FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY
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1 Balance Sheet January 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 12,001,104 $ 276,166 $ 1,062,587 $ 186,096 $ 7,514,366 $ 34,676 $ - $ 21,074,994 Investments 2,000, ,000 1,000, ,180,000 Student Accounts Receivable 5,066, , , ,327,035 Other Receivables 570, ,401 13,915-1,335, ,242,217 Inventories - - 1,201, ,201,360 Prepaid Expenses 12, ,792 Property, Plant, and Equipment ,527, ,527,792 Due From Other Funds Other Assets Deferred Outflows ,192-4,361,761 4,423,953 Total Assets and Deferred Outflows $ 19,651,467 $ 753,574 $ 2,383,017 $ 366,096 $ 88,439,827 $ 35,064 $ 4,361,761 $ 115,990,806 Liabilities & Fund Balances Accounts Payable - Trade $ 375,273 $ 32,447 $ 291,181 $ - $ 352,238 $ 200 $ - $ 1,051,339 Accounts Payable - Other , ,608 Payroll Withholding Payable 588, ,225 Accrued Liabilities 1,066,950 11,176 8, ,086,581 Deferred Revenue 1, , ,184 Notes Payable , ,456 Bonds Payable ,841, ,841,250 Other Liabilities 136, ,413 52,427 58,672,592 59,150,121 Deferred Inflows ,207,619 6,207,619 Fund Balance 17,481, ,351 2,082, ,096 71,677,471 (17,563) (60,518,450) 31,291,423 Total Liabilities, Deferred Inflows & Fund Balances $ 19,651,467 $ 753,574 $ 2,383,017 $ 366,096 $ 88,439,827 $ 35,064 $ 4,361,761 $ 115,990,806 Mangement Use Only
2 Operating Budget Variance Report For the 7 Month Period Ending January 31, % Budget Actual Percent of Actual to Budget Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues State Appropriations $ 25,220,300 $ 25,170,300 $ 14,715,003 $ 14,780, % 58.7% (0.4)% 37.5% 37.6% Local Taxes - Property 11,930,702 11,810,821 7,609,156 7,293, % 61.8% 2.0% 19.4% 18.5% Local Taxes - Production 2,184,429 3,252, ,693 1,806, % 55.5% (10.4)% 2.5% 4.6% Tuition and Fees 13,335,784 13,442,311 10,773,158 10,198, % 75.9% 4.9% 27.5% 25.9% Other Revenue 8,719,235 8,760,720 5,143,161 5,255, % 60.0% (1.0)% 13.1% 13.4% Total Revenues 61,390,450 62,436,633 39,227,171 39,334, % 63.0% 0.9% 100.0% 100.0% Cost of Goods Sold - - (360) (2,894) (0.0)% (0.0)% Net Revenues 61,390,450 62,436,633 39,226,811 39,331, % 63.0% 0.9% 100.0% 100.0% Expenditures Salaries and Benefits 40,900,545 41,836,036 23,253,082 23,466, % 56.1% 0.8% 59.3% 59.7% Operating Expenses 18,946,601 18,969,406 10,039,483 11,073, % 58.4% (5.4)% 25.6% 28.2% Total Expenditures 59,847,146 60,805,442 33,292,565 34,540, % 56.8% (1.2)% 84.9% 87.8% Net Income (Loss) Before Transfers 1,543,304 1,631,191 5,934,246 4,791, % 293.8% 90.8% 15.1% 12.2% Transfers Out to Renewal, Replacement (1,126,771) (1,281,412) (1,190,000) (1,281,412) (3.0)% (3.3)% Net Increase/(Decrease) to Fund Balance After Transfers $ 416,533 $ 349,779 $ 4,744,246 $ 3,510, % 8.9%
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6 Statement of Operating Expenditures by Functional Categories For the 7 Month Period Ending January 31, % Budget Actual Percent of Actual to Budget % of Total Actual Expenses Function FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Change Academic Support $ 8,701,375 $ 7,032,583 $ 3,714,790 $ 4,386, % 62.4% (19.7)% 11.2% 12.7% (1.5)% Business and Institutional Support Services 4,002,744 3,754,987 2,028,062 2,362, % 62.9% (12.2)% 6.1% 6.8% (0.7)% Community Events and Public Service 1,288,265 1,310, , , % 52.5% (0.2)% 2.0% 2.0% 0.0% Executive Administration 1,515,556 1,583, , , % 51.6% 6.5% 2.6% 2.4% 0.3% Institutional Scholarships 477, , , , % 46.5% (2.4)% 0.6% 0.4% 0.2% General Institution 364, , , , % 49.7% (5.5)% 0.5% 0.6% (0.1)% Independent Operations 137, ,757 46,973 85, % 43.6% (9.5)% 0.1% 0.2% (0.1)% Insurance 524, , , , % 74.2% 8.6% 1.3% 1.2% 0.1% Human Resources 1,016,671 1,040, , , % 47.0% 1.7% 1.5% 1.4% 0.1% Plant Operations and Administration 5,466,378 5,383,359 2,934,140 3,213, % 59.7% (6.0)% 8.8% 9.3% (0.5)% Marketing and Public Relations 837, , , , % 52.5% 9.6% 1.6% 1.3% 0.3% Community Relations 938,495 1,105, , , % 47.8% 2.1% 1.4% 1.5% (0.1)% Research, Planning and Strategic Development 555, , , , % 50.2% 0.3% 0.8% 0.8% 0.0% Safety and Security 934, , , , % 59.8% (7.3)% 1.5% 1.6% (0.1)% School of Business and Information Technology 1,026,736 1,173, , , % 51.0% 16.5% 2.1% 1.7% 0.3% School of Energy 3,725,958 4,108,742 2,439,450 2,416, % 58.8% 6.7% 7.3% 7.0% 0.3% School of Health Sciences 6,561,237 7,229,575 3,681,875 3,775, % 52.2% 3.9% 11.1% 10.9% 0.1% School of Humanities 4,942,370 5,709,751 3,198,556 3,140, % 55.0% 9.7% 9.6% 9.1% 0.5% School of Science and Math 3,049,469 3,350,086 2,037,042 1,924, % 57.4% 9.4% 6.1% 5.6% 0.5% School of Trades and Technology 3,691,806 3,956,435 2,335,575 2,269, % 57.4% 5.9% 7.0% 6.6% 0.4% SJC Foundation 298, , , , % 60.8% (1.1)% 0.5% 0.5% 0.0% Student Services 4,806,534 4,889,363 2,558,862 2,677, % 54.8% (1.5)% 7.7% 7.8% (0.1)% Technology Services 4,983,919 5,087,017 2,830,225 2,952, % 58.0% (1.3)% 8.5% 8.5% (0.0)% Total Expenditures 59,847,146 60,805,442 33,292,565 34,540, % 56.8% (1.2)% 100.0% 100.0% 0.0% Transfers to (from) Other Funds 1,126,771 1,281,412 1,190,000 1,281, % 100.0% 5.6% Total Expenditures with Transfers $ 60,973,917 $ 62,086,854 $ 34,482,565 $ 35,821, % 57.7% (1.1)%
7 Bookstore Budget Variance Report For the 7 Month Period Ending January 31, 2016 Actual Margin Trend Base Year FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 Revenues Sales and Services $ 3,183,831 $ 3,359,811 $ 3,295, % 99.4% 99.5% 96.6% 101.9% 100.0% Other Revenue 17,827 21,163 17, % 0.6% 0.5% 103.4% 122.8% 100.0% Total Revenues 3,201,658 3,380,973 3,312, % 100.0% 100.0% 96.6% 102.1% 100.0% Cost of Goods Sold (2,360,589) (2,290,382) (2,541,722) (73.7)% (67.7)% (76.7)% 92.9% 90.1% 100.0% Net Revenues Before Transfers 841,069 1,090, , % 32.3% 23.3% 109.1% 141.4% 100.0% Transfers In - - 3, % 0.0% 0.1% 0.0% 0.0% 100.0% Net Revenues Including Transfers 841,069 1,090, , % 32.3% 23.4% 108.6% 140.9% 100.0% Expenditures Salaries and Benefits 207, , , % 5.8% 5.5% 113.4% 108.2% 100.0% Operating Expenses 71,092 81,715 95, % 2.4% 2.9% 74.5% 85.7% 100.0% Total Expenditures 278, , , % 8.3% 8.4% 100.1% 100.4% 100.0% Net Income (Loss) Before Transfers 562, , , % 24.0% 15.0% 113.4% 163.5% 100.0% Transfers (Out) % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ 562,700 $ 811,203 $ 496, % 24.0% 15.0% 113.4% 163.5% 100.0% Margin Area: Every line item is stated as a percentage of total revenues. Trend Area: Each line item is expressed as a percentage of the base year.
8 Food Service Budget Variance Report For the 7 Month Period Ending January 31, 2016 Actual Margin Trend Base Year FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 FY 15/16 FY 14/15 FY 13/14 Revenues Sales and Services $ 575,328 $ 563,236 $ 557, % 100.0% 100.0% 103.2% 101.0% 100.0% Cash Over/(Short) 1 43 (51) 0.0% 0.0% (0.0)% (1.9)% (84.1)% 100.0% Total Revenues 575, , , % 100.0% 100.0% 103.2% 101.0% 100.0% Cost of Goods Sold (236,478) (242,999) (259,141) (41.1)% (43.1)% (46.5)% 91.3% 93.8% 100.0% Net Revenues Before Transfers 338, , , % 56.9% 53.5% 113.6% 107.3% 100.0% Expenditures Tuition Waivers , % 0.2% 0.4% 0.0% 44.7% 100.0% Operating Expenses 395, , , % 73.1% 81.8% 86.7% 90.4% 100.0% Total Expenditures 395, , , % 73.3% 82.1% 86.4% 90.2% 100.0% Net Income (Loss) Before Transfers (56,526) (92,631) (159,457) (9.8)% (16.4)% (28.6)% 35.4% 58.1% 100.0% Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (56,526) $ (92,631) $ (159,457) (9.8)% (16.4)% (28.6)% 35.4% 58.1% 100.0% Margin Area: Every line item stated as a percentage of total revenues. Trend Area: Every line tiem is expressed as a percentage of the base year.
9 Statement of Cash Flows For Month Ended January 31, 2016 January 31, 2015 Cash flows from operating activities Tuition and Fees $ 6,311,814 $ 5,035,995 Grants and Contracts 5,370,374 12,770,240 Sales and Services 756, ,672 Auxilliary Sales and Services 3,776,987 3,944,253 Payments to Suppliers (10,279,176) (11,033,514) Payments to Employees (17,151,614) (17,193,366) Payments for Benefits (6,433,717) (6,680,718) Payments for Utilities (740,914) (772,937) Payments for Student Aid (8,908,753) (9,242,264) Other Receipts 226, ,867 Other Payments (32,370) (33,924) Net cash provided (used) by operating activities (27,104,410) (22,221,697) Cash flows from noncapital financing activities State Appropriations 14,715,003 14,780,825 Local Appropriations 9,930,227 10,452,631 Federal Student Aid 7,048,376 7,481,873 Other Non-Operating Revenues (Expenses) (4,370,023) (8,130,992) Net cash provided (used) by noncapital financing activities 27,323,584 24,584,337 Cash flows from capital and related financing activities Interest Payments on Bonds and Notes (368,471) (591,866) Capital Appropriations 649,339 48,703 Insurance Receipts for Hail Damage 2,197,500 - Principal Payments on Bonds and Notes (180,411) (2,232,459) Bond Issuance 5,049,383 - Purchase of Capital Assets (319,708) (245,179) Net cash provided (used) by capital and related financing activities 7,027,632 (3,020,801) Cash flows from investing activities Transfer between Cash and Investments - 750,000 Investment Income 22,801 29,391 Net cash provided (used) by investing activities 22, ,391 Net increase (decrease) in cash and cash equivalents 7,269, ,229 Cash and cash equivalents - beginning of year 13,985,387 14,129,642 Cash and cash equivalents - end of month $ 21,254,994 $ 14,250,871
Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 10 Month Period Ending April 30, 2016 83.33% Budget Actual YE Actual YTD Actual YTD % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15
Budget YE Actual YTD Actual YTD Actual. Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16 Variance FY 16/17 FY 15/16 Revenues
Operating Budget Variance Report 8.33% Budget YE Actual YTD Actual YTD Actual % of YTD Actual to Budget % of YTD Actual to YE Actual Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16
Budget Actual Actual Actual. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 9 Month Period Ending March 31, 2016 75.00% Budget Actual Actual Actual % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15 FY 15/16
Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)%
Operating Budget Variance Report 41.7% Budget YE Actual YTD Actual YTD Actual Actual to Actual to Actuals Margin FY 17/18 FY 16/17 FY 17/18 FY 16/17 FY 17/18 FY 16/17 Variance FY 17/18 FY 16/17 State Appropriations
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