 1 - Revenue 1 - GENERAL FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE Local Revenue Property Rental $ $ $ 22,288 $ 22,288 $ 24,193 $ (1,95) $ 24, Enrollment Fee International 248, ,636 21, ,455 22,339 22,339 22, Enrollment Fees 2,23,57 2,23,57 2,3, ,98 2,2,27 2,2,27 2,2, Student Representation Fees (12) Non-Resident Tuition Fees 151,6 151,6 348,677 (197,617) 366, , , Other Local Income 2,442 (2,442) 15, , ,915 8

14 FY SUBTOTAL STATE REVENUES $ 6,877,611 $ 6,877,611 $ 7,41,981 $ (164,37) $ 6,992,236 $ 6,992,236 $ 6,992,236 SUBTOTAL LOCAL REVENUES $ 64,823,793 $ 64,823,793 $ 65,495,19 $ (671,316) $ 63,854,22 $ 63,734,915 $ 63,734,915 SUBTOTAL OTHER FINANCING SOURCES $ 11, $ 11, $ 366,741 $ (355,741) $ 366,757 $ 525,231 $ 114,231 TOTAL BUDGET RESOURCES $ 71,712,44 $ 71,712,44 $ 72,93,831 $ (1,191,427) $ 71,213,213 $ 71,252,382 $ 7,841,382 Adopted Budget - General Fund 1 - Revenue 1 - GENERAL FUND Districtwide ACTUAL VARIANCE TENTATIVE State Revenue ADA Apportionment $ $ $ 3,957,598 $ 3,957,598 $ 4,286,536 $ (328,938) $ 4,41,643 4,41,643 4,41, Secured Homeowners Exempt 52,326 52, ,333 21, , , , Other State Income 433, , , ,41 312, , , Lottery 1,626,38 1,626,38 1,849,446 (223,48) 1,594,564 1,594,564 1,594, State Reimbursement Cost 34,393 34,393 95, , ,66 192,66 192, Local Revenue Secured Property Tax Revenue $ $ $ 55,828,624 $ 55,828,624 $ 57,868,435 $ (2,39,811) $ 56,588,517 56,439,461 56,439, Supplemental Secured Property Tax 1,836,874 1,836, ,17 872, , , , Unsecured 6,259,958 6,259,958 5,577, ,395 5,454,857 5,454,857 5,454, Premiums Other Funds 146,85 (146,85) 17, 139, 139, Property Rental 198,11 198,11 9,599 17,52 164, , , Interest 1, 1, 149,215 (49,215) 16, 16, 16, Use of Facilities 44,517 (44,517) 44,517 44,517 44, Other Local Income 6,236 6, ,761 (54,525) 659,83 593,49 593, Returned Checks (848) Other Financing Sources Sale of Equipment $ $ $ 8, $ 8, $ 16,24 $ (8,24) $ 7,292 7,292 7, Sale of Waste Material 3, 3, 3,21 (21) 12,357 12,357 12, Interfund Trans in (1 from 16) 275, (275,) 275, 411, Interfund Trans in (1 from 37) 219 (219) Interfund Trans in (1 from 17) 72,18 (72,18) 72,18 94,582 94,582

15 FY SUBTOTAL ACADEMIC SALARIES $ 35,516,48 $ 35,417,42 $ 36,18,594 $ (691,174) $ 35,124,775 $ 34,789,557 $ 35,117,65 SUBTOTAL CLASSIFIED SALARIES $ 17,23,645 $ 17,144,486 $ 16,483,548 $ 66,938 $ 16,227,71 $ 16,8,922 $ 16,44,485 SUBTOTAL EMPLOYEE BENEFITS $ 15,286,112 $ 15,298,51 $ 16,566,83 $ (1,267,573) $ 16,341,215 $ 16,652,474 $ 17,473,771 SUBTOTAL INSTRUCTIONAL SUPPLIES $ 736,136 $ 528,434 $ 259,8 $ 268,634 $ 887,38 $ 763,676 $ 763,676 SUBTOTAL PERSONAL SERVICES $ 2,51,897 $ 2,92,436 $ 2,67,722 $ 834,714 $ 822,742 $ 1,611,35 $ 1,548,35 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Consolidated ACTUAL VARIANCE TENTATIVE 51 - Academic Salaries Certificated Salaries $ $ $ 19,819,334 $ 19,54,629 $ 19,158,324 $ 382,35 $ 2,71,234 19,99,15 2,225,835 Certificated Salaries MSC 3,76,644 3,161,895 2,872,79 289,15 2,837,137 3,182,116 3,192,939 Certificated Salaries Adjunct 12,62,52 12,714,896 14,77,48 (1,362,584) 12,448,75 11,93,637 11,93,637 Salary Savings (232,346) (232,346) (232,346) 52 - Classified Salaries Classified Salaries $ $ $ 14,536,151 $ 13,799,868 $ 13,347,536 $ 452,332 $ 13,448,65 13,452,126 13,525,651 Classified Salaries MSC 2,694,494 3,344,618 3,136,12 28,66 3,16,194 2,793,93 2,755,968 Salary Savings (237,134) (237,134) (237,134) 53 - Employee Benefits STRS $ $ $ 1,827,637 $ 1,843,531 $ 2,651,834 $ (88,33) $ 1,822,248 2,398,74 2,425, PERS 1,634,417 1,617,183 1,566,314 5,869 1,644,219 1,79,91 1,837, OASDI/Medicare 1,588,438 1,591,211 1,85,185 (213,974) 2,55,479 1,79,15 1,724, Health & Welfare 9,137,254 9,147,696 9,36, ,428 9,255, 9,382,47 1,2, State Unemployment Insurance 177, , ,675 (39,232) 188, , , Workers' Comp 921,1 921,446 1,249,74 (327,628) 925,878 1,3,557 1,13, Retiree Benefits 4,733 (4,733) Instructional Supplies Supplies $ $ $ 962,911 $ 847,642 $ 673,431 $ 174,211 $ 864,114 74,752 74, Software Purchases Over $2 17,742 21,695 29,654 (7,959) 14,866 14,866 14, Copier Supplies 8,923 8,993 3,667 5,326 8,58 8,58 8, Contra Account (164,265) (26,721) (341,691) 8, Transcript Contra Account (89,175) (89,175) (15,261) 16, Personal Services Personal Services $ $ $ 2,51,897 $ 2,669,88 $ 1,839,779 $ 83,11 $ 747,723 1,568,667 1,55, License Renewal - Instructional 77,979 76,937 1, License Renewal - Non-Instructional 154, ,6 3,571 75,19 42,683 42,683

16 FY SUBTOTAL TRAVEL & CONFERENCE $ 398,165 $ 43,348 $ 295,217 $ 18,131 $ 352,459 $ 326,58 $ 326, Interest Expense $ $ $ $ $ 332,26 $ $ SUBTOTAL INTEREST EXPENSE $ $ $ $ $ 332,26 $ $ SUBTOTAL INSURANCE $ 63,5 $ 643,5 $ 625,178 $ 18,322 $ 63,5 $ 627,5 $ 627,5 SUBTOTAL UTILITIES & HOUSEKEEPING $ 3,657,196 $ 3,681,575 $ 3,96,391 $ 585,184 $ 3,551,56 $ 3,349,267 $ 3,349,267 SUBTOTAL RENTS, LEASES & REPAIRS $ 1,219,147 $ 1,378,363 $ 1,261,82 $ 116,561 $ 1,497,879 $ 1,429,23 $ 1,429,23 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Consolidated ACTUAL VARIANCE TENTATIVE Travel & Conference Conference $ $ $ 216,651 $ 162,391 $ 119,476 $ 42,915 $ 177, , , Field Trips 39,154 72,7 67,311 4,696 39,124 52,227 52, Membership 13,82 152,532 94,49 58, , ,16 137, Mileage Expense 15,4 18,641 14,455 4,186 5,523 8,773 8, Board Meeting Expense 3,26 4,56 (1,3) 2,4 2, Travel/Conference Contra (3,5) (5,429) (4,58) (849) Interest Expense Insurance Insurance $ 63,5 $ 643,5 $ 625,178 $ 18,322 $ 63,5 $ 627,5 $ 627, Utilities & Housekeeping Telephone $ $ 27,996 $ 296,95 $ 31,977 $ (5,72) $ 159,49 $ 159,9 159, Gas 564,8 564,8 469,862 94, ,8 564,8 564, Electricity 2,465,4 2,465,4 2,114,964 35,436 2,473,512 2,271,673 2,271, Electricity Rebate - Viron (76,673) 76, Water/Sewer 216,1 216,1 23,986 12, ,1 216,1 216, Garbage 73,7 73,7 1,86 63,614 73,7 73,7 73, Fuel/Oil 6, 6,2 68,275 (8,75) 57,785 57,785 57, Uniforms 6,2 4,47 3, ,2 6,2 6, Rents, Leases & Repairs Rentals/Leases $ $ $ 392,868 $ 49,368 $ 429,236 $ (19,868) $ 413, , , Repairs 81,22 885, ,25 98,86 984, , , Repairs Pm Agreements 75,299 17,969 93,152 14,817 1,193 52,731 52, Contra Account - Facility Rental (59,42) (24,31) (47,836) 23,526

17 FY SUBTOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 41,679 $ 385,788 $ 618,259 $ (232,471) $ 372,771 $ 38,927 $ 38,927 SUBTOTAL OTHER SERVICES $ 78,169 $ 636,322 $ 1,231,58 $ (594,736) $ 468,812 $ 661,83 $ 661, Contra Account $ (4,) $ (4,) $ $ (4,) $ $ $ SUBTOTAL DEPRECIATION EXPENSE & CONTRA ACCOUNT $ (4,) $ (4,) $ $ (4,) $ $ $ SUBTOTAL LIBRARY BOOKS $ 58,567 $ 7,919 $ (8,35) $ 16,269 $ 34,31 $ 34,31 $ 34,31 SUBTOTAL EQUIPMENT $ 9,6 $ 11,484 $ 95,246 $ 6,238 $ 8, $ 6, $ 6, Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Consolidated ACTUAL VARIANCE TENTATIVE Adv/Legal Fees/Audits/Elections Adv/Legal Fees/Audits/Elections $ $ $ 15,36 $ $ $ $ Advertising 39,69 3,966 28,936 2,3 38,666 38,666 38, Legal Expenses 276, 281, ,233 (231,66) 258, , 195, Audit Expenses 8, 72,9 76, (3,1) 75,27 75,27 75, Printing/Reprographics Expense Other Services Postage $ $ $ 11,3 $ 89,285 $ 86,16 $ 3,179 $ 11,22 1,62 1, Undistributed Funded Programs 186,477 (46,71) 232, Other Operating Expense 65, ,43 44,33 31, , , , Bank Charges 71, 71, 88,413 (17,413) 66,587 66,587 66, Bad Debt Write Off 1,178,47 (1,178,47) 25, 25, Board Communications Expense 18,4 17,256 17,256 17, Other Operating Exp Abatements (61,) (64,87) (119,83) 54, Depreciation Expense & Contra Account Library Books Library $ $ $ 66,767 $ 5,861 $ 39,615 $ 11,246 $ 34,31 34,31 34, Contra Account - Books (8,2) (42,942) (47,965) 5, Equipment $ $ Equipment ($5, and Over) $ $ 47,87 $ 47,832 $ 38 $ Equipment ($2 to $4,999) 9,6 53,614 47,414 6,2 8, 6, 6,

18 FY SUBTOTAL DEBT RETIREMENT $ 142,5 $ 142,5 $ 322,89 $ (18,39) $ $ 364,729 $ 364,729 SUBTOTAL INTERFUND TRANSFERS OUT $ 382,825 $ 382,825 $ 675,66 $ (292,835) $ 1,455,71 $ 963,197 $ 1,,475 SUBTOTAL STUDENT FINANCIAL AID $ 19,458 $ 19,458 $ 83,979 $ 25,479 $ 19,456 $ 19,456 $ 19, Other Payments to/for Students $ $ $ 12 $ (12) $ $ $ SUBTOTAL OTHER PAYMENTS TO/FOR STUDENTS $ $ $ 12 $ (12) $ $ $ TOTAL BUDGET REQUIREMENTS $ 79,39,76 $ 79,124,368 $ 79,783,116 $ (658,748) $ 78,216,9 $ 78,6,483 $ 79,165,129 Estimated Ending Fund Balance, June 3th $ 4,62,593 $ 4,534,276 $ 4,981,785 $ (447,59) $ 3,169,926 $ 3,97,67 $ 1,388,73 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Consolidated ACTUAL VARIANCE TENTATIVE Debt Retirement TRANS Interest Expense $ $ $ 142,5 $ 142,5 $ 282,5 $ (14,) $ 312, , Other Payment 4,39 (4,39) 52,286 52, Interfund Transfers Out Interfund Trans Out (1 to 17) $ $ $ 26, $ 26, $ 474,83 $ (448,83) $ 1,245,33 8,768 8, Interfund Trans Out (1 to 72) 241, , ,234 81,91 114, ,13 133, Interfund Trans Out (1 to 11) 115, ,681 9,428 16,253 45,495 48,416 65, Interfund Transfers (1 to 38) 27,518 (27,518) Interfund Transfer (1 to 85) 4,65 (4,65) 5, Student Financial Aid $ $ SEOG Matching $ 19,456 $ 19,456 $ 83,979 $ 25,477 $ 19,456 19,456 19, BOGG Other Payments to/for Students

19 FY SUBTOTAL ACADEMIC SALARIES $ 18,544,9 $ 18,442,168 $ 18,589,371 $ (147,23) $ 18,29,748 $ 17,87,13 $ 17,949,276 SUBTOTAL CLASSIFIED SALARIES $ 5,37,115 $ 5,391,696 $ 5,147,86 $ 244,61 $ 5,14,621 $ 4,916,187 $ 4,965,711 SUBTOTAL EMPLOYEE BENEFITS $ 6,74,563 $ 6,14,573 $ 6,785,683 $ (681,11) $ 6,437,614 $ 6,714,38 $ 7,22,519 SUBTOTAL INSTRUCTIONAL SUPPLIES $ 279,413 $ 269,57 $ 158,74 $ 11,866 $ 391,184 $ 334,755 $ 334,755 SUBTOTAL PERSONAL SERVICES $ 246,56 $ 288,763 $ 245,486 $ 43,277 $ (74,742) $ 17,889 $ 17,889 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND San Jose City College ACTUAL VARIANCE TENTATIVE 51 - Academic Salaries Certificated Salaries $ $ $ 9,652,726 $ 9,638,21 $ 9,588,518 $ 49,53 $ 9,79,751 9,797,438 9,939,87 Certificated Salaries MSC 1,17,866 1,256,117 1,67, , ,599 1,5,681 1,51,295 Certificated Salaries Adjunct 7,72,417 7,548,3 7,933,21 (384,991) 7,358,381 7,67,877 7,67,877 Salary Savings (18,983) (18,983) (18,983) 52 - Classified Salaries Classified Salaries $ $ $ 4,814,391 $ 4,737,976 $ 4,494,667 $ 243,39 $ 4,621,21 4,522,776 4,562,931 Classified Salaries MSC 555, ,72 652,419 1,31 459, , ,838 Salary Savings (66,58) (66,58) (66,58) 53 - Employee Benefits STRS $ $ $ 871,941 $ 872,56 $ 1,334,451 $ (461,945) $ 857,657 1,181,95 1,192, PERS 54, ,689 52,43 23, , ,44 586, OASDI/Medicare 563,2 569, ,473 (115,474) 1,52, ,74 639, Health & Welfare 3,647,23 3,665,392 3,59,756 74,636 3,544,697 3,714,822 3,958, State Unemployment Insurance 73,9 73,242 97,712 (24,47) 76,738 2,588 22, Workers' Comp 378, , ,861 (177,116) 376, ,19 443, Instructional Supplies Supplies $ $ $ 375,573 $ 381,81 $ 294,662 $ 87,139 $ 374,6 317, , Software Purchases Over $2 12,442 15,442 25,18 (9,666) 9,566 9,566 9, Copier Supplies 8,423 6,993 2,652 4,341 7,558 7,558 7, Contra Account (71,85) (89,491) (11,781) 12, Transcript Contra Account (45,175) (45,175) (61,937) 16, Personal Services $ $ Personal Services $ 246,56 $ 288,763 $ 245,486 $ 43,277 $ (149,761) 65,26 65, License Renewal - Non-Instructional 75,19 42,683 42,683

20 FY SUBTOTAL TRAVEL & CONFERENCE $ 138,67 $ 155,364 $ 115,362 $ 4,2 $ 14,896 $ 125,291 $ 125,291 SUBTOTAL UTILITIES & HOUSEKEEPING $ 16,454 $ 24,174 $ 2,894 $ 3,28 $ 21,553 $ 22,953 $ 22,953 SUBTOTAL RENTS, LEASES & REPAIRS $ 15,959 $ 89,19 $ 63,994 $ 25,115 $ 7,49 $ 26,147 $ 26, Adv/Legal Fees/Audits/Elections $ 15,36 $ $ $ $ $ $ SUBTOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 15,36 $ $ $ $ $ $ SUBTOTAL OTHER SERVICES $ 352,485 $ 236,975 $ (121,17) $ 358,145 $ 16,751 $ 1,869 $ 1,869 SUBTOTAL LIBRARY BOOKS $ 25,6 $ 15,162 $ 1,133 $ 14,29 $ 19,81 $ 19,81 $ 19,81 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND San Jose City College ACTUAL VARIANCE TENTATIVE Travel & Conference Conference $ $ $ 45,216 $ 3,117 $ 3,485 $ (368) $ 2,365 19,7 19, Field Trips 25, 6,237 56,192 4,45 24,97 38,73 38, Membership 55,811 61,582 24,618 36,964 56,851 65,251 65, Mileage Expense 12,4 5,357 4,117 1,24 2,71 2,96 2, Travel/Conference Contra (1,929) (5) (1,879) Utilities & Housekeeping Telephone $ $ $ 1,296 $ 11,543 $ 9,633 $ 1,91 $ 6,395 7,795 7, Fuel/Oil 11,958 11,958 1,588 1,37 11,958 11,958 11, Uniforms 3, ,2 3,2 3, Rents, Leases & Repairs Rentals/Leases $ $ $ 4,454 $ 31,97 $ 29,992 $ 1,15 $ 3,414 3,414 3, Repairs 12,16 2,154 14,479 5,675 11,36 14,56 14, Repairs Pm Agreements 38,387 42,168 31,993 1,175 55,635 8,173 8, Contra Account - Facility Rental (39,42) (4,31) (12,47) 8, Adv/Legal Fees/Audits/Elections Other Services Undistributed Funded Programs $ $ $ $ 186,477 $ (3,497) $ 189,974 $ Other Operating Expense 412, ,368 (46,943) 161,311 16,751 1,869 1, Other Operating Exp Abatements (6,) (63,87) (7,73) 6, Library Books $ $ Library $ 32,8 $ 22,362 $ 11,132 $ 11,23 $ 19,81 19,81 19, Contra Account - Books (7,2) (7,2) (9,999) 2,799

21 FY Equipment ($2 to $4,999) $ 1,6 $ 22,88 $ 16,416 $ 5,672 $ $ $ SUBTOTAL EQUIPMENT $ 1,6 $ 22,88 $ 16,416 $ 5,672 $ $ $ Interfund Trans Out (1 to 17) $ $ $ 174,213 $ (174,213) $ 521,13 $ 266,41 $ 266,41 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ 174,213 $ (174,213) $ 521,13 $ 266,41 $ 266,41 SUBTOTAL STUDENT FINANCIAL AID $ 54,729 $ 54,729 $ 38,63 $ 16,99 $ 54,728 $ 54,728 $ 54, Other Payments to/for Students $ $ $ 12 $ (12) $ $ $ SUBTOTAL OTHER PAYMENTS TO/FOR STUDENTS $ $ $ 12 $ (12) $ $ $ TOTAL BUDGET REQUIREMENTS $ 31,134,914 $ 31,94,371 $ 31,235,922 $ (141,551) $ 3,751,675 $ 3,496,36 $ 3,996,358 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND San Jose City College ACTUAL VARIANCE TENTATIVE Equipment Interfund Transfers Out Student Financial Aid SEOG Matching $ $ $ 54,728 $ 54,728 $ 38,63 $ 16,98 $ 54,728 54,728 54, BOGG Other Payments to/for Students

22 FY SUBTOTAL ACADEMIC SALARIES $ 16,246,273 $ 16,261,554 $ 17,13,168 $ (841,614) $ 16,766,148 $ 16,369,768 $ 16,554,77 SUBTOTAL CLASSIFIED SALARIES $ 5,591,62 $ 5,549,287 $ 5,543,565 $ 5,722 $ 5,336,763 $ 5,21,518 $ 5,265,259 SUBTOTAL EMPLOYEE BENEFITS $ 6,38,53 $ 6,388,33 $ 6,943,88 $ (555,577) $ 7,59,88 $ 6,994,55 $ 7,352,998 SUBTOTAL INSTRUCTIONAL SUPPLIES $ 286,423 $ 161,334 $ 93,382 $ 67,952 $ 261,854 $ 195,954 $ 195,954 SUBTOTAL PERSONAL SERVICES $ 1,486,437 $ 1,56,837 $ 824,463 $ 682,374 $ 545,196 $ 759,714 $ 759,714 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE 51 - Academic Salaries Certificated Salaries $ $ $ 9,884,68 $ 9,92,68 $ 9,569,86 $ 332,82 $ 1,28,483 1,111,712 1,286,748 Certificated Salaries MSC 1,461,58 1,461,58 1,39,91 71,489 1,59,625 1,59,625 1,519,591 Certificated Salaries Adjunct 4,9,85 4,897,366 6,143,271 (1,245,95) 5,9,369 4,862,76 4,862,76 Salary Savings (114,329) (114,329) (114,329) 52 - Classified Salaries Classified Salaries $ $ $ 5,39,81 $ 4,851,398 $ 4,845,49 $ 6,349 $ 4,848,77 4,722,525 4,769,12 Classified Salaries MSC 551,81 697, ,516 (627) 559,37 559,37 567,516 Salary Savings (71,377) (71,377) (71,377) 53 - Employee Benefits STRS $ $ $ 921,962 $ 921,763 $ 1,262,51 $ (34,288) $ 939,626 1,176,467 1,191, PERS 533,66 535, ,28 4,79 545,27 563,897 65, OASDI/Medicare 575,43 576,23 669,425 (93,195) 1,31, ,379 65, Health & Welfare 3,88,73 3,885,639 3,851,455 34,184 4,55,298 3,979,123 4,267, State Unemployment Insurance 75,567 75,78 92,627 (16,919) 82, , , Workers' Comp 392,74 393,64 537,42 (143,438) 46, ,687 44, Instructional Supplies Supplies $ $ $ 351,638 $ 256,18 $ 192,69 $ 63,571 $ 26, , , Software Purchases Over $2 1,2 1, ,26 1,2 1,2 1, Contra Account (22,415) (52,296) (56,147) 3, Transcript Contra Account (44,) (44,) (43,324) (676) Personal Services $ $ Personal Services $ 1,486,437 $ 1,494,381 $ 813,49 $ 681,332 $ 545, , , License Renewal - Instructional 12,456 11,414 1,42

23 FY SUBTOTAL TRAVEL & CONFERENCE $ 123,148 $ 123,691 $ 78,835 $ 44,856 $ 126,648 $ 9,377 $ 9,377 SUBTOTAL UTILITIES & HOUSEKEEPING $ 25,18 $ 31,734 $ 25,64 $ 6,94 $ 25,18 $ 22,78 $ 22,78 SUBTOTAL RENTS, LEASES & REPAIRS $ 52,97 $ 89,676 $ 6,14 $ 29,662 $ 57,17 $ 58,67 $ 58, Advertising $ 2,595 $ 18,881 $ 18,881 $ $ 2,595 $ 2,595 $ 2,595 SUBTOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 2,595 $ 18,881 $ 18,881 $ $ 2,595 $ 2,595 $ 2,595 SUBTOTAL OTHER SERVICES $ 148,234 $ 147,394 $ (29,454) $ 176,848 $ 58,287 $ 33,787 $ 33,787 SUBTOTAL LIBRARY BOOKS $ 32,967 $ (7,243) $ (9,483) $ 2,24 $ 14,5 $ 14,5 $ 14,5 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE Travel & Conference Conference $ $ $ 69,185 $ 64,15 $ 35,717 $ 28,298 $ 69,185 39,46 39, Field Trips 14,154 11,77 11, ,154 14,154 14, Membership 43,39 47,33 32,681 14,622 43,39 36,763 36, Mileage Expense 4,13 3, Travel/Conference Contra (3,5) (3,5) (4,53) 1, Utilities & Housekeeping Telephone $ $ $ 9,7 $ 15,329 $ 12,864 $ 2,465 $ 9,7 7,3 7, Fuel/Oil 12,48 12,68 9,535 3,73 12,48 12,48 12, Uniforms 3, 3,797 3, , 3, 3, Rents, Leases & Repairs Rentals/Leases $ $ $ 14,696 $ 44,48 $ 36,966 $ 7,442 $ 14,696 14,696 14, Repairs 21,362 25,356 22,659 2,697 21,362 22,862 22, Repairs Pm Agreements 36,912 39,912 35,755 4,157 21,112 21,112 21, Contra Account - Facility Rental (2,) (2,) (35,366) 15, Adv/Legal Fees/Audits/Elections Other Services Undistributed Funded Programs $ $ $ $ $ (42,574) $ 42,574 $ Other Operating Expense 149, ,394 13, ,696 58,287 33,787 33, Other Operating Exp Abatements (1,) (1,) (578) (422) Library Books $ $ Library $ 33,967 $ 28,499 $ 28,483 $ 16 $ 14,5 14,5 14, Contra Account - Books (1,) (35,742) (37,966) 2,224

24 FY Equipment ($2 to $4,999) $ 8, $ 16,132 $ 13,82 $ 2,312 $ 8, $ 6, $ 6, SUBTOTAL EQUIPMENT $ 8, $ 16,132 $ 13,82 $ 2,312 $ 8, $ 6, $ 6, Interfund Trans Out (1 to 17) $ $ $ 3,617 $ (3,617) $ 724,2 $ 534,358 $ 534,358 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ 3,617 $ (3,617) $ 724,2 $ 534,358 $ 534,358 SUBTOTAL STUDENT FINANCIAL AID $ 54,729 $ 54,729 $ 45,349 $ 9,38 $ 54,728 $ 54,728 $ 54,728 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE Equipment Interfund Transfers Out Student Financial Aid SEOG Matching $ $ $ 54,728 $ 54,728 $ 45,349 $ 9,379 $ 54,728 54,728 54, BOGG TOTAL BUDGET REQUIREMENTS $ 3,438,539 $ 3,342,39 $ 31,12,677 $ (67,368) $ 31,41,77 $ 3,348,227 $ 3,946,418

25 FY SUBTOTAL ACADEMIC SALARIES $ 726,198 $ 713,698 $ 416,55 $ 297,643 $ 294,511 $ 612,776 $ 613,19 SUBTOTAL CLASSIFIED SALARIES $ 6,268,928 $ 6,23,53 $ 5,792,897 $ 41,66 $ 5,638,688 $ 5,559,413 $ 5,65,58 SUBTOTAL EMPLOYEE BENEFITS $ 2,831,496 $ 2,85,634 $ 2,831,487 $ (25,853) $ 2,795,183 $ 2,941,434 $ 3,95,945 SUBTOTAL INSTRUCTIONAL SUPPLIES $ 17,3 $ 97,53 $ 7,714 $ 89,816 $ 231,7 $ 193,667 $ 193,667 SUBTOTAL PERSONAL SERVICES $ 74,46 $ 1,7,196 $ 98,236 $ 89,96 $ 259,922 $ 651,381 $ 588,381 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND District Office ACTUAL VARIANCE TENTATIVE 51 - Academic Salaries Certificated Salaries $ $ $ 282, $ $ $ $ Certificated Salaries MSC 444, , ,867 29,331 32,61 621,81 622,53 Certificated Salaries Adjunct 269,5 1, ,312 Salary Savings (8,9) (9,34) (9,34) 52 - Classified Salaries Classified Salaries $ $ $ 4,681,959 $ 4,21,494 $ 4,7,82 $ 22,674 $ 3,738,234 3,954,223 3,982,795 Classified Salaries MSC 1,586,969 1,993,9 1,785,77 27,932 1,997,355 1,72,91 1,719,614 Salary Savings (96,91) (96,91) (96,91) 53 - Employee Benefits STRS $ $ $ 33,734 $ 49,262 $ 55,332 $ (6,7) $ 24,965 41,178 41, PERS 56,4 538, ,64 23, ,693 6, , OASDI/Medicare 45,6 444,982 45,287 (5,35) 419,46 43,7 433, Health & Welfare 1,69,294 1,596,665 1,594,57 2,68 1,611,695 1,686,717 1,793, State Unemployment Insurance 28,789 28,493 26,336 2,157 28,957 53,497 53, Workers' Comp 149, ,97 15,138 (2,41) 142, , , Retiree Benefits 4,733 (4,733) Instructional Supplies Supplies $ $ $ 235,7 $ 29,661 $ 186,16 $ 23,51 $ 227,1 189,67 189, Software Purchases Over $2 4,1 4,83 4, ,1 4,1 4, Copier Supplies 5 2, 1, Contra Account (7,) (118,934) (183,763) 64, Personal Services Personal Services $ $ $ 74,46 $ 85,96 $ 763,77 $ 86,389 $ 259, , , License Renewal - Instructional 65,523 65, License Renewal - Non-Instructional 154, ,6 3,571

26 FY SUBTOTAL TRAVEL & CONFERENCE $ 136,95 $ 123,16 $ 99,887 $ 23,273 $ 12,915 $ 11,39 $ 11, Insurance $ $ 1, $ 1, $ $ $ $ SUBTOTAL INSURANCE $ $ 1, $ 1, $ $ $ $ SUBTOTAL RENTS, LEASES & REPAIRS $ 657,298 $ 523,168 $ 51,61 $ 13,17 $ 73,297 $ 52,951 $ 52,951 SUBTOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 378,124 $ 356,37 $ 589,64 $ (233,297) $ 34,176 $ 276,332 $ 276,332 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND District Office ACTUAL VARIANCE TENTATIVE Travel & Conference Conference $ $ $ 12,25 $ 67,126 $ 52,141 $ 14,985 $ 88,373 67,31 67, Membership 31,7 43,647 36,75 6,897 29,729 35,146 35, Mileage Expense 3, 9,181 6,49 2,691 2,813 5,813 5, Board Meeting Expense 3,26 4,56 (1,3) 2,4 2, Insurance Utilities & Housekeeping Telephone $ $ $ 257,8 $ 264,7 $ 274,148 $ (9,448) $ 23,314 23,914 23, Fuel/Oil 35,634 35,634 48,152 (12,518) 33,419 33,419 33,419 SUBTOTAL UTILITIES & HOUSEKEEPING $ 293,434 $ 3,334 $ 322,3 $ (21,966) $ 56,733 $ 57,333 $ 57, Rents, Leases & Repairs Rentals/Leases $ $ $ 63,18 $ 37,618 $ 26,847 $ 1,771 $ 48,444 24,998 24, Repairs 594,28 459, ,81 1,851 1,47 4,57 4, Repairs Pm Agreements 25,889 25, ,446 23,446 23, Adv/Legal Fees/Audits/Elections Advertising $ $ $ 21,874 $ 1,485 $ 281 $ 1,24 $ 6,71 6,71 6, Legal Expenses 276, 281, ,233 (231,66) 258, , 195, Audit Expenses 8, 72,9 76, (3,1) 75,27 75,27 75, Printing/Reprographics Expense

27 FY SUBTOTAL OTHER SERVICES $ 173,69 $ 163,868 $ 1,295,872 $ (1,132,4) $ 149,774 $ 149,174 $ 149, Contra Account $ (4,) $ (4,) $ $ (4,) $ $ $ SUBTOTAL DEPRECIATION EXPENSE & CONTRA ACCOUNT $ (4,) $ (4,) $ $ (4,) $ $ $ SUBTOTAL EQUIPMENT $ $ 63,264 $ 65,1 $ (1,746) $ $ $ TOTAL BUDGET REQUIREMENTS $ 12,336,878 $ 12,39,662 $ 12,921,123 $ (53,461) $ 9,96,899 $ 1,64,851 $ 1,742,7 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND District Office ACTUAL VARIANCE TENTATIVE Other Services Postage $ $ $ 1,3 $ 1,2 $ 296 $ 94 $ 1, Other Operating Expense 82,99 91,668 77,278 14,39 64,711 64,711 64, Bank Charges 71, 71, 88,413 (17,413) 66,587 66,587 66, Bad Debt Write Off 1,178,47 (1,178,47) Board Communications Expense 18,4 17,256 17,256 17, Other Operating Exp Abatements (48,522) 48, Depreciation Expense & Contra Account Equipment $ $ Equipment ($5, and Over) $ $ 47,87 $ 47,832 $ 38 $ Equipment ($2 to $4,999) 15,394 17,178 (1,784)

28 FY SUBTOTAL ACADEMIC SALARIES $ $ $ $ $ 34,368 $ $ SUBTOTAL CLASSIFIED SALARIES $ $ $ $ $ 237,638 $ 322,84 $ 28,7 SUBTOTAL EMPLOYEE BENEFITS $ $ $ 5,33 $ (5,33) $ 48,538 $ 2,182 $ 2, Supplies $ $ $ $ $ 2,3 $ 39,3 $ 39,3 SUBTOTAL INSTRUCTIONAL SUPPLIES $ $ $ $ $ 2,3 $ 39,3 $ 39, Personal Services $ 37,44 $ 36,64 $ 17,537 $ 19,13 $ 92,366 $ 92,366 $ 92,366 SUBTOTAL PERSONAL SERVICES $ 37,44 $ 36,64 $ 17,537 $ 19,13 $ 92,366 $ 92,366 $ 92, Conference $ $ 1,133 $ 1,133 $ $ $ $ SUBTOTAL TRAVEL & CONFERENCE $ $ 1,133 $ 1,133 $ $ $ $ Interest Expense $ $ $ $ $ 332,26 $ $ SUBTOTAL INTEREST EXPENSE $ $ $ $ $ 332,26 $ $ Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Districtwide ACTUAL VARIANCE TENTATIVE 51 - Academic Salaries Certificated Salaries MSC $ $ $ $ $ $ $ 35,312 Salary Savings (944) 52 - Classified Salaries Classified Salaries $ $ $ $ $ $ $ 24, ,62 21,85 Classified Salaries MSC 73, Salary Savings (2,798) (2,798) (2,798) 53 - Employee Benefits PERS $ $ $ $ $ $ $ 2, OASDI/Medicare 1, Health & Welfare 43,31 1,385 1, State Unemployment Insurance Workers' Comp 5,33 (5,33) Instructional Supplies Personal Services Travel & Conference Interest Expense

29 FY Insurance $ 63,5 $ 633,5 $ 615,178 $ 18,322 $ 63,5 $ 627,5 $ 627,5 SUBTOTAL INSURANCE $ 63,5 $ 633,5 $ 615,178 $ 18,322 $ 63,5 $ 627,5 $ 627,5 SUBTOTAL UTILITIES & HOUSEKEEPING $ 3,322,2 $ 3,325,333 $ 2,727,557 $ 597,776 $ 3,448,112 $ 3,246,273 $ 3,246,273 SUBTOTAL RENTS, LEASES & REPAIRS $ 492,92 $ 676,41 $ 627,733 $ 48,677 $ 1,297,3 $ 1,291,462 $ 1,291, Advertising $ 14,6 $ 1,6 $ 9,774 $ 826 $ 3, $ 3, $ 3, SUBTOTAL ADV/LEGAL FEES/AUDITS/ELECTIONS $ 14,6 $ 1,6 $ 9,774 $ 826 $ 3, $ 3, $ 3, SUBTOTAL OTHER SERVICES $ 15,76 $ 88,85 $ 85,81 $ 2,275 $ 1, $ 378, $ 378, SUBTOTAL DEBT RETIREMENT $ 142,5 $ 142,5 $ 322,89 $ (18,39) $ $ 364,729 $ 364,729 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Districtwide ACTUAL VARIANCE TENTATIVE Insurance Utilities & Housekeeping Telephone $ $ $ 2,2 $ 5,333 $ 5,332 $ 1 $ 12, 12, 12, Gas 564,8 564,8 469,862 94, ,8 564,8 564, Electricity 2,465,4 2,465,4 2,114,964 35,436 2,473,512 2,271,673 2,271, Electricity Rebate - Viron (76,673) 76, Water/Sewer 216,1 216,1 23,986 12, ,1 216,1 216, Garbage 73,7 73,7 1,86 63,614 73,7 73,7 73, Rents, Leases & Repairs $ $ Rentals/Leases $ 31,7 $ 296,245 $ 335,431 $ (39,186) $ 347, 411, , Repairs 182,22 38, ,32 87,863 95,3 88,16 88, Adv/Legal Fees/Audits/Elections Other Services Postage $ $ $ 1, $ 88,85 $ 85,81 $ 2,275 $ 1, 1, 1, Other Operating Expense 5,76 28, 28, Bad Debt Write Off 25, 25, Debt Retirement $ $ TRANS Interest Expense $ 142,5 $ 142,5 $ 282,5 $ (14,) $ 312, , Other Payment 4,39 (4,39) 52,286 52,286

30 FY SUBTOTAL INTERFUND TRANSFERS OUT $ 382,825 $ 382,825 $ 2,83 $ 181,995 $ 21,398 $ 162,429 $ 199,77 TOTAL BUDGET REQUIREMENTS $ 5,128,745 $ 5,297,26 $ 4,613,394 $ 683,632 $ 6,463,249 $ 6,557,45 $ 6,479,653 Adopted Budget - General Fund 1 - Expenditures 1 - GENERAL FUND Districtwide ACTUAL VARIANCE TENTATIVE Interfund Transfers Out Interfund Trans Out (1 to 17) $ $ $ 26, $ 26, $ $ 26, $ Interfund Trans Out (1 to 72) 241, , ,234 81,91 114, ,13 133, Interfund Trans Out (1 to 11) 115, ,681 9,428 16,253 45,495 48,416 65, Interfund Transfers (1 to 38) 27,518 (27,518) Interfund Transfer (1 to 85) 4,65 (4,65) 5,78 25

31 $14,, Ending Fund Balance (General Fund 1).146 $12,,.13 $1,,.15 $8,, $6,, $4,, $2,, $ Actual General Fund $ General Fund % Adopted Estimate

32 GENERAL FUND 1 PARKING RESTRICTED UNRESTRICTED OVERVIEW FUND 11 GENERAL FUNDS

33 Restricted General Funds Parking Fund 11 The Parking Fund has been augmented $48,416 by the Unrestricted General Fund to support operations. This amount increased from $9,428 in FY Cost containment strategies continue to be discussed to reduce the impact on the Unrestricted General Fund since parking fees per term are already set at the highest maximum amount allowed by statute. Facility Rental Auxiliary Fund 15 The facilities rental auxiliary fund has been established to track facilities rental fees received by the colleges and to track corresponding costs associated with rental activities. Workforce Institute Fund 16 The Workforce Institute has significantly increased revenues through the successful acquisition of economic and workforce development grants funded by American Recovery & Reinvestment Act (ARRA) resources. While the economy has constricted regionally and contracted training has declined, opportunities for retraining and job development have increased dramatically. The Workforce Institute has taken advantage of this environment to develop or expand programs in Green Technologies and other emerging fields. The Workforce Institute made a contribution of $275, to the General Fund in FY29-21 and has agreed to make a contribution of $411, to the General Fund for FY These resources are one-time revenue supplements that are not guaranteed from year to year. Categorical Fund 17 Assembly Bill X4.1 (the education budget trailer bill) revises the Budget Act and makes substantial cuts to most community college categorical programs for a three-year period. AB X4.1 exempts two programs from cuts (1% increase to Student Financial Aid Administration and no cut to Foster and Kinship Care Education), fully eliminates one program (Physical Plant/Instructional Equipment), and makes a range of cuts to the other categorical programs also for a three-year period beginning in FY In the revised Budget Act, categorical funding allocations were drawn from both State and Federal funding. The Federal funds, provided from American Recovery and Reinvestment Act State Stabilization (ARRA) monies in the amount of $497,43 were one-time and are currently not available for FY As a result of the totality of reductions, the FY Adopted Budget includes a transfer from the Unrestricted General Fund in the amount of $8,768. Total state funding reductions from FY28-29 were approximately $3 million with an additional $11,87 in reductions estimated from FY29-21 to FY Categorical Flexibility For categorical programs in the flexibility category, funding allocations for each district are set at the same amount received by the district in FY28-29, less the FY29-21 cut. This allocation methodology, as well as the flexibility, is locked in through FY SJECCD has elected to transfer $3, from the PT Faculty Parity Pay Categorical Program and move $15, to EOPS and $15, to DSP. Total PT Parity Pay will not be affected by this change. This transfer will trigger overall categorical flexibility per AB X

34 Estimated F1 Categorical to maintain funding level STATE CATEGORICAL PROGRAMS Evergreen Valley College FY28-29 BASE BUDGET FY29-21 STATE REVENUE FY29-21 EXPENDI- TURES FY9/1 Transfer Out F1 to Categorical Programs FY STATE REVENUE* FY21-11 EXPENDI- TURES* FY1/11 Estimated Transfer out F1 to categorical programs Student Financial Aid Administration $354,1 $269,757 $269,757 $ $3,96 $3,96 $ CalWORKs 413, , , ,65 336, ,63 Basic Skills 57,215 57,215 18,694 18,694 Nursing Support 948,587 62,496 62, , ,687 Disabled Students 1,54,53 318,51 482, , , , ,25 EOPS 117,126 55, ,278 8, , , ,18 CARE 172,5 71,921 71,921 71,921 8,39 8,118 Matriculation - credit/non credit 634, ,7 333,155 56,148 39, ,985 18,252 *Excludes Carryover Funds TOTAL $3,695,142 $1,866,246 $2,166,863 $3,617 $1,995,373 $2,529,731 $534,358 San Jose City College FY28-29 BASE BUDGET FY29-21 STATE REVENUE FY29-21 EXPENDI- TURES FY9/1 Transfer Out F1 to Categorical Programs FY STATE REVENUE* EXPENDI- TURES* FY1/11 Estimated Transfer out F1 to categorical programs Student Financial Aid Administration $354,1 $339,312 $339,312 $ $363,989 $363,989 $ CalWORKs 413, , ,266 23,223 23,223 Basic Skills 461, ,818 9, 9, Disabled Students 948, , , , , , ,218 EOPS 1,54,53 623, , ,37 637, CARE 117,126 7,491 7,491 7,491 7,491 Economic Dev. - LDSHP 172,5 28,512 28, ,5 172,5 Economic Dev. - JDIF 3, 17,432 17,432 Matriculation - credit/non credit 634,625 29,71 325,888 35, ,798 42,147 79,349 *Excludes Carryover Funds TOTAL $3,995,142 $2,766,349 $2,94,562 $174,213 $2,477,556 $2,743,966 $266,41 Health Fees Fund 18 Revenues for FY are increasing in the Health Fees Fund as a result of an increase in the Health Fee from $16 to $17 and the elimination of BOG fee waiver students exempted from paying Health Fees. The Board of Trustees approved these changes in FY As a result, the Unrestricted General Fund is not anticipated to supplement this fund during the FY budget period. 28

35 GENERAL FUND 1 PARKING FUND 11 UNRESTRICTED OVERVIEW

36 SUBTOTAL REVENUES $ 713,334 $ 713,334 $ 754,94 $ (41,57) $ 73,614 $ 73,614 $ 73, Interfund Transfer In $ 115,681 $ $ 9,428 $ (9,428) $ 45,495 $ 48,416 $ 65,871 SUBTOTAL OTHER FINANCING SOURCES $ 115,681 $ $ 9,428 $ (9,428) $ 45,495 $ 48,416 $ 65,871 TOTAL BUDGET RESOURCES $ 829,15 $ 713,334 $ 764,332 $ (5,998) $ 776,19 $ 779,31 $ 796,486 SUBTOTAL EXPENSES $ 829,15 $ 829,15 $ 764,331 $ 64,684 $ 776,19 $ 779,3 $ 796,486 TOTAL BUDGET REQUIREMENTS $ 829,15 $ 829,15 $ 764,331 $ 64,684 $ 776,19 $ 779,3 $ 796,486 Estimated Ending Fund Balance, June 3th $ $ (115,681) $ 1 $ (115,682) $ $ 1 $ Adopted Budget - Parking Fund PARKING FUND District Office ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ 1 $ Local Revenue $ $ Interest $ $ $ 317 $ (317) $ Parking Fees 713, , ,587 (41,253) 73,614 73,614 73, Other Financing Sources 5 - Expenses Classified Salaries $ $ $ 522,432 $ 522,432 $ 512,829 $ 9,63 $ 48,58 48,58 483, Employee Benefits 294, , ,425 55, ,15 287,26 31, Supplies and Materials 7,924 7,831 7, ,924 7,924 7, Other Operating Exp & Serv 3, 4,93 4,727 (634) 2,5 2,5 2, Capital Outlay 1, 1, 1, 1,

37 GENERAL FUND 1 PARKING APPRENTICESHIP UNRESTRICTED OVERVIEW FUND 11 FUND 12

38 486 - State Revenue $ 23,563 $ 17,76 $ 16,726 $ 98 $ 17,362 $ 17,362 $ 17,362 SUBTOTAL REVENUES $ 23,563 $ 17,76 $ 16,726 $ 98 $ 17,362 $ 17,362 $ 17,362 TOTAL BUDGET RESOURCES $ 89,953 $ 84,96 $ 83,116 $ 98 $ 83,752 $ 84,951 $ 84, Other Operating Exp & Serv $ 25,563 $ 17,76 $ 15,527 $ 2,179 $ 17,362 $ 17,362 $ 17,362 SUBTOTAL EXPENSES $ 25,563 $ 17,76 $ 15,527 $ 2,179 $ 17,362 $ 17,362 $ 17,362 TOTAL BUDGET REQUIREMENTS $ 25,563 $ 17,76 $ 15,527 $ 2,179 $ 17,362 $ 17,362 $ 17,362 Estimated Ending Fund Balance, June 3th $ 64,39 $ 66,39 $ 67,589 $ (1,199) $ 66,39 $ 67,589 $ 67,589 Adopted Budget - Apprenticeship Fund APPRENTICESHIP FUND San Jose City College ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 66,39 $ 66,39 $ 66,39 $ $ 66,39 $ 67,589 $ 67, Revenue 5 - Expenses 3

39 GENERAL FUND 1 PARKING ARRA FUND UNRESTRICTED OVERVIEW

40 481 - Federal Revenue $ $ 497,43 $ 497,43 $ $ $ $ SUBTOTAL REVENUES $ $ 497,43 $ 497,43 $ $ $ $ TOTAL BUDGET RESOURCES $ $ 497,43 $ 497,43 $ $ $ $ Estimated Ending Fund Balance, June 3th $ $ $ $ $ $ $ Adopted Budget - ARRA Fund ARRA FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ $ 48 - Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ $ 236,1 $ 236,1 $ $ 52 - Classified Salaries 133, , Employee Benefits 97,49 97, Supplies and Materials 9,9 9, Other Operating Exp & Serv 5,1 5, Other Outgo 15,25 15,25 31 SUBTOTAL EXPENSES $ $ 497,43 $ 497,43 $ $ $ $ TOTAL BUDGET REQUIREMENTS $ $ 497,43 $ 497,43 $ $ $ $

41 FY Federal Revenue $ $ 248,24 $ 248,24 $ $ $ $ SUBTOTAL REVENUES $ $ 248,24 $ 248,24 $ $ $ $ TOTAL BUDGETED RESOURCES $ $ 248,24 $ 248,24 $ $ $ $ SUBTOTAL EXPENSES $ $ 248,24 $ 248,24 $ $ $ $ Adopted Budget - ARRA Fund ARRA FUND San Jose City College ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ $ 118,758 $ 118,758 $ $ 52 - Classified Salaries 71,75 71, Employee Benefits 48,376 48, Supplies and Materials 1, 1, 55 - Other Operating Exp & Serv Other Outgo 7,233 7, TOTAL BUDGET REQUIREMENTS $ $ 248,24 $ 248,24 $ $ $ $

42 FY Federal Revenue $ $ 187,641 $ 187,641 $ $ $ $ SUBTOTAL REVENUES $ $ 187,641 $ 187,641 $ $ $ $ TOTAL BUDGET RESOURCES $ $ 187,641 $ 187,641 $ $ $ $ SUBTOTAL EXPENSES $ $ 187,641 $ 187,641 $ $ $ $ Adopted Budget - ARRA Fund ARRA FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ $ 117,342 $ 117,342 $ $ 52 - Classified Salaries 25,87 25, Employee Benefits 33,826 33, Other Operating Exp & Serv 2,586 2, Other Outgo 8,17 8,17 33 TOTAL BUDGET REQUIREMENTS $ $ 187,641 $ 187,641 $ $ $ $

43 FY Federal Revenue $ $ 58,417 $ 58,417 $ $ $ $ SUBTOTAL REVENUES $ $ 58,417 $ 58,417 $ $ $ $ TOTAL BUDGET RESOURCES $ $ 58,417 $ 58,417 $ $ $ $ SUBTOTAL EXPENSES $ $ 58,417 $ 58,417 $ $ $ $ TOTAL BUDGET REQUIREMENTS $ $ 58,417 $ 58,417 $ $ $ $ Adopted Budget - ARRA Fund ARRA FUND Workforce Institute ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 52 - Classified Salaries $ $ $ $ 36,159 $ 36,159 $ $ 53 - Employee Benefits 15,27 15, Supplies and Materials 7,51 7,51 34

44 FY Federal Revenue $ $ 3,321 $ 3,321 $ $ $ $ SUBTOTAL REVENUES $ $ 3,321 $ 3,321 $ $ $ $ TOTAL BUDGET RESOURCES $ $ 3,321 $ 3,321 $ $ $ $ SUBTOTAL EXPENSES $ $ 3,321 $ 3,321 $ $ $ $ TOTAL BUDGET REQUIREMENTS $ $ 3,321 $ 3,321 $ $ $ $ Adopted Budget - ARRA Fund ARRA FUND District Office ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 54 - Supplies and Materials $ $ $ $ 1,849 $ 1,849 $ $ 55 - Other Operating Exp & Serv 1,472 1,472 35

45 GENERAL FUND 1 PARKING FACILITY UNRESTRICTED OVERVIEW FUND RENTAL 11 FUND 15

46 Other Local Income $ $ $ $ $ $ 95, $ 95, SUBTOTAL REVENUES $ $ $ $ $ $ 95, $ 95, TOTAL BUDGET RESOURCES $ $ $ $ $ $ 95, $ 95, 55 - Other Operating Exp & Serv $ $ $ $ $ $ 95, $ 95, SUBTOTAL EXPENSES $ $ $ $ $ $ 95, $ 95, TOTAL BUDGET REQUIREMENTS $ $ $ $ $ $ 95, $ 95, Estimated Ending Fund Balance, June 3th $ $ $ $ $ $ $ Adopted Budget - Facility Rental Auxiliary Fund FACILITY RENTAL AUXILIARY FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ $ 48 - Revenue 5 - Expenses 36

47 FY Other Local Income $ $ $ $ $ $ 6, $ 6, SUBTOTAL REVENUES $ $ $ $ $ $ 6, $ 6, TOTAL BUDGET RESOURCES $ $ $ $ $ $ 6, $ 6, 55 - Other Operating Exp & Serv $ $ $ $ $ $ 6, $ 6, SUBTOTAL EXPENSES $ $ $ $ $ $ 6, $ 6, TOTAL BUDGET REQUIREMENTS $ $ $ $ $ $ 6, $ 6, Adopted Budget - Facility Rental Auxiliary Fund FACILITY RENTAL AUXILIARY FUND San Jose City College ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 37

48 FY Other Local Income $ $ $ $ $ $ 35, $ 35, SUBTOTAL REVENUES $ $ $ $ $ $ 35, $ 35, TOTAL BUDGET RESOURCES $ $ $ $ $ $ 35, $ 35, 55 - Other Operating Exp & Serv $ $ $ $ $ $ 35, $ 35, SUBTOTAL EXPENSES $ $ $ $ $ $ 35, $ 35, TOTAL BUDGET REQUIREMENTS $ $ $ $ $ $ 35, $ 35, Adopted Budget - Facility Rental Auxiliary Fund FACILITY RENTAL AUXILIARY FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE 48 - Revenue 5 - Expenses 38

49 WORKFORCE GENERAL FUND 1 PARKING UNRESTRICTED OVERVIEW FUND INSTITUTE 11 FUND 16

50 SUBTOTAL LOCAL REVENUES $ 1,295,486 $ 1,295,486 $ 1,979,25 $ (683,719) $ 96,84 $ 1,361,258 $ 1,361,258 TOTAL BUDGET RESOURCES $ 2,12,686 $ 2,12,686 $ 2,696,45 $ (683,719) $ 1,798,97 $ 2,434,664 $ 1,914,325 SUBTOTAL EXPENSES $ 1,85,81 $ 1,36,81 $ 1,347,999 $ 12,811 $ 1,417,538 $ 1,47,597 $ 1,53, Interfund Transfers Out $ 275, $ $ 275, $ (275,) $ 275, $ 411, $ SUBTOTAL INTERFUND TRANSFERS OUT $ 275, $ $ 275, $ (275,) $ 275, $ 411, $ TOTAL BUDGET REQUIREMENTS $ 1,36,81 $ 1,36,81 $ 1,622,999 $ (262,189) $ 1,692,538 $ 1,881,597 $ 1,53,82 Estimated Ending Fund Balance, June 3th $ 651,876 $ 651,876 $ 1,73,46 $ (421,53) $ 16,432 $ 553,67 $ 41,55 Adopted Budget - Workforce Institute Fund WORKFORCE INSTITUTE (Contract Education) Workforce Institute ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 717,2 $ 717,2 $ 717,2 $ $ 892,13 $ 1,73,46 $ 553, Local Revenue $ $ Contract Classes & Premiums Other Funds $ 1,295,486 $ 1,295,486 $ 68,937 $ 686,549 $ 96,84 34,381 34, PBO/Indirect Cost from Fund 17 1,37,268 (1,37,268) 1,2,877 1,2, Expenses Certificated Salaries $ $ $ $ 26,41 $ (26,41) $ $ 52 - Classified Salaries 588, , , , ,259 98, Employee Benefits 212,42 22, ,79 3, , ,94 412, Supplies and Materials 4,15 6,85 121,554 (6,74) 32,986 32,986 32, Other Operating Exp & Serv 244, , ,644 61,29 138, , , Capital Outlay 196,75 157,655 39, Other Outgo (Except for 573) 2,9 52,287 (31,387) 11,9 11,9 11, Interfund Transfers Out

51 GENERAL FUND 1 CATEGORICAL PARKING FUND FUND 1117 UNRESTRICTED OVERVIEW

52 California Community College - Categorical Funding State Categorical Programs 4 Consolidated STATE REVENUE Student Financial Aid Administration 68,64 ARRA FUNDS (Revised 1/6/9) One-Time Carryover Funds From Prior Year TOTAL REVENUE FLEXIBILITY ALLOWED STATE REVENUE ARRA FEDERAL FUNDS One-Time Carryover Funds From Prior Year TOTAL REVENUE $ $ $ 33,885 $ 714,489 NO $ 664,85 $ $ 71,535 $ 735,62 NO SFAA 2% Adm. 72,18 72,18 NO 72,18 72,18 NO Foster Care Education Program 137,8 137,8 NO 137,8 137,8 NO CalWORKs 539,559 41, ,231 NO 426, ,828 NO Basic Skills 198,694 5, ,76 721,942 NO 198, , ,271 NO Nursing Support 62,496 6,522 14,699 83,717 NO 146, ,687 NO Disabled Students 93,564 9, ,93 NO 93,564 1,89,782 NO EOPS 1,185, ,1 58,964 1,368,593 NO 1,185,628 14,731 1,21,22 NO CARE 142,412 15, ,763 NO 142, ,412 NO Childcare Tax Bail Out 34,38 3,584 37,892 YES 37, 34,38 YES Equal Employment Opportunity 7,522 1,472 8,994 YES 7,522 29,687 37,29 YES Economic Development - LDSHP 85,552 8,929 43,88 138,289 YES 172,5 57,4 229,54 YES Economic Development - Linking 123,988 12, ,745 3,674 YES 122,17 71, ,633 YES Economic Development - RTFI 435,697 45, ,216 1,359,389 YES 435, ,94 734,637 YES Economic Development - JDIF 148,787 15,53 164,317 YES 41,355 41,355 YES Apprenticeship 17,362 1,849 19,211 YES 17,362 17,362 YES Part-time Faculty Office Hours 19,222 25, ,348 YES 19,222 19,222 YES Part-time Faculty Health Insurance 2, ,928 YES 2,438 2,438 YES Part-time Faculty Compensation 312,215 32, ,8 YES 312, ,215 YES Matriculation - credit/non credit 632,531 66, ,77 92,73 YES 637, ,25 YES Physical Plant and Instructional Support YES YES Career Technical Education NO NO TOTAL $ 5,912,767 $ 497,43 $ 1,933,21 $ 8,343,371 $ 5,811,68 $ $ 929,391 $ 7,25,114 FLEXIBILITY ALLOWED

53 California Community College - Categorical Funding State Categorical Programs San Jose City College STATE REVENUE Student Financial Aid Administration 365,956 ARRA FUNDS (Revised 1/6/9) One-Time Carryover Funds From Prior Year TOTAL REVENUE FLEXIBILITY ALLOWED STATE REVENUE ARRA FEDERAL FUNDS One-Time Carryover Funds From Prior Year TOTAL REVENUE $ $ $ 33,885 $ 399,841 NO $ 363,989 $ $ 26,644 $ 39,633 NO CalWORKs 272,23 22, ,582 NO 23,223 23,223 NO Basic Skills 9, 2, , ,818 NO 9, 293,98 383,98 NO Disabled Students 591,248 58, ,462 NO 591, ,466 NO EOPS 636,37 66,549 31, ,714 NO 636,37 14, ,881 NO CARE 7,491 7,233 77,724 NO 7,491 7,491 NO Childcare Tax Bail Out 34,38 3,584 37,892 YES 37, 34,38 YES Economic Development - LDSHP 85,552 8,929 43,88 138,289 YES 172,5 57,4 229,54 YES Economic Development - JDIF 148,787 15,53 164,317 YES 41,355 41,355 YES Apprenticeship 17,362 1,849 19,211 YES 17,362 17,362 YES Matriculation - credit/non credit 29,71 33,919 12, ,163 YES 327,798 42,147 YES TOTAL $ 2,62,285 $ 22,772 $ 58,956 $ 3,44,13 $ 2,536,918 $ $ 432,868 $ 3,228,54 FLEXIBILITY ALLOWED 41

54 California Community College - Categorical Funding State Categorical Programs Evergreen Valley College STATE REVENUE Student Financial Aid Administration 314,648 ARRA FUNDS (Revised 1/6/9) One-Time Carryover Funds From Prior Year TOTAL REVENUE FLEXIBILITY ALLOWED STATE REVENUE ARRA FEDERAL FUNDS One-Time Carryover Funds From Prior Year TOTAL REVENUE $ $ $ $ 314,648 NO $ 3,96 $ $ 44,891 $ 344,987 NO Foster Care Education Program 137,8 137,8 NO 137,8 137,8 NO CalWORKs 267,356 19, ,649 NO 196,65 196,65 NO Basic Skills 18,694 2, ,844 26,124 NO 18,694 51,479 16,173 NO Nursing Support 62,496 6,522 14,699 83,717 NO 146, ,687 NO Disabled Students 312,316 32, ,441 NO 312, ,316 NO EOPS 549,321 57,452 27,16 633,879 NO 549, ,321 NO CARE 71,921 8, ,39 NO 71,921 71,921 NO Matriculation - credit/non credit 277,7 32,546 18, ,35 YES 39,733 56,58 YES TOTAL $ 2,1,839 $ 158,541 $ 299,232 $ 2,558,612 $ 2,132,453 $ $ 96,37 $ 2,479,148 FLEXIBILITY ALLOWED 42

55 California Community College - Categorical Funding State Categorical Programs District Office STATE REVENUE SFAA 2% Adm. 72,18 ARRA FUNDS (Revised 1/6/9) One-Time Carryover Funds From Prior Year TOTAL REVENUE FLEXIBILITY ALLOWED STATE REVENUE ARRA FEDERAL FUNDS One-Time Carryover Funds From Prior Year TOTAL REVENUE $ $ $ $ 72,18 NO $ 72,18 $ $ $ 72,18 NO Equal Employment Opportunity 7,522 1,472 8,994 YES 7,522 29,687 37,29 YES Part-time Faculty Office Hours 19,222 25, ,348 YES 19,222 19,222 YES Part-time Faculty Health Insurance 2, ,928 YES 2,438 2,438 YES Part-time Faculty Compensation 312,215 32, ,8 YES 312, ,215 YES Matriculation - credit/non credit 65,453 11,52 76,55 YES YES TOTAL $ 649,958 $ 59,673 $ 11,52 $ 72,683 $ 584,55 $ $ 29,687 $ 614,192 FLEXIBILITY ALLOWED 43

56 California Community College - Categorical Funding State Categorical Programs Workforce Institute STATE REVENUE Economic Development - Linking 123,988 ARRA FUNDS (Revised 1/6/9) One-Time Carryover Funds From Prior Year TOTAL REVENUE FLEXIBILITY ALLOWED STATE REVENUE ARRA FEDERAL FUNDS One-Time Carryover Funds From Prior Year TOTAL REVENUE $ $ 12,941 $ 163,745 $ 3,674 YES $ 122,17 $ $ 71,526 $ 193,633 YES Economic Development - RTFI 435,697 45, ,216 1,359,389 YES 435, ,94 734,637 YES TOTAL $ 559,685 $ 58,417 $ 1,41,961 $ 1,66,63 $ 557,84 $ $ 37,466 $ 928,27 FLEXIBILITY ALLOWED 44

57 SUBTOTAL REVENUES $ 17,498,45 $ 23,459,17 $ 17,54,623 $ 6,44,547 $ 15,92,164 $ 18,544,484 $ 18,544, Interfund Transfer In $ $ 44,24 $ 474,83 $ (34,626) $ 1,245,33 $ 89,74 $ 89,74 SUBTOTAL INTERFUND TRANSFER IN $ $ 44,24 $ 474,83 $ (34,626) $ 1,245,33 $ 89,74 $ 89,74 TOTAL BUDGET RESOURCES $ 17,93,79 $ 24,331,48 $ 17,961,127 $ 6,369,921 $ 17,165,467 $ 19,61,79 $ 19,61,15 SUBTOTAL EXPENSES $ 17,93,79 $ 24,331,48 $ 17,642,128 $ 6,688,92 $ 17,93,359 $ 19,25,67 $ 19,468, Interfund Transfers Out $ $ $ 72,18 $ (72,18) $ 72,18 $ 94,582 $ 94,582 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ 72,18 $ (72,18) $ 72,18 $ 94,582 $ 94,582 TOTAL BUDGET REQUIREMENTS $ 17,93,79 $ 24,331,48 $ 17,714,236 $ 6,616,812 $ 17,165,467 $ 19,345,252 $ 19,562,697 Estimated Ending Fund Balance, June 3th $ $ $ 246,891 $ (246,891) $ $ 255,827 $ 47,318 Adopted Budget - Restricted Fund RESTRICTED FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 431,674 $ 431,674 $ 431,674 $ $ $ 246,891 $ 255, Revenues Federal Revenue $ $ $ 6,429,9 $ 1,715,469 $ 8,49,928 $ 2,665,541 $ 7,342,89 9,82,937 9,82, State Revenue 1,241,335 11,746,857 8,22,866 3,525,991 7,793,719 7,734,654 7,734, Local Revenue 827,17 955, ,9 191,95 784, , , Other Finance Sources 4,849 18,929 21,92 21,92 21, Interfund Transfer In Expenses 51 - Certificated Salaries $ 2,464,852 $ 3,388,59 $ 2,797,297 $ 591,293 $ 2,548,276 $ 2,726,494 $ 2,712, Classified Salaries 5,52,621 7,382,34 5,761,38 1,621,32 5,529,599 5,648,6 5,733, Employee Benefits 3,114,58 3,542,32 2,825, ,89 2,869,483 2,882,852 3,29, Supplies and Materials 423,665 91, , , , , , Other Operating Exp & Serv 5,26,771 7,683,599 4,568,797 3,114,82 4,593,89 6,743,733 6,743, Capital Outlay 715,63 783,42 641,32 141,722 35,876 16,372 16, Student Financial Aid 533,52 21,716 21, , , , Other Payments to/for Students 131, , , ,81 118, , , Interfund Transfers Out

58 FY SUBTOTAL REVENUES $ 6,548,358 $ 7,231,93 $ 5,332,58 $ 1,899,35 $ 5,92,241 $ 6,175,87 $ 6,175, Interfund Transfer In $ $ 174,645 $ 174,213 $ 432 $ 521,13 $ 266,41 $ 266,41 SUBTOTAL INTERFUND TRANSFER IN $ $ 174,645 $ 174,213 $ 432 $ 521,13 $ 266,41 $ 266,41 TOTAL BUDGET RESOURCES $ 6,548,358 $ 7,46,575 $ 5,56,793 $ 1,899,782 $ 6,423,344 $ 6,442,217 $ 6,442,217 SUBTOTAL EXPENSES $ 6,693,69 $ 7,551,97 $ 5,493,573 $ 2,58,334 $ 6,423,344 $ 6,442,217 $ 6,52,995 TOTAL BUDGET REQUIREMENTS $ 6,693,69 $ 7,551,97 $ 5,493,573 $ 2,58,334 $ 6,423,344 $ 6,442,217 $ 6,52,995 Adopted Budget - Restricted Fund RESTRICTED FUND San Jose City College ACTUAL VARIANCE TENTATIVE 48 - Revenues Federal Revenue $ $ $ 1,75,281 $ 2,942,564 $ 1,75,81 $ 1,192,483 $ 2,5,353 2,672,947 2,672, State Revenue 4,763,778 4,119,593 3,535, ,981 3,377,113 3,38,8 3,38, Local Revenue 34, ,924 34,22 19,92 24,775 19,868 19, Other Finance Sources 25,849 12,865 12,984 12,984 12, Interfund Transfer In 5 - Expenses Certificated Salaries $ 1,331,48 $ 1,652,87 $ 1,298,172 $ 354,635 $ 1,482,733 $ 1,563,938 $ 1,574, Classified Salaries 1,973,215 2,72,258 2,27, ,49 2,219,251 2,272,885 2,288, Employee Benefits 1,57,335 1,191, , , ,47 1,27,38 1,79, Supplies and Materials 244,758 33, ,89 137, ,48 292,27 292, Other Operating Exp & Serv 1,628,277 1,261, , ,37 889, , , Capital Outlay 176, , ,9 15, ,536 35,112 35, Student Financial Aid 282,6 115,16 115,515 (355) 26,827 14,128 14, Other Payments to/for Students 165,566 12,47 63,96 115, ,377

59 FY SUBTOTAL REVENUES $ 6,672,222 $ 7,121,598 $ 5,911,299 $ 1,21,299 $ 5,953,884 $ 5,347,242 $ 5,347, Interfund Transfer In $ $ 265,559 $ 3,617 $ (35,58) $ 724,2 $ 543,294 $ 543,294 SUBTOTAL INTERFUND TRANSFER IN $ $ 265,559 $ 3,617 $ (35,58) $ 724,2 $ 543,294 $ 543,294 TOTAL BUDGET RESOURCES $ 6,672,222 $ 7,387,157 $ 6,211,916 $ 1,175,241 $ 6,678,84 $ 5,89,536 $ 5,89,536 SUBTOTAL EXPENSES $ 6,958,564 $ 7,673,499 $ 6,41,423 $ 1,263,76 $ 6,678,84 $ 5,881,6 $ 5,969,63 TOTAL BUDGET REQUIREMENTS $ 6,958,564 $ 7,673,499 $ 6,41,423 $ 1,263,76 $ 6,678,84 $ 5,881,6 $ 5,969,63 Adopted Budget - Restricted Fund RESTRICTED FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE 48 - Revenues Federal Revenue $ $ $ 1,687,215 $ 2,476,958 $ 1,872,375 $ 64,583 $ 1,842,79 1,37,616 1,37, State Revenue 4,192,136 3,837,569 3,31, ,587 3,371,594 3,289,585 3,289, Local Revenue 792, ,71 73,878 61, , ,15 741, Other Finance Sources 15, 6,64 8,936 8,936 8, Interfund Transfer In 5 - Expenses Certificated Salaries $ 1,63,681 $ 1,45,128 $ 1,399,442 $ 5,686 $ 1,5,728 $ 895,341 $ 87, Classified Salaries 1,839,456 2,383,883 2,38, ,888 1,992,442 1,846,165 1,92, Employee Benefits 1,26,159 1,249,939 1,83, ,527 1,166,25 1,28,876 1,85, Supplies and Materials 123, , ,183 94, , , , Other Operating Exp & Serv 2,334,415 1,883,945 1,341, ,799 2,85,217 1,74,214 1,74, Capital Outlay 14, ,19 78,825 7, ,34 119, , Student Financial Aid 25,992 95,556 95, ,147 33,18 33, Other Payments to/for Students 189, ,269 37,542 8,39 8,39

60 FY SUBTOTAL REVENUES $ 213,614 $ 28,23 $ 173,516 $ 34,687 $ 99,784 $ 156,945 $ 156,945 TOTAL BUDGET RESOURCES $ 213,614 $ 28,23 $ 173,516 $ 34,687 $ 99,784 $ 156,945 $ 156,945 SUBTOTAL EXPENSES $ 213,614 $ 28,23 $ 152,583 $ 55,62 $ 27,676 $ 62,363 $ 62,363 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ 72,18 $ (72,18) $ 72,18 $ 94,582 $ 94,582 TOTAL BUDGET REQUIREMENTS $ 213,614 $ 28,23 $ 224,691 $ (16,488) $ 99,784 $ 156,945 $ 156,945 Adopted Budget - Restricted Fund RESTRICTED FUND District Office ACTUAL VARIANCE TENTATIVE 48 - Revenues Federal Revenue $ $ $ 2,154 $ 2,154 $ 2,154 $ $ 2,154 2,154 2, State Revenue 193,46 188,49 153,362 34,687 79,63 136, , Expenses 52 - Classified Salaries $ $ $ 113,434 $ 126,5 $ 62,988 $ 63,17 $ 53 - Employee Benefits 4,57 4,872 31,781 9, Supplies and Materials 1,89 1,89 1, Other Operating Exp & Serv 57,72 39,436 55,924 (16,488) 27,676 62,363 62, Interfund Transfers Out Interfund Transfers Out $ $ $ 72,18 $ (72,18) $ 72,18 $ 94,582 $ 94,582

61 FY SUBTOTAL REVENUES $ 4,64,211 $ 8,897,439 $ 5,637,228 $ 3,26,211 $ 3,964,255 $ 6,864,49 $ 6,864,49 TOTAL BUDGET RESOURCES $ 4,64,211 $ 8,897,439 $ 5,637,228 $ 3,26,211 $ 3,964,255 $ 6,864,49 $ 6,864,49 TOTAL BUDGET REQUIREMENTS $ 4,64,211 $ 8,897,439 $ 5,585,549 $ 3,311,89 $ 3,964,255 $ 6,864,49 $ 6,915,154 Adopted Budget - Restricted Fund RESTRICTED FUND Workforce Institute ACTUAL VARIANCE TENTATIVE 48 - Revenues Federal Revenue $ $ $ 2,972,25 $ 5,275,793 $ 4,47,318 $ 868,475 $ 2,978,873 5,82,22 5,82, State Revenue 1,91,961 3,61,646 1,229,91 2,371, , ,27 928, Local Revenue 2, 2, 2, 116, 116, 5 - Expenses Certificated Salaries $ $ 69,691 $ 33,655 $ 99,683 $ 23,972 $ 59,815 $ 267, , Classified Salaries 1,594,516 2,17,194 1,631, ,97 1,317,96 1,529,1 1,541, Employee Benefits 89,994 1,6,38 752,38 37,73 74,51 826, , Supplies and Materials 53, ,447 16, , , , , Other Operating Exp & Serv 1,6,359 4,498,964 2,489,78 2,9,184 1,591,14 3,945,624 3,945, Capital Outlay 398,562 51,35 445,595 55,71 5,588 5, Other Payments to/for Students 131,457 83,836 6,673 23, ,311 34,15 34,15 SUBTOTAL EXPENSES $ 4,64,211 $ 8,897,439 $ 5,585,549 $ 3,311,89 $ 3,964,255 $ 6,864,49 $ 6,915,154

62 GENERAL FUND 1 HEALTH PARKINGFEES FUND FUND 1118 UNRESTRICTED OVERVIEW

63 Health Fees $ 628,814 $ 628,814 $ 648,122 $ (19,38) $ 647,956 $ 647,956 $ 647,956 SUBTOTAL STATE REVENUES $ 628,814 $ 628,814 $ 648,122 $ (19,38) $ 647,956 $ 647,956 $ 647,956 TOTAL BUDGET RESOURCES $ 628,814 $ 628,814 $ 648,122 $ (19,38) $ 696,445 $ 679,336 $ 679,336 Estimated Ending Fund Balance, June 3th $ $ $ 31,38 $ (31,38) $ 47,943 $ 31,38 $ 28,938 Adopted Budget - Health Fee Fund HEALTH FEE FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ 48,489 $ 31,38 $ 31, State Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ 293,659 $ 318,942 $ 332,783 $ (13,841) $ 32,236 32,236 32, Classified Salaries 137, , ,255 (1,579) 161, , , Employee Benefits 127, ,927 99,789 16, ,743 12, , Supplies and Materials 1, 23,234 24,599 (1,365) 3,611 29,987 29, Other Operating Exp & Serv 6, (21,122) 21,357 29,28 28,717 28, Capital Outlay 3,8 3, ,4 5,4 5,4 5 SUBTOTAL EXPENSES $ 628,814 $ 628,814 $ 616,742 $ 12,72 $ 648,52 $ 647,956 $ 65,398 TOTAL BUDGET REQUIREMENTS $ 628,814 $ 628,814 $ 616,742 $ 12,72 $ 648,52 $ 647,956 $ 65,398

64 Health Fees $ 352,929 $ 352,929 $ 343,55 $ 9,424 $ 342,721 $ 342,721 $ 342,721 SUBTOTAL STATE REVENUES $ 352,929 $ 352,929 $ 343,55 $ 9,424 $ 342,721 $ 342,721 $ 342,721 TOTAL BUDGET RESOURCES $ 352,929 $ 352,929 $ 343,55 $ 9,424 $ 342,721 $ 342,721 $ 342,721 Estimated Ending Fund Balance, June 3th $ $ $ (5,543) $ 5,543 $ 1,12 $ (5,543) $ (7,51) Adopted Budget - Health Fee Fund HEALTH FEE FUND San Jose City College ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ 1,375 $ (5,543) $ (5,543) State Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ 21,497 $ 158,287 $ 172,14 $ (13,727) $ 153,63 153,63 153, Classified Salaries 45,63 11, ,614 (1,76) 11,538 11,538 11, Employee Benefits 53,957 65,457 54,585 1,872 66,5 66,41 67, Supplies and Materials 1, 6,234 9,124 (2,89) 5,51 4,886 4, Other Operating Exp & Serv 32,845 18,13 (1,399) 19,412 12,866 12,866 12, Capital Outlay 3,4 3, ,4 3,4 3,4 51 SUBTOTAL EXPENSES $ 352,929 $ 352,929 $ 349,48 $ 3,881 $ 342,994 $ 342,721 $ 344,229 TOTAL BUDGET REQUIREMENTS $ 352,929 $ 352,929 $ 349,48 $ 3,881 $ 342,994 $ 342,721 $ 344,229

65 Health Fees $ 275,885 $ 275,885 $ 34,617 $ (28,732) $ 35,235 $ 35,235 $ 35,235 SUBTOTAL STATE REVENUES $ 275,885 $ 275,885 $ 34,617 $ (28,732) $ 35,235 $ 35,235 $ 35,235 TOTAL BUDGET RESOURCES $ 275,885 $ 275,885 $ 34,617 $ (28,732) $ 35,235 $ 35,235 $ 35,235 Estimated Ending Fund Balance, June 3th $ $ $ 36,923 $ (36,923) $ 37,841 $ 36,923 $ 35,989 Adopted Budget - Health Fee Fund HEALTH FEE FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ 38,114 $ 36,923 $ 36, State Revenue 5 - Expenses 51 - Certificated Salaries $ $ $ 83,162 $ 16,655 $ 16,769 $ (114) $ 148,66 148,66 148, Classified Salaries 91,517 65,138 65,641 (53) 59,694 59,694 59, Employee Benefits 73,28 5,47 45,24 5,266 53,693 53,983 54, Supplies and Materials 17, 15,475 1,525 25,11 25,11 25, Other Operating Exp & Serv 27,926 (17,778) (19,723) 1,945 16,414 15,851 15, Capital Outlay , 2, 2, 52 SUBTOTAL EXPENSES $ 275,885 $ 275,885 $ 267,694 $ 8,191 $ 35,58 $ 35,235 $ 36,169 TOTAL BUDGET REQUIREMENTS $ 275,885 $ 275,885 $ 267,694 $ 8,191 $ 35,58 $ 35,235 $ 36,169

66 GENERAL FUND 1 PARKING CAPITAL/BOND UNRESTRICTED OVERVIEW FUND 11 PROJECT FUNDS

67 Capital Project Funds 31 and 36 In November, 24 the voters of San José approved Measure G, a local General Obligation Bond, in the amount of $185 million. The ballot title read: San José City College and Evergreen Valley College Improvement Measure: To prepare students for jobs and transfer to four-year universities by: Building art, science and math classrooms and labs Expanding healthcare job training facilities Upgrading, acquiring, constructing and equipping facilities sites and classrooms Measure G passed with a 65.39% approval by the voters of greater San José and Milpitas. A Citizen's Bond Oversight Committee provides review as described by law and delivers annual reports to the Board of Trustees. San Jose City College completed an updated Facilities Master Plan 211 that will reflect the final phase of implementation of projects in this capital construction program. A number of projects will move from design to construction during FY21-211, including the new Multidisciplinary & Fine Arts Complex at SJCC, as well as the Health/Physical Education Center at Evergreen Valley College. The Adopted Budget for FY is now defined by project within the following project types: Safety & Security Improvements Technology Upgrades Expansion & New Construction Infrastructure, Utilities & Electrical Improvements Project Administration & Other Operating Expenses Contingency The capital outlay funding provided by the State for FY is only $886,524 for furniture and equipment associated with the Center for the Arts at EVC. There is no anticipated scheduled maintenance funding provided by the State for FY Interest earnings off bond proceeds are budgeted at $65, for FY

68 CARRYFORWARD FY $ SUBTOTAL REVENUES $ 31,6,56 $ 32,357,384 $ 757,335 $ 31,6,49 $ 32,25,56 $ 32,25,56 $ 32,2,56 TOTAL BUDGET RESOURCES $ 98,398,825 $ 99,156,153 $ 67,556,14 $ 31,6,49 $ 81,379,666 $ 81,629,777 $ 72,913,137 Adopted Budget - General Obligation Bond - Measure G Series B Fund GENERAL OBLIGATION BOND - MEASURE G SERIES B Consolidated ACTUAL VARIANCE TENTATIVE Beginning Fund Balance, July 1st $ 66,798,769 $ 66,798,769 $ 66,798,769 $ $ 49,129,61 49,379,721 $ 4,713, Revenues Interest $ $ $ $ 648,872 $ 648,871 $ 1 $ 65, 65, 6, Other Local Income 18,456 18,464 (8) Future Sale of Bonds 31,6,56 31,6,56 31,6,56 31,6,56 31,6,56 31,6,56 Expenses Scheduled Maintenance & Special Repairs DW - Scheduled Maintenance $ 11,45 $ 11,45 $ 11,45 $ $ Subtotal Scheduled Maintenance & Special Repairs $ 11,45 $ 11,45 $ 11,45 $ $ 54 Building Expansion & New Construction SJCC - Humanities Arts Math Buildings $ 29,35,922 $ 3,574,679 $ 1,456,67 $ 29,118,72 $ 28,95,922 29,118,72 27,118,72 SJCC - Physical Education Buildings 19,87,883 19,87,883 19,87,883 19,85,883 19,87,883 18,87,883 EVC - Classroom Complex for the Visual/Performing Arts 2,161,682 2,931,682 2,931, EVC - Health/Physical Education Center 3,,121 2,848, ,43 2,671,718 2,651,121 2,671,718 1,671,718 DW - North District Multi-Disciplinary Site 1,, 1,, 1,, 9,9, 1,, 9,5, Subtotal Building Expansion & New Construction $ 64,338,68 $ 66,225,365 $ 4,564,36 $ 61,661,59 $ 61,37,926 61,661,59 57,16,673 Building Improvements SJCC - Maintenance & Operations Renovations $ 12,733 $ 12,733 $ 6,656 $ 6,77 $ 6,77 6,77 SJCC - Minor Facilities Modification 2, 118,584 81,416 86,5 81,416 SJCC - Modernization of Existing Facilities 1,882, ,669 22,746 49,923 1,819,426 49,923 49,923 EVC - Modernization of Existing Facilities 17,289,144 17,291,483 7,192,86 1,98,623 9,13,144 1,98,623 8,779,743 District Office Renovation 2,532,53 2,532, ,38 2,336,493 2,377,53 2,336,493 1,836,493 Subtotal Building Improvements $ 21,716,833 $ 2,55,416 $ 7,536,884 $ 13,13,532 $ 13,296,6 13,13,532 11,113,236 Site Improvements SJCC - Multi-Use Athletic/Softball Field $ 2,9,869 $ 2,9,869 $ 397,86 $ 1,612,9 $ 1,59,869 1,612,9 SJCC - Site Improvements 574, , ,411 11,265 55,141 11,266 EVC - Site Improvements 29, 442, 44,98 1,2 1,2 DW - Sustainability Plan 6,95 6,95 52,683 7,412 7,412 Subtotal Site Improvements $ 2,934,64 $ 3,86,64 $ 1,355,934 $ 1,73,76 $ 1,565,1 1,73,77 Campus Furniture & Equipment SJCC - Furniture & Equipment $ $ 2, $ 173,472 $ 26,528 $ 26,527 EVC - Furniture & Equipment 1,42,71 73, , , ,71 588, ,475 Subtotal Campus Furniture & Equipment $ 1,42,71 $ 93,362 $ 315,359 $ 615,3 $ 938,71 615,2 588,475

69 CARRYFORWARD FY SUBTOTAL EXPENSES $ 96,395,548 $ 96,623,13 $ 18,176,383 $ 78,446,747 $ 79,66,58 $ 79,275,484 $ 69,958,842 Contingency $ 2,3,276 $ 2,533,23 $ $ 2,533,23 $ 2,313,86 $ 2,354,294 $ 2,954,294 TOTAL BUDGET REQUIREMENTS $ 98,398,824 $ 99,156,153 $ 18,176,383 $ 8,979,77 $ 81,379,666 $ 81,629,778 $ 72,913,136 Estimated Ending Fund Balance, June 3th $ 1 $ $ 49,379,721 $ (49,379,721) $ $ (1) $ 1 Adopted Budget - General Obligation Bond - Measure G Series B Fund GENERAL OBLIGATION BOND - MEASURE G SERIES B Consolidated ACTUAL VARIANCE TENTATIVE Safety & Security Improvements DW - Safety Upgrades $ 2,4,97 $ 2,4,97 $ 1,448,26 $ 556,764 $ 365,87 $ 556,764 $ 219,522 Subtotal Safety & Security Improvements $ 2,4,97 $ 2,4,97 $ 1,448,26 $ 556,764 $ 365,87 $ 556,764 $ 219,522 Technology Upgrades DW - Telecommunications Upgrades (VOIP) $ 1,963,538 $ 853,38 $ 665,848 $ 187,532 $ 5,4 $ 74,42 $ DW - Technology Upgrades 1,11, , ,645 7, ,269 Subtotal Technology Upgrades $ 1,963,538 $ 1,963,538 $ 1,664,361 $ 299,177 $ 121,158 $ 329,689 $ Facilities Master Plan SJCC - Facility Master Planning $ 181,852 $ 181,852 $ 18,416 $ 1,436 $ 31,852 $ 1,436 $ EVC - Facility Master Planning 132, , ,114 82,114 Subtotal Expansion and New Construction $ 313,966 $ 313,966 $ 312,53 $ 1,436 $ 113,966 $ 1,436 $ 55 Infrastructure, Utilities, Electrical Improvements SJCC - Utilities Infrastructure $ 342,81 $ 342,81 $ $ 342,81 $ 342,81 342,81 342,81 EVC - Central Plant & Utility Infrastructure Upgrades 36,6 26,6 185,295 74, ,413 74,711 Subtotal Infrastructure, Utilities, Electrical Improvements $ 72,87 $ 62,87 $ 185,295 $ 416,792 $ 483, , ,81 Project Administration & Other Operating Expense DW - Legal Fees $ 275,1 $ 275,1 $ 2,9 $ 75,91 $ 75,1 $ 75,91 DW - Project Management Services 3, 23, 176,757 53,243 66, 53,243 DW - Project Admin: Classified Salaries 67,57 67,884 6,416 7,468 68,14 54,666 56,646 DW - Project Admin: Classified MSC Salaries 177, ,397 15,213 5, ,235 14,789 14,789 DW - Project Admin: Employee Benefits 96,94 88,5 82,289 6,211 92,971 79,76 84,278 DW - Other Operating Expenses 27,5 22,419 5,81 41, , ,142 Subtotal Project Administration & Other Operating Expense $ 916,8 $ 844,381 $ 692,13 $ 152,278 $ 873,918 $ 95,53 534,855

70 SUBTOTAL REVENUES $ 2,23,329 $ 2,23,328 $ 1,538,75 $ 691,578 $ 1,15,269 $ 1,27,124 $ 32,6 TOTAL BUDGET RESOURCES $ 3,169,95 $ 3,169,94 $ 2,478,326 $ 691,578 $ 2,63,268 $ 2,18,255 $ 1,433,216 Adopted Budget - Capital Projects Fund CAPITAL PROJECTS FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 939,576 $ 939,576 $ 939,576 $ $ 957,999 $ 973,131 $ 1,112, Revenues State Capital Outlay Projects $ $ $ 1,759,196 $ 1,759,196 $ 872,672 $ 886,524 $ 887, ,524 State Scheduled Maintenance 11,46 11,45 11,45 ESUHSD Bio Tech Academy 161,2 161,2 161,2 ESUHSD Accel/Genesis 58,527 58,527 58,526 1 Other Local Revenue 15, 15, 344,947 (194,947) 217,575 32,6 32,6 5 - Expenses 56 State Scheduled Maintenance DW - State Scheduled Maintenance $ 11,46 $ 11,45 $ 11,45 $ $ Subtotal State Scheduled Maintenance $ 11,46 $ 11,45 $ 11,45 $ $ State Capital Outlay Projects SJCC - Applied Science Complex Construction $ $ $ $ $ EVC - Arts Complex 1,759,196 1,759, , , , ,524 Subtotal State Capital Outlay Projects $ 1,759,196 $ 1,759,196 $ 872,672 $ 886,524 $ 887, ,524 Local Projects Supplies & Materials $ 1,5 $ 79 $ 662 $ 128 $ $ $ Equipment 5, 4,363 13,767 26,596 Other Operating Expenses & Services 121,9 152, ,986 7,863 21,339 21,339 ESUHSD Bio Tech Academy* Classified Salaries* 4,859 36, 36, Employee Benefits* 24,12 21,591 21,591 Supplies & Materials* 5, 5, Other Operating Expenses & Services* 96,221 98,69 98,69 ESUHSD Accel/Genesis* Classified Salaries* 34,321 36,155 36,155 Employee Benefits* 24,26 21,679 21,679 Other Operating Expenses & Services* Subtotal Local Projects $ 393,127 $ 413,729 $ 379,141 $ 34,588 $ $ 21,339 $ 21,339

71 SUBTOTAL EXPENSES $ 2,46,81 $ 2,427,419 $ 1,55,195 $ 922,224 $ 1,4,689 $ 1,67,639 $ 184,131 Contingency $ 763,824 $ 742,485 $ $ 742,485 $ $ $ TOTAL BUDGET REQUIREMENTS $ 3,169,95 $ 3,169,94 $ 1,55,195 $ 1,664,79 $ 1,4,689 $ 1,67,639 $ 184,131 Estimated Ending Fund Balance, June 3th $ $ $ 973,131 $ (973,131) $ 1,22,579 $ 1,112,616 $ 1,249,85 Adopted Budget - Capital Projects Fund CAPITAL PROJECTS FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Project Administration Classified Salaries $ 59,79 $ 59,816 $ 59,82 $ (4) $ 58,948 62,878 62,878 Classifies MSC Salaries 43,822 43,822 43,822 43,822 43,822 43,822 Employee Benefits 49,451 49,451 48,335 1,116 5,225 53,76 56,92 Subtotal Project Administration $ 152,352 $ 153,89 $ 151,977 $ 1,112 $ 152, ,776 * Activities moved to General Fund (Fund 1) effective 57

72 GENERAL FUND 1 SPECIAL PARKING REVENUE FUND 11 FUNDS UNRESTRICTED OVERVIEW

73 Special Revenue Funds Child Development Fund 72 The Child Development Fund represents the operation of the SJCC Child Development Center. After a brief closure, the center reopened for the Fall Term in FY29-21 with a large portion of the funding coming from CalWORKS and community parents. It is estimated that the General Fund will contribute $114,123 toward operations in FY (down from $159,234 in FY29-21). OBEB Trust - Fund 75 The OBEB Trust Fund was established after the sale of OPEB Bonds to fund the GASB 43/45 Actuarial Valuation of Postretirement Employee Benefits estimated at $47,719,5 at June 3, 27. The closing for 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%. The expenditures budgeted for FY in the amount of $2, represents fees associated with Benefit Trust as Discretionary Trustee for asset and fiduciary management, Futuris Trust as Program Coordinator, and Chuck Thompson to complete plan documents. Trust earnings for FY29-21 were $6,314,649. Due to the fluctuation of the market, anticipated earnings for FY are estimated at $3,49,75. 58

74 Other Local Income $ 41,643 $ 41,643 $ 52,94 $ (1,451) $ 41,643 $ 41,643 $ 41,643 SUBTOTAL LOCAL REVENUES $ 41,643 $ 41,643 $ 52,94 $ (1,451) $ 41,643 $ 41,643 $ 41,643 TOTAL BUDGET RESOURCES $ 126,51 $ 126,51 $ 136,961 $ (1,451) $ 121,561 $ 123,341 $ 43,278 Estimated Ending Fund Balance, June 3th $ 84,867 $ 84,867 $ 81,698 $ 3,169 $ 74,837 $ 1,635 $ Adopted Budget - Cafeteria Fund CAFETERIA FUND Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 84,867 $ 84,867 $ 84,867 $ $ 79,918 $ 81,698 $ 1, Local Revenue 5 - Expenses 52 - Classified Salaries $ $ $ 23,658 $ 23,658 $ 23,931 $ (273) $ 23,771 23,771 23, Employee Benefits 16,65 16,65 16, ,12 17,247 18, Supplies and Materials 1,335 1,335 1,335 1,335 1,335 1, Other Operating Exp & Serv 14,995 (14,995) 4,516 4, Other Outgo 74, SUBTOTAL EXPENSES $ 41,643 $ 41,643 $ 55,263 $ (13,62) $ 46,724 $ 121,76 $ 43,278 TOTAL BUDGET REQUIREMENTS $ 41,643 $ 41,643 $ 55,263 $ (13,62) $ 46,724 $ 121,76 $ 43,278

75 SUBTOTAL REVENUES $ 542,66 $ 542,66 $ 448,422 $ 94,238 $ 618,97 $ 618,97 $ 618, Interfund Transfer In $ 241,144 $ 241,144 $ 159,234 $ 81,91 $ 114,123 $ 114,13 $ 133,836 SUBTOTAL INTERFUND TRANSFERS IN $ 241,144 $ 241,144 $ 159,234 $ 81,91 $ 114,123 $ 114,13 $ 133,836 TOTAL BUDGET RESOURCES $ 783,84 $ 783,84 $ 67,656 $ 176,148 $ 732,22 $ 732,11 $ 751,933 SUBTOTAL EXPENSES $ 783,84 $ 783,84 $ 67,656 $ 176,148 $ 732,22 $ 732,11 $ 751,933 TOTAL BUDGET REQUIREMENTS $ 783,84 $ 783,84 $ 67,656 $ 176,148 $ 732,22 $ 732,11 $ 751,933 Estimated Ending Fund Balance, June 3th $ $ $ $ $ $ $ Adopted Budget - Child Development Fund CHILD DEVELOPMENT San Jose City College ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ $ 48 - Revenues $ $ State Revenue $ 227,652 $ 444,824 $ 295,659 $ 149,165 $ 258, , , Parent Fees Child Care 315,8 97, ,763 (54,927) 359, , , Interfund Transfer In 5 - Expenses Classified Salaries $ $ $ 386,995 $ 392,531 $ 32,866 $ 71,665 $ 359,95 364, , Employee Benefits 288,89 288,89 216,211 72, , , , Supplies and Materials 44,5 35,165 9,335 61,784 61,784 61, Other Operating Exp & Serv 18, 57,686 35,136 22,55 26,35 26,35 26, Capital Outlay

76 SUBTOTAL LOCAL REVENUES $ $ $ 6,314,649 $ (6,314,649) $ 3,638,93 $ 3,49,75 $ 3,5,443 TOTAL BUDGET RESOURCES $ 41,,279 $ 41,,279 $ 47,314,928 $ (6,314,649) $ 5,536,935 $ 47,49,536 $ 47,395, Other Operating Exp & Serv $ 224,489 $ 224,489 $ 226,589 $ (2,1) $ 195, $ 2, $ 2, Interfund Transfers Out $ $ $ 3,87,878 $ (3,87,878) $ 3,314,3 $ 3,314,3 $ 3,314,3 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ 3,87,878 $ (3,87,878) $ 3,314,3 $ 3,314,3 $ 3,314,3 TOTAL BUDGET REQUIREMENTS $ 224,489 $ 224,489 $ 3,314,467 $ (3,89,978) $ 3,59,3 $ 3,514,3 $ 3,514,3 Estimated Ending Fund Balance, June 3th $ 4,775,79 $ 4,775,79 $ 44,,461 $ (3,224,671) $ 47,27,635 $ 43,895,236 $ 43,881,379 Adopted Budget - OPEB Trust Fund OPEB TRUST FUND District Office ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 41,,279 $ 41,,279 $ 41,,279 $ $ 46,898,32 $ 44,,461 $ 43,895, Local Revenue Interest $ $ $ $ $ 533 $ (533) $ Dividend Income 1,27,528 (1,27,528) 1,23,276 1,25, 1,25, Other Investment Income 66,81 (66,81) 67,815 68, 68, Realized Gain/(Losses) 1,429,14 (1,429,14) 1,35,426 1,3, 1,3, Unrealized Apprec/(Deprec) 3,547,674 (3,547,674) 1,241,853 1,15,525 1,16, Expenses Interfund Transfers Out SUBTOTAL EXPENSES $ 224,489 $ 224,489 $ 226,589 $ (2,1) $ 195, $ 2, $ 2,

77 GENERAL FUND 1 INTERNAL PARKINGSERVICE FUND 11 FUNDS UNRESTRICTED OVERVIEW

78 488 - Local Revenue $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533,6 SUBTOTAL LOCAL REVENUES $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533,6 TOTAL BUDGET RESOURCES $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533, Other Operating Exp & Serv $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533,6 SUBTOTAL EXPENSES $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533,6 TOTAL BUDGET REQUIREMENTS $ 1,346, $ 1,346, $ 89,417 $ 536,583 $ 1,46,361 $ 1,533,6 $ 1,533,6 Estimated Ending Fund Balance, June 3th $ $ $ $ $ $ $ Adopted Budget - Self Insurance Fund SELF INSURANCE Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ $ 48 - Revenue 5 - Expenses 62

79 GENERAL 1 PARKING FIDUCIARY UNRESTRICTED OVERVIEW FUND FUND (FINANCIAL AID)

80 SUBTOTAL STATE REVENUES $ 9,543,456 $ 18,258,282 $ 2,644,386 $ (2,386,14) $ 21,534,714 $ 21,57,276 $ 21,57,276 TOTAL BUDGET RESOURCES $ 9,543,456 $ 18,258,282 $ 2,644,386 $ (2,386,14) $ 21,534,714 $ 21,57,276 $ 21,57,276 SUBTOTAL EXPENSES $ 22,227 $ 122,661 $ 28,8 $ (86,139) $ 21,892 $ 24,115 $ 24,115 SUBTOTAL INTERFUND TRANSFERS OUT $ 9,521,229 $ 18,135,621 $ 2,435,586 $ (2,299,965) $ 21,512,822 $ 21,546,161 $ 21,546,161 TOTAL BUDGET REQUIREMENTS $ 9,543,456 $ 18,258,282 $ 2,644,386 $ (2,386,14) $ 21,534,714 $ 21,57,276 $ 21,57,276 Estimated Ending Fund Balance, June 3th $ $ $ $ $ $ $ Adopted Budget - Student Financial Aid Fund STUDENT FINANCIAL AID FUND Consolidated ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ $ $ $ $ $ $ 48 - Revenue $ $ Federal Revenue $ 9,543,456 $ 17,434,996 $ 19,784,67 $ (2,349,674) $ 2,711,428 2,746,99 2,746, State Revenue 823, ,716 (36,43) 823, , , Expenses $ $ 52 - Classified Salaries $ 22,227 $ 47,992 $ 46,875 $ 1,117 $ 21,892 24,115 24, Other Operating Exp & Serv 74, ,925 (87,256) Student Financial Aid Student Financial Aid $ 9,521,229 $ 18,135,621 $ 2,435,586 $ (2,299,965) $ 21,512,822 $ 21,546,161 $ 21,546,161

81 FY SUBTOTAL STATE REVENUES $ 4,41,59 $ 7,563,368 $ 8,685,216 $ (1,121,848) $ 1,615,623 $ 1,633,44 $ 1,633,44 TOTAL BUDGET RESOURCES $ 4,41,59 $ 7,563,368 $ 8,685,216 $ (1,121,848) $ 1,615,623 $ 1,633,44 $ 1,633,44 SUBTOTAL EXPENSES $ 11,114 $ 42,46 $ 48,754 $ (6,348) $ 1,946 $ 12,58 $ 12,58 TOTAL BUDGET REQUIREMENTS $ 4,41,59 $ 7,563,368 $ 8,685,216 $ (1,121,848) $ 1,615,623 $ 1,633,44 $ 1,633,44 Adopted Budget - Student Financial Aid Fund STUDENT FINANCIAL AID FUND San Jose City College ACTUAL VARIANCE TENTATIVE 48 - Revenue Federal Revenue $ $ $ 4,41,59 $ 7,269,86 $ 8,372,897 $ (1,13,811) $ 1,321,341 1,339,122 1,339, State Revenue 294, ,319 (18,37) 294, , , Expenses $ $ 52 - Classified Salaries $ 11,114 $ 22,624 $ 21,58 $ 1,44 $ 1,946 12,58 12, Other Operating Exp & Serv 19,782 27,174 (7,392) Student Financial Aid Student Financial Aid $ 4,29,945 $ 7,52,962 $ 8,636,462 $ (1,115,5) $ 1,64,677 $ 1,621,346 $ 1,621,346 SUBTOTAL INTERFUND TRANSFERS OUT $ 4,29,945 $ 7,52,962 $ 8,636,462 $ (1,115,5) $ 1,64,677 $ 1,621,346 $ 1,621,346

82 FY SUBTOTAL STATE REVENUES $ 5,52,397 $ 1,694,914 $ 11,959,17 $ (1,264,256) $ 1,919,91 $ 1,936,872 $ 1,936,872 TOTAL BUDGET RESOURCES $ 5,52,397 $ 1,694,914 $ 11,959,17 $ (1,264,256) $ 1,919,91 $ 1,936,872 $ 1,936,872 SUBTOTAL EXPENSES $ 11,113 $ 8,255 $ 16,46 $ (79,791) $ 1,946 $ 12,57 $ 12,57 TOTAL BUDGET REQUIREMENTS $ 5,52,397 $ 1,694,914 $ 11,959,17 $ (1,264,256) $ 1,919,91 $ 1,936,872 $ 1,936,872 Adopted Budget - Student Financial Aid Fund STUDENT FINANCIAL AID FUND Evergreen Valley College ACTUAL VARIANCE TENTATIVE 48 - Revenue Federal Revenue $ $ $ 5,52,397 $ 1,165,91 $ 11,411,773 $ (1,245,863) $ 1,39,87 1,47,868 1,47, State Revenue 529,4 547,397 (18,393) 529,4 529,4 529,4 5 - Expenses $ $ 52 - Classified Salaries $ 11,113 $ 25,368 $ 25,295 $ 73 $ 1,946 12,57 12, Other Operating Exp & Serv 54, ,751 (79,864) Student Financial Aid Student Financial Aid $ 5,491,284 $ 1,614,659 $ 11,799,124 $ (1,184,465) $ 1,98,145 $ 1,924,815 $ 1,924,815 SUBTOTAL INTERFUND TRANSFERS OUT $ 5,491,284 $ 1,614,659 $ 11,799,124 $ (1,184,465) $ 1,98,145 $ 1,924,815 $ 1,924,815

83 GENERAL FUND 1 PARKING LONG UNRESTRICTED OVERVIEW FUND TERM 11 DEBT FUNDS

84 488 - Local Revenue $ $ $ 447,87 $ (447,87) $ 419, $ 448,378 $ 448,378 SUBTOTAL REVENUES $ $ $ 447,87 $ (447,87) $ 419, $ 448,378 $ 448, Interfund Transfer In $ 2,799,856 $ 2,799,856 $ 3,87,878 $ (288,22) $ 3,314,3 $ 3,314,3 $ 3,314,3 SUBTOTAL INTERFUND TRANSFER IN $ 2,799,856 $ 2,799,856 $ 3,87,878 $ (288,22) $ 3,314,3 $ 3,314,3 $ 3,314,3 TOTAL BUDGET RESOURCES $ 4,958,147 $ 4,958,147 $ 5,694,39 $ (735,892) $ 7,87,75 $ 7,143,892 $ 7,549,45 SUBTOTAL EXPENSES $ 3,716,34 $ 3,716,34 $ 2,312,825 $ 1,43,515 $ 3,314,3 $ 3,314,3 $ 3,314, Interfund Transfers Out $ $ $ $ $ $ 42,82 $ 3,136,5 SUBTOTAL INTERFUND TRANSFERS OUT $ $ $ $ $ $ 42,82 $ 3,136,5 TOTAL BUDGET REQUIREMENTS $ 3,716,34 $ 3,716,34 $ 2,312,825 $ 1,43,515 $ 3,314,3 $ 3,357,12 $ 6,45,35 Estimated Ending Fund Balance, June 3th $ 1,241,87 $ 1,241,87 $ 3,381,214 $ (2,139,47) $ 3,773,45 $ 3,786,772 $ 1,99,145 Adopted Budget - L/T Debt Retiree Benefits Fund L/T DEBT RETIREE BENEFITS FUND Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 2,158,291 $ 2,158,291 $ 2,158,291 $ $ 3,354,45 $ 3,381,214 $ 3,786, Revenue Interfund Transfer In 5 - Expenses Retiree Benefits $ $ $ 2,841,35 $ 2,841,35 $ 3,83,94 $ (242,95) $ 3,314,3 3,314,3 3,314, Other Services (771,115) 771, Appropriation for Contingency 875,35 875,35 875, Interfund Transfers Out

85 SUBTOTAL REVENUES $ 9,654,32 $ 9,654,32 $ 1,722,439 $ (1,68,119) $ 1,356,12 $ 1,68, $ 1,68, TOTAL BUDGET RESOURCES $ 19,38,64 $ 19,38,64 $ 2,376,759 $ (1,68,119) $ 19,29,647 $ 19,895,846 $ 19,326,646 SUBTOTAL EXPENSES $ 9,654,32 $ 9,654,32 $ 11,16,913 $ (1,56,593) $ 11,249,2 $ 11,249,2 $ 1,152,813 Adopted Budget - L/T Debt GO Bond Measure I Fund L/T DEBT GO BOND MEASURE I FUND Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 9,654,32 $ 9,654,32 $ 9,654,32 $ $ 8,853,527 $ 9,215,846 $ 8,646, Revenue $ $ State Revenue $ $ $ 88,332 $ (88,332) $ 82,21 88, 88, Local Revenue 9,654,32 9,654,32 1,634,17 (979,787) 1,273,919 1,592, 1,592, 5 - Expenses $ $ Other Services $ 9,654,32 $ 9,654,32 $ $ 9,654,32 $ Debt Retirement 11,16,913 (11,16,913) 11,249,2 11,249,2 1,152, TOTAL BUDGET REQUIREMENTS $ 9,654,32 $ 9,654,32 $ 11,16,913 $ (1,56,593) $ 11,249,2 $ 11,249,2 $ 1,152,813 Estimated Ending Fund Balance, June 3th $ 9,654,32 $ 9,654,32 $ 9,215,846 $ 438,474 $ 7,96,447 $ 8,646,646 $ 9,173,833

86 SUBTOTAL REVENUES $ 3,49,553 $ 3,49,553 $ 4,924,487 $ (1,874,934) $ 5,858,462 $ 5,893,5 $ 5,893,5 TOTAL BUDGET RESOURCES $ 6,99,17 $ 6,99,17 $ 7,974,41 $ (1,874,934) $ 9,637,43 $ 8,651,161 $ 9,221,92 SUBTOTAL EXPENSES $ 3,49,554 $ 3,49,554 $ 5,216,38 $ (2,166,826) $ 6,136,28 $ 5,322,759 $ 7,36,38 Adopted Budget - L/T Debt GO Bond Measure G Fund L/T DEBT GO BOND MEASURE G FUND Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ 3,49,554 $ 3,49,554 $ 3,49,554 $ $ 3,778,941 $ 2,757,661 $ 3,328, Revenue $ $ State Revenue $ $ $ 38,661 $ (38,661) $ 19,123 38, 38, Local Revenue 3,49,553 3,49,553 4,885,826 (1,836,273) 5,839,339 5,855,5 5,855,5 5 - Expenses $ $ Other Srvices $ 3,49,554 $ 3,49,554 $ $ 3,49,554 $ Debt Retirement 5,216,38 (5,216,38) 6,136,28 5,322,759 7,36,38 68 TOTAL BUDGET REQUIREMENTS $ 3,49,554 $ 3,49,554 $ 5,216,38 $ (2,166,826) $ 6,136,28 $ 5,322,759 $ 7,36,38 Estimated Ending Fund Balance, June 3th $ 3,49,553 $ 3,49,553 $ 2,757,661 $ 291,892 $ 3,51,123 $ 3,328,42 $ 2,185,522

87 488 - Local Revenue $ $ $ 174 $ (174) $ $ $ SUBTOTAL REVENUES $ $ $ 174 $ (174) $ $ $ Interfund Transfer In $ $ $ $ $ 5,78 $ 48,28 $ 3,136,5 SUBTOTAL INTERFUND TRANSFER IN $ $ $ $ $ 5,78 $ 48,28 $ 3,136,5 TOTAL BUDGET RESOURCES $ (43,251,161) $ (43,251,161) $ (43,25,987) $ (174) $ (44,581,481) $ (44,583,981) $ (43,638,995) Debt Retirement $ $ $ 1,381,274 $ (1,381,274) $ 2,193,519 $ 2,191,19 $ 3,136,5 TOTAL BUDGET REQUIREMENTS $ $ $ 1,381,274 $ (1,381,274) $ 2,193,519 $ 2,191,19 $ 3,136,5 Estimated Ending Fund Balance, June 3th $ (43,251,161) $ (43,251,161) $ (44,632,261) $ 1,381,1 $ (46,775,) $ (46,775,) $ (46,775,) Adopted Budget - L/T Debt OPEB Income Fund L/T DEBT OPEB INCOME FUND Districtwide ACTUAL VARIANCE TENTATIVE FY Beginning Fund Balance, July 1st $ (43,251,161) $ (43,251,161) $ (43,251,161) $ $ (44,632,261) $ (44,632,261) $ (46,775,) 48 - Revenue Interfund Transfer In 5 - Expenses 69 SUBTOTAL EXPENSES $ $ $ 1,381,274 $ (1,381,274) $ 2,193,519 $ 2,191,19 $ 3,136,5

88 GENERAL FUND 1 PARKING APPENDICES FUND 11 UNRESTRICTED OVERVIEW

89 BUDGET ASSUMPTIONS BUDGET THIRD QUARTER BUDGET FY CERTIFIED SALARIES - FULL-TIME.%.%.%.% CERTIFIED SALARIES - PART-TIME.%.%.%.% CLASSIFIED SALARIES.%.%.%.% MANAGEMENT SALARIES.%.%.%.% HEALTH AND WELFARE PREMIUMS (INCREASE) BLUE CROSS 15.5% 15.5% 5.6% 8.% KAISER 6.9% 6.9% 8.2% 8.% DENTAL.%.% 13.7%.% VISION.%.% 14.8%.% EMPLOYEE ASSISTANCE PROGRAM.%.%.%.% INCOME PROTECTION.%.%.%.% LIFE INSURANCE.%.%.%.% STATUTORY EMPLOYEE BENEFITS (RATES) STRS 8.25% 8.25% 8.25% 8.25% PERS 9.71% 9.71% 1.71% 11.4% SOCIAL SECURITY 6.2% 6.2% 6.2% 6.2% MEDICARE 1.45% 1.45% 1.45% 1.45% UNEMPLOYMENT INSURANCE.45%.45%.87%.87% WORKERS' COMPENSATION 2.34% 2.34% 2.9% 2.9% STATE APPORTIONMENT COLA.%.%.%.% GROWTH.%.%.%.% DEFICIT FACTOR 1.35% 1.%.%.% LOTTERY INCOME/FTES $ 125 $ 125 $ 113 $ 113 ENROLLMENT FEES RESIDENT FEES NON RESIDENT/INTL FEES CAPITAL OUTLAY FEE FOR NON RESIDENT/INTL FEES $26 Per Unit $26 Per Unit $26 Per Unit $26 Per Unit $191 Per Unit $191 Per Unit $199 Per Unit $199 Per Unit $ 25 Per Semester $ 25 Per Semester OTHER FEES HEALTH FEES $17 Per Semester $17 Per Semester $17 Per Semester $17 Per Semester 7

90 RECAP OF FUND BALANCES BUDGET Fund Description Beginning Fund Balance Total Revenue Total Budget Resources Total Budget Requirements Ending Fund Balance UNRESTRICTED FUNDS 1 - General Fund $ 4,981,785 $ 76,994,765 $ 81,976,55 $ 78,6,483 $ 3,97,67 TOTAL UNRESTRICTED FUNDS $ 4,981,785 $ 76,994,765 $ 81,976,55 $ 78,6,483 $ 3,97,67 RESTRICTED FUNDS 11 - Parking Fund $ 1 $ 779,3 $ 779,31 $ 779,3 $ Apprenticeship Fund 67,589 17,362 84,951 17,362 67, ARRA Fund 15 - Facility Rental Auxiliary 95, 95, 95, 16 - Workforce Institute Fund 1,73,46 1,361,258 2,434,664 1,881, , Categorical Fund 246,891 19,354,188 19,61,79 19,345, , Health Fund 31,38 647, , ,956 31, GO Bond - Measure G Series B 49,379,721 32,25,56 81,629,777 81,629,778 (1) 36 - Capital Projects Fund 973,131 1,27,124 2,18,255 1,67,639 1,112, Student Financial Aid Fund 21,57,276 21,57,276 21,57, Self Insurance Fund 1,533,6 1,533,6 1,533,6 7 - Cafeteria Fund 81,698 41, , ,76 1, Child Development Fund 732,11 732,11 732, OPEB Trust Fund 44,,461 3,49,75 47,49,536 3,514,3 43,895, L/T Debt Retiree Benefits Fund 3,381,214 3,762,678 7,143,892 3,357,12 3,786, L/T Debt GO Bond - Measure I 9,215,846 1,68, 19,895,846 11,249,2 8,646, L/T Debt GO Bond - Measure G 2,757,661 5,893,5 8,651,161 5,322,759 3,328, L/T Debt OPEB Income (44,632,261) 48,28 (44,583,981) 2,191,19 (46,775,) TOTAL RESTRICTED FUNDS $ 66,576,738 $ 13,383,136 $ 169,959,874 $ 155,55,74 $ 14,94,17 GRAND TOTAL $ 71,558,523 $ 18,377,91 $ 251,936,424 $ 233,62,187 $ 18,874,237 71

91 /211 (Estimated) 29/21 18 Enrollment History Total 1125 Total Total Total Total Total Total 1418 Total Total Total Total Total Total Total 1615 Total /29 27/28 26/27 25/26 24/25 23/24 22/23 21/22 2/ /2 1998/ / /1997 Evergreen Valley College San Jose City College Funded Enrollment

92 CALIFORNIA COMMUNITY COLLEGES Analysis of Compliance with the 5% Law (ECS 84362) Annual Financial and Budget Report The Current Expense of Education SUPPLEMENTAL DATA For Actual Year: 29-1 S11 GENERAL FUND - UNRESTRICTED SUBFUND Object Category (EDPS) ECS 84362(a) Intructional Salary Costs (AC 1-59 and AC611) ECS 84362(b) TOTAL (AC1-6799) Academic Salaries (CA 1): Instructional Salaries (CA 11 and 13) 47 3,58, ,58,946 Noninstructional Salaries (CA 12 and 14) 48 5,335,756 Subtotal Academic Salaries 49 3,58,946 35,844,73 Classified Salaries (CA 2): Noninstructional Salaries (CA 21 and 23) ,6,716 Instructional Aides (CA 22 and 24) 416 2,238,777 2,262,282 Subtotal Academic Salaries 419 2,238,777 14,862,998 Employee Benefits (CA3) 429 7,694,532 15,16,121 Supplies and Materials (CA 4) ,758 Other Operating Expenses and Services (CA 5) 449 7,96,854 Equipment Replacement (CA 64 Equipment, subsidiary "Replacement") ,596 TOTAL ( ) and ( ) 459 4,442,255 74,46,29 Less Exclusions for Current Expense of Education 469 4,733 TOTAL for ECS 84362, 5% Law ( ) 47 4,442,255 74,5,296 Percentage of CEE (EDP 47, col. 1 divided by EDP 47, col. 2) % 5% of Current Expense of Education (5% of EDP 47, col 2) ,2,648 Nonexempted Deficiency from second preceding fiscal year Amount Required to be Expended for Salaries of Classroom Instructors ( )

93 CALIFORNIA COMMUNITY COLLEGES GANN LIMIT WORKSHEET DISTRICT NAME: San Jose/Evergreen Community College District DATE: June 22, 21 I APPROPRIATIONS LIMIT: A Appropriations Limit $ 162,329,98 B Price Factor:.9746 C. Population Factor: Second Period Actual FTES Second Period Actual FTES Population change factor (line C.2. divided by line C.1.) D Limit adjusted by inflation and population factors $ 154,57,6 (line A multiplied by line B and line C.3.) E. Adjustments to increase limit: 1. Transfers in of financial responsibility $ - 2. Temporary voter approved increases - 3. Total adjustments - increase - Sub-Total $ 154,57,6 F. Adjustments to decrease limit: 1. Transfers out of financial responsibility $ - 2. Lapses of voter approved increases - 3. Total adjustments - decrease - G Appropriations Limit $ 154,57,6 II APPROPRIATIONS SUBJECT TO LIMIT: A. State Aid (General Apportionment, Apprenticeship Allowance, Basic Skills, and Partnership for Excellence) $ 4,671,251 B. State Subventions (Home Owners Property Tax Relief, Timber Yield, etc.) 498, C. Local Property Taxes 64,64,413 D. Estimated excess Debt Service taxes - E. Estimated Parcel taxes, Square Foot taxes, etc. - F. Interest on proceeds of taxes 138, G. Local appropriations from taxes for unreimbursed State, court, and federal mandates H Appropriations Subject to Limit $ 69,371,664 74

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